Bill Text: MN SF8 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Solicitor definition for federal nexus and internet sales tax purposes
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Introduced - Dead) 2013-01-22 - Author added Pederson, J. [SF8 Detail]
Download: Minnesota-2013-SF8-Introduced.html
1.2relating to taxation; sales and use; defining solicitor for nexus purposes;
1.3amending Minnesota Statutes 2012, section 297A.66, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.66, is amended by adding a
1.6subdivision to read:
1.7 Subd. 4a. Solicitor. (a) "Solicitor," for purposes of subdivision 1, paragraph (a),
1.8means a person, whether an independent contractor or other representative, who directly
1.9or indirectly solicits business for the retailer.
1.10(b) A retailer is presumed to have a solicitor in this state if it enters into an agreement
1.11with a resident under which the resident, for a commission or other consideration, directly
1.12or indirectly refers potential customers, whether by a link on an Internet Web site, or
1.13otherwise, to the seller. This paragraph only applies if the total gross receipts are at least
1.14$10,000 in the 12-month period ending on the last day of the most recent calendar quarter
1.15before the calendar quarter in which the sale is made. For purposes of this paragraph,
1.16gross receipts means receipts from sales to customers located in the state who were
1.17referred to the retailer by all residents with this type of agreement with the retailer.
1.18(c) The presumption under paragraph (b) may be rebutted by proof that the resident
1.19with whom the seller has an agreement did not engage in any solicitation in the state
1.20on behalf of the retailer that would satisfy the nexus requirement of the United States
1.21Constitution during the 12-month period in question. Nothing in this section shall be
1.22construed to narrow the scope of the terms affiliate, agent, salesperson, canvasser, or other
1.23representative for purposes of subdivision 1, paragraph (a).
2.1(d) For purposes of this paragraph, "resident" includes an individual who is a
2.2resident of this state, as defined in section 290.01, or a business that owns tangible
2.3personal property located in this state or has one or more employees providing services for
2.4the business in this state.
2.5(e) This subdivision does not apply to chapter 290 and does not expand or contract
2.6the jurisdiction to tax a trade or business under chapter 290.
2.7EFFECTIVE DATE.This section is effective for sales and purchases made after
2.8June 30, 2013.
1.3amending Minnesota Statutes 2012, section 297A.66, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.66, is amended by adding a
1.6subdivision to read:
1.7 Subd. 4a. Solicitor. (a) "Solicitor," for purposes of subdivision 1, paragraph (a),
1.8means a person, whether an independent contractor or other representative, who directly
1.9or indirectly solicits business for the retailer.
1.10(b) A retailer is presumed to have a solicitor in this state if it enters into an agreement
1.11with a resident under which the resident, for a commission or other consideration, directly
1.12or indirectly refers potential customers, whether by a link on an Internet Web site, or
1.13otherwise, to the seller. This paragraph only applies if the total gross receipts are at least
1.14$10,000 in the 12-month period ending on the last day of the most recent calendar quarter
1.15before the calendar quarter in which the sale is made. For purposes of this paragraph,
1.16gross receipts means receipts from sales to customers located in the state who were
1.17referred to the retailer by all residents with this type of agreement with the retailer.
1.18(c) The presumption under paragraph (b) may be rebutted by proof that the resident
1.19with whom the seller has an agreement did not engage in any solicitation in the state
1.20on behalf of the retailer that would satisfy the nexus requirement of the United States
1.21Constitution during the 12-month period in question. Nothing in this section shall be
1.22construed to narrow the scope of the terms affiliate, agent, salesperson, canvasser, or other
1.23representative for purposes of subdivision 1, paragraph (a).
2.1(d) For purposes of this paragraph, "resident" includes an individual who is a
2.2resident of this state, as defined in section 290.01, or a business that owns tangible
2.3personal property located in this state or has one or more employees providing services for
2.4the business in this state.
2.5(e) This subdivision does not apply to chapter 290 and does not expand or contract
2.6the jurisdiction to tax a trade or business under chapter 290.
2.7EFFECTIVE DATE.This section is effective for sales and purchases made after
2.8June 30, 2013.
