Bill Text: MN SF2398 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Canadian residents or businesses sales tax refund for certain purchases
Sponsorship: Bipartisan Bill
Status: (Introduced - Dead) 2012-03-12 - Referred to Taxes [SF2398 Detail]
Download: Minnesota-2011-SF2398-Introduced.html
1.2relating to taxation; sales; providing refunds for certain purchases by Canadian
1.3residents;amending Minnesota Statutes 2010, section 289A.50, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 289A.50, is amended by adding a
1.7subdivision to read:
1.8 Subd. 2d. Refunds for Canadian purchases. (a) The commissioner shall issue
1.9a refund of sales tax paid by Canadian residents or Canadian businesses on purchases
1.10made in Minnesota if:
1.11(1) the Canadian purchaser was in Minnesota expressly to make the purchase, and
1.12not for recreational or tourism purposes;
1.13(2) the items purchased were removed from Minnesota within 30 days of purchase
1.14for permanent use outside Minnesota;
1.15(3) gross receipts from each individual sales transaction, which may include one or
1.16more items, equal $25 or more; and
1.17(4) the amount of the refund, based on qualifying sales made within one calendar
1.18year of the first qualifying purchase, is $15 or more.
1.19(b) Claims for refunds authorized under this subdivision shall be made in the form
1.20and manner prescribed by the commissioner and shall include a description of the
1.21purchase, the seller's name, the amount paid, the date of purchase, and the original sales
1.22receipt. Individuals living in the same household may make a joint refund request.
1.23(c) This subdivision does not apply to sales tax paid on taxable services as defined in
1.24section 297A.61, subdivision 3, paragraph (g).
2.1EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.2made after December 31, 2010.
1.3residents;amending Minnesota Statutes 2010, section 289A.50, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 289A.50, is amended by adding a
1.7subdivision to read:
1.8 Subd. 2d. Refunds for Canadian purchases. (a) The commissioner shall issue
1.9a refund of sales tax paid by Canadian residents or Canadian businesses on purchases
1.10made in Minnesota if:
1.11(1) the Canadian purchaser was in Minnesota expressly to make the purchase, and
1.12not for recreational or tourism purposes;
1.13(2) the items purchased were removed from Minnesota within 30 days of purchase
1.14for permanent use outside Minnesota;
1.15(3) gross receipts from each individual sales transaction, which may include one or
1.16more items, equal $25 or more; and
1.17(4) the amount of the refund, based on qualifying sales made within one calendar
1.18year of the first qualifying purchase, is $15 or more.
1.19(b) Claims for refunds authorized under this subdivision shall be made in the form
1.20and manner prescribed by the commissioner and shall include a description of the
1.21purchase, the seller's name, the amount paid, the date of purchase, and the original sales
1.22receipt. Individuals living in the same household may make a joint refund request.
1.23(c) This subdivision does not apply to sales tax paid on taxable services as defined in
1.24section 297A.61, subdivision 3, paragraph (g).
2.1EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.2made after December 31, 2010.
