Bill Text: MN SF2624 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Sales and use tax filing requirements thresholds modifications; vendor allowance authorization; address-based sales tax calculator development requirement
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-05-03 - Referred to Taxes [SF2624 Detail]
Download: Minnesota-2011-SF2624-Introduced.html
1.2relating to sales and use tax; changing thresholds for filing requirements;
1.3providing a vendor allowance; requiring revenue to develop an address-based
1.4sales tax calculator;amending Minnesota Statutes 2010, sections 289A.18,
1.5subdivision 4; 289A.20, subdivision 4; 297A.77, subdivision 3; 297A.99,
1.6subdivision 11; proposing coding for new law in Minnesota Statutes, chapter
1.7297A.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 289A.18, subdivision 4, is amended to
1.10read:
1.11 Subd. 4. Sales and use tax returns. (a) Sales and use tax returns must be filed on or
1.12before the 20th day of the month following the close of the preceding reporting period,
1.13except that annual use tax returns provided for under section289A.11, subdivision 1 , must
1.14be filed by April 15 following the close of the calendar year, in the case of individuals.
1.15Annual use tax returns of businesses, including sole proprietorships, and annual sales tax
1.16returns must be filed by February 5 following the close of the calendar year.
1.17(b) Returns for the June reporting period filed by retailers required to remit their
1.18June liability under section289A.20, subdivision 4 , paragraph (b), are due on or before
1.19August 20.
1.20(c) If a retailer has an average sales and use tax liability, including local sales and
1.21use taxes administered by the commissioner, equal to or less than$500 $1,000 per month
1.22in any quarter of a calendar year, and has substantially complied with the tax laws during
1.23the preceding four calendar quarters, the retailer may request authorization to file and
1.24pay the taxes quarterly in subsequent calendar quarters. The authorization remains in
1.25effect during the period in which the retailer's average quarterly returns for the preceding
2.1four quarters reflect sales and use tax liabilities of less than$1,500 $3,000 and there is
2.2continued compliance with state tax laws.
2.3(d) If a retailer has an average sales and use tax liability, including local sales and
2.4use taxes administered by the commissioner, equal to or less than $100 per month during a
2.5calendar year, and has substantially complied with the tax laws during that period, the
2.6retailer may request authorization to file and pay the taxes annually in subsequent years.
2.7The authorization remains in effect during the period in which the retailer's annual returns
2.8reflect sales and use tax liabilities of less than $1,200 and there is continued compliance
2.9with state tax laws.
2.10(e) The commissioner may also grant quarterly or annual filing and payment
2.11authorizations to retailers if the commissioner concludes that the retailers' future tax
2.12liabilities will be less than the monthly totals identified in paragraphs (c) and (d). An
2.13authorization granted under this paragraph is subject to the same conditions as an
2.14authorization granted under paragraphs (c) and (d).
2.15(f) A taxpayer who is a materials supplier may report gross receipts either on:
2.16(1) the cash basis as the consideration is received; or
2.17(2) the accrual basis as sales are made.
2.18As used in this paragraph, "materials supplier" means a person who provides materials
2.19for the improvement of real property; who is primarily engaged in the sale of lumber and
2.20building materials-related products to owners, contractors, subcontractors, repairers,
2.21or consumers; who is authorized to file a mechanics lien upon real property and
2.22improvements under chapter 514; and who files with the commissioner an election to file
2.23sales and use tax returns on the basis of this paragraph.
2.24(g) Notwithstanding paragraphs (a) to (f), a seller that is not a Model 1, 2, or 3
2.25seller, as those terms are used in the Streamlined Sales and Use Tax Agreement, that does
2.26not have a legal requirement to register in Minnesota, and that is registered under the
2.27agreement, must file a return by February 5 following the close of the calendar year in
2.28which the seller initially registers, and must file subsequent returns on February 5 on an
2.29annual basis in succeeding years. Additionally, a return must be submitted on or before
2.30the 20th day of the month following any month by which sellers have accumulated state
2.31and local tax funds for the state in the amount of $1,000 or more.
2.32EFFECTIVE DATE.This section is effective for sales and purchases made after
2.33June 30, 2012.
2.34 Sec. 2. Minnesota Statutes 2010, section 289A.20, subdivision 4, is amended to read:
3.1 Subd. 4. Sales and use tax. (a) The taxes imposed by chapter 297A are due and
3.2payable to the commissioner monthly on or before the 20th day of the month following
3.3the month in which the taxable event occurred, or following another reporting period
3.4as the commissioner prescribes or as allowed under section289A.18, subdivision 4 ,
3.5paragraph (f) or (g), except that:
3.6(1) use taxes due on an annual use tax return as provided under section289A.11,
3.7subdivision 1 , are payable by April 15 following the close of the calendar year; and
3.8(2) except as provided in paragraph (f), for a vendor having a liability of $120,000
3.9or more during a fiscal year ending June 30, 2009, and fiscal years thereafter, the taxes
3.10imposed by chapter 297A, except as provided in paragraph (b), are due and payable to the
3.11commissioner monthly in the following manner:
3.12(i) On or before the 14th day of the month following the month in which the taxable
3.13event occurred, the vendor must remit to the commissioner 90 percent of the estimated
3.14net liability for the month in which the taxable event occurred.
3.15(ii) On or before the 20th day of the month in which the taxable event occurs, the
3.16vendor must remit to the commissioner a prepayment for the month in which the taxable
3.17event occurs equal to 67 percent of the net liability for the previous month.
3.18(iii) On or before the 20th day of the month following the month in which the
3.19taxable event occurred, the vendor must pay any additionalamount of tax net liability not
3.20previously remitted under either item (i) or (ii ) or, if the payment made under item (i) or
3.21(ii) was greater than the vendor's net liability for the month in which the taxable event
3.22occurred, the vendor may take a credit against the next month's net liability in a manner
3.23prescribed by the commissioner.
3.24(iv) Once the vendor first pays under either item (i) or (ii), the vendor is required to
3.25continue to make payments in the same manner, as long as the vendor continues having a
3.26liability of $120,000 or more during the most recent fiscal year ending June 30.
3.27(v) Notwithstanding items (i), (ii), and (iv), if a vendor fails to make the required
3.28payment in the first month that the vendor is required to make a payment under either item
3.29(i) or (ii), then the vendor is deemed to have elected to pay under item (ii) and must make
3.30subsequent monthly payments in the manner provided in item (ii).
3.31(vi) For vendors making an accelerated payment under item (ii), for the first month
3.32that the vendor is required to make the accelerated payment, on the 20th of that month, the
3.33vendor will pay 100 percent of the net liability for the previous month and a prepayment
3.34for the first month equal to 67 percent of the liability for the previous month.
4.1 (b) Notwithstanding paragraph (a), a vendor having a liability of $120,000 or more
4.2during a fiscal year ending June 30 must remit the June net liability for the next year
4.3in the following manner:
4.4 (1) Two business days before June 30 of the year, the vendor must remit 90 percent
4.5of the estimated June net liability to the commissioner.
4.6 (2) On or before August 20 of the year, the vendor must pay any additional amount
4.7of tax not remitted in June.
4.8 (c) A vendor having a liability of:
4.9 (1) $10,000 or more, but less than $120,000 during a fiscal year ending June 30,
4.102009, and fiscal years thereafter, must remit by electronic means all net liabilities on
4.11returns due for periods beginning in the subsequent calendar year on or before the 20th
4.12day of the month following the month in which the taxable event occurred, or on or before
4.13the 20th day of the month following the month in which the sale is reported under section
4.14289A.18, subdivision 4
; or
4.15(2) $120,000 or more, during a fiscal year ending June 30, 2009, and fiscal years
4.16thereafter, must remit by electronic means all net liabilities in the manner provided in
4.17paragraph (a), clause (2), on returns due for periods beginning in the subsequent calendar
4.18year, except for 90 percent of the estimated June liability, which is due two business days
4.19before June 30. The remaining amount of the June liability is due on August 20.
4.20(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's
4.21religious beliefs from paying electronically shall be allowed to remit the payment by mail.
4.22The filer must notify the commissioner of revenue of the intent to pay by mail before
4.23doing so on a form prescribed by the commissioner. No extra fee may be charged to a
4.24person making payment by mail under this paragraph. The payment must be postmarked
4.25at least two business days before the due date for making the payment in order to be
4.26considered paid on a timely basis.
4.27(e) Whenever the liability is $120,000 or more separately for: (1) the tax imposed
4.28under chapter 297A; (2) a fee that is to be reported on the same return as and paid with the
4.29chapter 297A taxes; or (3) any other tax that is to be reported on the same return as and
4.30paid with the chapter 297A taxes, then the payment of all the liabilities on the return must
4.31be accelerated as provided in this subdivision.
4.32(f) At the start of the first calendar quarter at least 90 days after the cash flow
4.33account established in section16A.152, subdivision 1 , and the budget reserve account
4.34established in section16A.152, subdivision 1a , reach the amounts listed in section
4.3516A.152, subdivision 2
, paragraph (a), the remittance of the accelerated payments required
4.36under paragraph (a), clause (2), must be suspended. The commissioner of management
5.1and budget shall notify the commissioner of revenue when the accounts have reached
5.2the required amounts. Beginning with the suspension of paragraph (a), clause (2), for a
5.3vendor with a liability of $120,000 or more during a fiscal year ending June 30, 2009,
5.4and fiscal years thereafter, the taxes imposed by chapter 297A are due and payable to the
5.5commissioner on the 20th day of the month following the month in which the taxable
5.6event occurred. Payments of tax liabilities for taxable events occurring in June under
5.7paragraph (b) are not changed.
5.8(g) For purposes of this subdivision, "net liability" means the liability minus the
5.9amount of vendor allowance authorized under section 297A.816.
5.10EFFECTIVE DATE.This section is effective for sales and purchases made after
5.11June 30, 2012.
5.12 Sec. 3. Minnesota Statutes 2010, section 297A.77, subdivision 3, is amended to read:
5.13 Subd. 3. Tax must be remitted. The tax collected by a retailer under this section,
5.14except for the amount allowed to be retained by the seller under section 297A.816, must
5.15be remitted to the commissioner as provided in chapter 289A and this chapter.
5.16EFFECTIVE DATE.This section is effective for sales and purchases made after
5.17June 30, 2012.
5.18 Sec. 4. [297A.816] VENDOR ALLOWANCE.
5.19 Subdivision 1. Eligibility. A retailer or seller may retain a portion of sales
5.20tax collected as a vendor allowance in compensation for the costs of collecting and
5.21administering the tax under this chapter. This section only applies if the tax minus the
5.22vendor allowance is both reported and remitted to the commissioner in a timely fashion
5.23as required under chapter 289A.
5.24 Subd. 2. Tax not eligible for allowance. Use taxes paid by the seller on the seller's
5.25own purchases are not included in calculating the vendor allowance under this section.
5.26All other sales and use taxes collected by a seller are eligible for the vendor allowance
5.27under this section.
5.28 Subd. 3. Calculation of allowance; minimum and maximum amounts. The
5.29amount of the vendor allowance is equal to 3.0 percent of the eligible taxes collected in
5.30the reporting period, as defined under section 289A.18, subdivision 4, up to a maximum of
5.31$90 per reporting period. The vendor allowance per reporting period may not be less than
5.32the lesser of $10 or the amount of eligible taxes collected during the reporting period.
6.1EFFECTIVE DATE.This section is effective for sales and purchases made after
6.2June 30, 2012.
6.3 Sec. 5. Minnesota Statutes 2010, section 297A.99, subdivision 11, is amended to read:
6.4 Subd. 11. Revenues; cost of collection. The commissioner shall remit the proceeds
6.5of the tax, less refunds and a proportionate share of the cost of collection, at least quarterly,
6.6to the political subdivision. The commissioner shall deduct from the proceeds remitted an
6.7amount that equals
6.8(1) the direct and indirect costs of the department to administer, audit, and collect the
6.9political subdivision's tax, plus
6.10(2) the political subdivision's proportionate share of the indirect cost of administering
6.11all taxes under this section, plus
6.12(3) the cost of constructing and maintaininga zip code or geo-code database
6.13necessary for local sales tax collections under a free, electronically accessible address and
6.14five-digit zip code lookup table for local sales tax collection for the state that meets the
6.15requirements of the Streamlined Sales and Use Tax Agreement in section297A.995 . The
6.16lookup table must be accessible to sellers by January 1, 2014, and the commissioner may
6.17contract with an outside vendor to provide the required lookup table provided that a link to
6.18the site is prominently displayed on the Department of Revenue's Web site.
6.19The initial cost of constructing a database under clause (3) shall be distributed
6.20among the cities with a local sales tax based on each city's population. The commissioner
6.21shall develop a method for distributing the cost of maintaining the database among the
6.22cities with a local sales tax based on the number of boundary changes for each city.
6.23EFFECTIVE DATE.This section is effective the day following final enactment.
1.3providing a vendor allowance; requiring revenue to develop an address-based
1.4sales tax calculator;amending Minnesota Statutes 2010, sections 289A.18,
1.5subdivision 4; 289A.20, subdivision 4; 297A.77, subdivision 3; 297A.99,
1.6subdivision 11; proposing coding for new law in Minnesota Statutes, chapter
1.7297A.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 289A.18, subdivision 4, is amended to
1.10read:
1.11 Subd. 4. Sales and use tax returns. (a) Sales and use tax returns must be filed on or
1.12before the 20th day of the month following the close of the preceding reporting period,
1.13except that annual use tax returns provided for under section
1.14be filed by April 15 following the close of the calendar year, in the case of individuals.
1.15Annual use tax returns of businesses, including sole proprietorships, and annual sales tax
1.16returns must be filed by February 5 following the close of the calendar year.
1.17(b) Returns for the June reporting period filed by retailers required to remit their
1.18June liability under section
1.19August 20.
1.20(c) If a retailer has an average sales and use tax liability, including local sales and
1.21use taxes administered by the commissioner, equal to or less than
1.22in any quarter of a calendar year, and has substantially complied with the tax laws during
1.23the preceding four calendar quarters, the retailer may request authorization to file and
1.24pay the taxes quarterly in subsequent calendar quarters. The authorization remains in
1.25effect during the period in which the retailer's average quarterly returns for the preceding
2.1four quarters reflect sales and use tax liabilities of less than
2.2continued compliance with state tax laws.
2.3(d) If a retailer has an average sales and use tax liability, including local sales and
2.4use taxes administered by the commissioner, equal to or less than $100 per month during a
2.5calendar year, and has substantially complied with the tax laws during that period, the
2.6retailer may request authorization to file and pay the taxes annually in subsequent years.
2.7The authorization remains in effect during the period in which the retailer's annual returns
2.8reflect sales and use tax liabilities of less than $1,200 and there is continued compliance
2.9with state tax laws.
2.10(e) The commissioner may also grant quarterly or annual filing and payment
2.11authorizations to retailers if the commissioner concludes that the retailers' future tax
2.12liabilities will be less than the monthly totals identified in paragraphs (c) and (d). An
2.13authorization granted under this paragraph is subject to the same conditions as an
2.14authorization granted under paragraphs (c) and (d).
2.15(f) A taxpayer who is a materials supplier may report gross receipts either on:
2.16(1) the cash basis as the consideration is received; or
2.17(2) the accrual basis as sales are made.
2.18As used in this paragraph, "materials supplier" means a person who provides materials
2.19for the improvement of real property; who is primarily engaged in the sale of lumber and
2.20building materials-related products to owners, contractors, subcontractors, repairers,
2.21or consumers; who is authorized to file a mechanics lien upon real property and
2.22improvements under chapter 514; and who files with the commissioner an election to file
2.23sales and use tax returns on the basis of this paragraph.
2.24(g) Notwithstanding paragraphs (a) to (f), a seller that is not a Model 1, 2, or 3
2.25seller, as those terms are used in the Streamlined Sales and Use Tax Agreement, that does
2.26not have a legal requirement to register in Minnesota, and that is registered under the
2.27agreement, must file a return by February 5 following the close of the calendar year in
2.28which the seller initially registers, and must file subsequent returns on February 5 on an
2.29annual basis in succeeding years. Additionally, a return must be submitted on or before
2.30the 20th day of the month following any month by which sellers have accumulated state
2.31and local tax funds for the state in the amount of $1,000 or more.
2.32EFFECTIVE DATE.This section is effective for sales and purchases made after
2.33June 30, 2012.
2.34 Sec. 2. Minnesota Statutes 2010, section 289A.20, subdivision 4, is amended to read:
3.1 Subd. 4. Sales and use tax. (a) The taxes imposed by chapter 297A are due and
3.2payable to the commissioner monthly on or before the 20th day of the month following
3.3the month in which the taxable event occurred, or following another reporting period
3.4as the commissioner prescribes or as allowed under section
3.5paragraph (f) or (g), except that:
3.6(1) use taxes due on an annual use tax return as provided under section
3.7subdivision 1
3.8(2) except as provided in paragraph (f), for a vendor having a liability of $120,000
3.9or more during a fiscal year ending June 30, 2009, and fiscal years thereafter, the taxes
3.10imposed by chapter 297A, except as provided in paragraph (b), are due and payable to the
3.11commissioner monthly in the following manner:
3.12(i) On or before the 14th day of the month following the month in which the taxable
3.13event occurred, the vendor must remit to the commissioner 90 percent of the estimated
3.14net liability for the month in which the taxable event occurred.
3.15(ii) On or before the 20th day of the month in which the taxable event occurs, the
3.16vendor must remit to the commissioner a prepayment for the month in which the taxable
3.17event occurs equal to 67 percent of the net liability for the previous month.
3.18(iii) On or before the 20th day of the month following the month in which the
3.19taxable event occurred, the vendor must pay any additional
3.20previously remitted under either item (i) or (ii ) or, if the payment made under item (i) or
3.21(ii) was greater than the vendor's net liability for the month in which the taxable event
3.22occurred, the vendor may take a credit against the next month's net liability in a manner
3.23prescribed by the commissioner.
3.24(iv) Once the vendor first pays under either item (i) or (ii), the vendor is required to
3.25continue to make payments in the same manner, as long as the vendor continues having a
3.26liability of $120,000 or more during the most recent fiscal year ending June 30.
3.27(v) Notwithstanding items (i), (ii), and (iv), if a vendor fails to make the required
3.28payment in the first month that the vendor is required to make a payment under either item
3.29(i) or (ii), then the vendor is deemed to have elected to pay under item (ii) and must make
3.30subsequent monthly payments in the manner provided in item (ii).
3.31(vi) For vendors making an accelerated payment under item (ii), for the first month
3.32that the vendor is required to make the accelerated payment, on the 20th of that month, the
3.33vendor will pay 100 percent of the net liability for the previous month and a prepayment
3.34for the first month equal to 67 percent of the liability for the previous month.
4.1 (b) Notwithstanding paragraph (a), a vendor having a liability of $120,000 or more
4.2during a fiscal year ending June 30 must remit the June net liability for the next year
4.3in the following manner:
4.4 (1) Two business days before June 30 of the year, the vendor must remit 90 percent
4.5of the estimated June net liability to the commissioner.
4.6 (2) On or before August 20 of the year, the vendor must pay any additional amount
4.7of tax not remitted in June.
4.8 (c) A vendor having a liability of:
4.9 (1) $10,000 or more, but less than $120,000 during a fiscal year ending June 30,
4.102009, and fiscal years thereafter, must remit by electronic means all net liabilities on
4.11returns due for periods beginning in the subsequent calendar year on or before the 20th
4.12day of the month following the month in which the taxable event occurred, or on or before
4.13the 20th day of the month following the month in which the sale is reported under section
4.15(2) $120,000 or more, during a fiscal year ending June 30, 2009, and fiscal years
4.16thereafter, must remit by electronic means all net liabilities in the manner provided in
4.17paragraph (a), clause (2), on returns due for periods beginning in the subsequent calendar
4.18year, except for 90 percent of the estimated June liability, which is due two business days
4.19before June 30. The remaining amount of the June liability is due on August 20.
4.20(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's
4.21religious beliefs from paying electronically shall be allowed to remit the payment by mail.
4.22The filer must notify the commissioner of revenue of the intent to pay by mail before
4.23doing so on a form prescribed by the commissioner. No extra fee may be charged to a
4.24person making payment by mail under this paragraph. The payment must be postmarked
4.25at least two business days before the due date for making the payment in order to be
4.26considered paid on a timely basis.
4.27(e) Whenever the liability is $120,000 or more separately for: (1) the tax imposed
4.28under chapter 297A; (2) a fee that is to be reported on the same return as and paid with the
4.29chapter 297A taxes; or (3) any other tax that is to be reported on the same return as and
4.30paid with the chapter 297A taxes, then the payment of all the liabilities on the return must
4.31be accelerated as provided in this subdivision.
4.32(f) At the start of the first calendar quarter at least 90 days after the cash flow
4.33account established in section
4.34established in section
4.36under paragraph (a), clause (2), must be suspended. The commissioner of management
5.1and budget shall notify the commissioner of revenue when the accounts have reached
5.2the required amounts. Beginning with the suspension of paragraph (a), clause (2), for a
5.3vendor with a liability of $120,000 or more during a fiscal year ending June 30, 2009,
5.4and fiscal years thereafter, the taxes imposed by chapter 297A are due and payable to the
5.5commissioner on the 20th day of the month following the month in which the taxable
5.6event occurred. Payments of tax liabilities for taxable events occurring in June under
5.7paragraph (b) are not changed.
5.8(g) For purposes of this subdivision, "net liability" means the liability minus the
5.9amount of vendor allowance authorized under section 297A.816.
5.10EFFECTIVE DATE.This section is effective for sales and purchases made after
5.11June 30, 2012.
5.12 Sec. 3. Minnesota Statutes 2010, section 297A.77, subdivision 3, is amended to read:
5.13 Subd. 3. Tax must be remitted. The tax collected by a retailer under this section,
5.14except for the amount allowed to be retained by the seller under section 297A.816, must
5.15be remitted to the commissioner as provided in chapter 289A and this chapter.
5.16EFFECTIVE DATE.This section is effective for sales and purchases made after
5.17June 30, 2012.
5.18 Sec. 4. [297A.816] VENDOR ALLOWANCE.
5.19 Subdivision 1. Eligibility. A retailer or seller may retain a portion of sales
5.20tax collected as a vendor allowance in compensation for the costs of collecting and
5.21administering the tax under this chapter. This section only applies if the tax minus the
5.22vendor allowance is both reported and remitted to the commissioner in a timely fashion
5.23as required under chapter 289A.
5.24 Subd. 2. Tax not eligible for allowance. Use taxes paid by the seller on the seller's
5.25own purchases are not included in calculating the vendor allowance under this section.
5.26All other sales and use taxes collected by a seller are eligible for the vendor allowance
5.27under this section.
5.28 Subd. 3. Calculation of allowance; minimum and maximum amounts. The
5.29amount of the vendor allowance is equal to 3.0 percent of the eligible taxes collected in
5.30the reporting period, as defined under section 289A.18, subdivision 4, up to a maximum of
5.31$90 per reporting period. The vendor allowance per reporting period may not be less than
5.32the lesser of $10 or the amount of eligible taxes collected during the reporting period.
6.1EFFECTIVE DATE.This section is effective for sales and purchases made after
6.2June 30, 2012.
6.3 Sec. 5. Minnesota Statutes 2010, section 297A.99, subdivision 11, is amended to read:
6.4 Subd. 11. Revenues; cost of collection. The commissioner shall remit the proceeds
6.5of the tax, less refunds and a proportionate share of the cost of collection, at least quarterly,
6.6to the political subdivision. The commissioner shall deduct from the proceeds remitted an
6.7amount that equals
6.8(1) the direct and indirect costs of the department to administer, audit, and collect the
6.9political subdivision's tax, plus
6.10(2) the political subdivision's proportionate share of the indirect cost of administering
6.11all taxes under this section, plus
6.12(3) the cost of constructing and maintaining
6.13
6.14five-digit zip code lookup table for local sales tax collection for the state that meets the
6.15requirements of the Streamlined Sales and Use Tax Agreement in section
6.16lookup table must be accessible to sellers by January 1, 2014, and the commissioner may
6.17contract with an outside vendor to provide the required lookup table provided that a link to
6.18the site is prominently displayed on the Department of Revenue's Web site.
6.19The initial cost of constructing a database under clause (3) shall be distributed
6.20among the cities with a local sales tax based on each city's population. The commissioner
6.21shall develop a method for distributing the cost of maintaining the database among the
6.22cities with a local sales tax based on the number of boundary changes for each city.
6.23EFFECTIVE DATE.This section is effective the day following final enactment.
