Bill Text: MN SF9 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Sales and use tax rate reduction and clothing sales tax exemption modification
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2013-01-10 - Referred to Taxes [SF9 Detail]
Download: Minnesota-2013-SF9-Introduced.html
1.2relating to taxation; sales and use; reducing the sales and use tax rate and
1.3modifying the exemption for sales of clothing;amending Minnesota Statutes
1.42012, sections 297A.62, subdivision 1; 297A.67, subdivision 8.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.62, subdivision 1, is amended to read:
1.7 Subdivision 1. Generally. Except as otherwise provided in subdivision 3 or in this
1.8chapter, a sales tax of6.5 ... percent is imposed on the gross receipts from retail sales as
1.9defined in section297A.61, subdivision 4 , made in this state or to a destination in this
1.10state by a person who is required to have or voluntarily obtains a permit under section
1.11297A.83, subdivision 1
.
1.12EFFECTIVE DATE.This section is effective for sales and purchases made after
1.13June 30, 2013.
1.14 Sec. 2. Minnesota Statutes 2012, section 297A.67, subdivision 8, is amended to read:
1.15 Subd. 8. Clothing. (a) The first $200 of the sales price of any article of clothing is
1.16exempt. For purposes of this subdivision, "clothing" means all human wearing apparel
1.17suitable for general use.
1.18 (b) Clothing includes, but is not limited to, aprons, household and shop; athletic
1.19supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts
1.20and suspenders; boots; coats and jackets; costumes; children and adult diapers, including
1.21disposable; ear muffs; footlets; formal wear; garters and garter belts; girdles; gloves and
1.22mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties;
1.23overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoe laces;
2.1slippers; sneakers; socks and stockings; steel-toed boots; underwear; uniforms, athletic
2.2and nonathletic; and wedding apparel.
2.3 (c) Clothing does not include the following:
2.4 (1) belt buckles sold separately;
2.5 (2) costume masks sold separately;
2.6 (3) patches and emblems sold separately;
2.7 (4) sewing equipment and supplies, including but not limited to, knitting needles,
2.8patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles;
2.9 (5) sewing materials that become part of clothing, including but not limited to,
2.10buttons, fabric, lace, thread, yarn, and zippers;
2.11 (6) clothing accessories or equipment;
2.12 (7) sports or recreational equipment;
2.13 (8) protective equipment; and
2.14 (9) fur clothing as defined in section297A.61, subdivision 46 .
2.15 For purposes of this subdivision, "clothing accessories or equipment" means
2.16incidental items worn on the person or in conjunction with clothing. Clothing accessories
2.17and equipment include, but are not limited to, briefcases; cosmetics; hair notions, including
2.18barrettes, hair bows, and hairnets; handbags; handkerchiefs; jewelry; nonprescription
2.19sunglasses; umbrellas; wallets; watches; and wigs and hairpieces. "Sports or recreational
2.20equipment" means items designed for human use and worn in conjunction with an athletic
2.21or recreational activity that are not suitable for general use. Sports and recreational
2.22equipment includes, but is not limited to, ballet and tap shoes; cleated or spiked athletic
2.23shoes; gloves, including, but not limited to, baseball, bowling, boxing, hockey, and golf
2.24gloves; goggles; hand and elbow guards; life preservers and vests; mouth guards; roller
2.25and ice skates; shin guards; shoulder pads; ski boots; waders; and wetsuits and fins.
2.26"Protective equipment" means items for human wear and designed as protection of the
2.27wearer against injury or disease or as protection against damage or injury of other persons
2.28or property but not suitable for general use. Protective equipment includes, but is not
2.29limited to, breathing masks; clean room apparel and equipment; ear and hearing protectors;
2.30face shields; finger guards; hard hats; helmets; paint or dust respirators; protective gloves;
2.31safety glasses and goggles; safety belts; tool belts; and welders gloves and masks.
2.32EFFECTIVE DATE.This section is effective for sales and purchases made after
2.33June 30, 2013.
1.3modifying the exemption for sales of clothing;amending Minnesota Statutes
1.42012, sections 297A.62, subdivision 1; 297A.67, subdivision 8.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.62, subdivision 1, is amended to read:
1.7 Subdivision 1. Generally. Except as otherwise provided in subdivision 3 or in this
1.8chapter, a sales tax of
1.9defined in section
1.10state by a person who is required to have or voluntarily obtains a permit under section
1.12EFFECTIVE DATE.This section is effective for sales and purchases made after
1.13June 30, 2013.
1.14 Sec. 2. Minnesota Statutes 2012, section 297A.67, subdivision 8, is amended to read:
1.15 Subd. 8. Clothing. (a) The first $200 of the sales price of any article of clothing is
1.16exempt. For purposes of this subdivision, "clothing" means all human wearing apparel
1.17suitable for general use.
1.18 (b) Clothing includes, but is not limited to, aprons, household and shop; athletic
1.19supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts
1.20and suspenders; boots; coats and jackets; costumes; children and adult diapers, including
1.21disposable; ear muffs; footlets; formal wear; garters and garter belts; girdles; gloves and
1.22mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties;
1.23overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoe laces;
2.1slippers; sneakers; socks and stockings; steel-toed boots; underwear; uniforms, athletic
2.2and nonathletic; and wedding apparel.
2.3 (c) Clothing does not include the following:
2.4 (1) belt buckles sold separately;
2.5 (2) costume masks sold separately;
2.6 (3) patches and emblems sold separately;
2.7 (4) sewing equipment and supplies, including but not limited to, knitting needles,
2.8patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles;
2.9 (5) sewing materials that become part of clothing, including but not limited to,
2.10buttons, fabric, lace, thread, yarn, and zippers;
2.11 (6) clothing accessories or equipment;
2.12 (7) sports or recreational equipment;
2.13 (8) protective equipment; and
2.14 (9) fur clothing as defined in section
2.15 For purposes of this subdivision, "clothing accessories or equipment" means
2.16incidental items worn on the person or in conjunction with clothing. Clothing accessories
2.17and equipment include, but are not limited to, briefcases; cosmetics; hair notions, including
2.18barrettes, hair bows, and hairnets; handbags; handkerchiefs; jewelry; nonprescription
2.19sunglasses; umbrellas; wallets; watches; and wigs and hairpieces. "Sports or recreational
2.20equipment" means items designed for human use and worn in conjunction with an athletic
2.21or recreational activity that are not suitable for general use. Sports and recreational
2.22equipment includes, but is not limited to, ballet and tap shoes; cleated or spiked athletic
2.23shoes; gloves, including, but not limited to, baseball, bowling, boxing, hockey, and golf
2.24gloves; goggles; hand and elbow guards; life preservers and vests; mouth guards; roller
2.25and ice skates; shin guards; shoulder pads; ski boots; waders; and wetsuits and fins.
2.26"Protective equipment" means items for human wear and designed as protection of the
2.27wearer against injury or disease or as protection against damage or injury of other persons
2.28or property but not suitable for general use. Protective equipment includes, but is not
2.29limited to, breathing masks; clean room apparel and equipment; ear and hearing protectors;
2.30face shields; finger guards; hard hats; helmets; paint or dust respirators; protective gloves;
2.31safety glasses and goggles; safety belts; tool belts; and welders gloves and masks.
2.32EFFECTIVE DATE.This section is effective for sales and purchases made after
2.33June 30, 2013.
