All Taxation-Sales and Use Legislation - Minnesota
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Latest Action: 03/12/2007 - Introduction and first reading Bill Text Exempting materials, supplies and equipment used in the construction of a water treatment facility owned by the city of Milaca from the sales tax (ra) Comment on Bill SF2129 - Sales tax exemption for Princeton wastewater treatment facility and public safety building materials, supplies and equipment
Latest Action: 03/24/2007 - Introduction and first reading Bill Text Providing sales tax exemptions for materials and supplies used in and equipment incorporated into the construction and expansion of a wastewater treatment facility and the construction of a public safety facility in the city of Princeton (me) Latest Action: 04/13/2007 - Withdrawn and returned to author Bill Text Authorizing and providing for the city of Isle to by ordinance and with voter approval to impose a sales and use tax and to issue bonds to pay all or part of the costs for the construction, reconstruction and improvements of a sewer and water upgrade, for city parks, trails and playgrounds including playground equipment and for the replacement of firefighting equipment; providing for termination of the taxes (je) SF3345 - Special transportation service providers motor fuel and sales tax exemptions
Latest Action: 03/03/2008 - Introduction and first reading Bill Text Relating to transportation; exempting special transportation provider services, parts and equipment from motor fuel and sales taxes (je) SF0994 - Sales tax exemption for bioscience research facility building materials, supplies and equipment
Latest Action: 02/19/2007 - Introduction and first reading Bill Text Exempting building materials, supplies and equipment used for the improvement and expansion of bioscience research facilities under a collaboration agreement with the Mayo clinic and an independent research unit of the university of Minnesota from the sales tax (me) SF1744 - Sales tax exemption for Pelican Rapids wastewater treatment facility
Latest Action: 03/12/2007 - Referred to Taxes Bill Text Exempting materials, supplies and equipment used to improve and expand a wastewater treatment facility in Pelican Rapids from the sales tax (me) SF2108 - Sales tax exemption for New York Mills wastewater treatment facility construction materials and supplies
Latest Action: 03/23/2007 - Introduction and first reading Bill Text Exempting materials and supplies used in the construction of the New York Mills wastewater treatment facility from the sales tax (rt) Latest Action: 03/14/2007 - Introduction and first reading Bill Text Expanding the residential heating fuels sales tax exemption to all fuels except natural gas and electricity (rt) SF0512 - North Mankato sales and use tax imposition and bonding authority
Latest Action: 02/05/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of North Mankato to by ordinance and with voter approval impose a sales and use tax and to issue bonds to pay all or part of the capital costs of the city share of the marked trunk highway #14 and county state aid highway #41 interchange project, development of regional parks and hiking and biking trails, expansion of the North Mankato Taylor library, redevelopment of the central business district and lake improvement projects; providing for termination of the taxes (ra) Latest Action: 02/26/2007 - Introduction and first reading Bill Text Imposing the sales tax on retail sales of prefabricated homes (je) SF1136 - Sales tax exemption for Washington county courts facility construction materials, supplies and equipment
Latest Action: 02/22/2007 - Introduction and first reading Bill Text Exempting materials, supplies and equipment used in the construction, improvement or expansion of the Washington county courts facility from the sales tax (je) SF1820 - Sales tax exemption for Blue Earth county courts construction materials and equipment
Latest Action: 03/14/2007 - Introduction and first reading Bill Text Exempting from the sales tax construction materials and equipment used to construct the Blue Earth county courts facility (rt) SF2346 - Sales tax exemption on clothing repeal; clothing sales tax credit; sales tax reduction; local option sales tax adjustment
Latest Action: 05/21/2007 - Introduction and first reading Bill Text Repealing the sales tax exemption on clothing, allowing taxpayers a refundable income tax credit against the sales tax on clothing, specifying amounts of credit for certain filers, providing certain limitations based on income, appropriating money; decreasing the sales tax rate; reducing local option sales taxes (me) SF2146 - Constitutional amendment for sales tax increase and revenue dedication to natural resources and cultural heritage purposes; natural heritage enhancement council creation
Latest Action: 03/24/2007 - Introduction and first reading Bill Text Proposing an amendment to the Minnesota constitution, article XI to increase the sales and use tax rate and to dedicate the revenue receipts to restore, preserve and enhance fish and wildlife habitat in the state and other natural resources, to protect drinking water sources, to protect and restore lakes, rivers, streams, wetlands and groundwater, to support parks and trails in the state and to support arts and cultural heritage in the state;creating the natural heritage fund, the parks and trails fund, the sustainable drinking water fund, the clean water fund and the arts and cultural heritage fund; creating the natural heritage enhancement advisory council, specifying certain membership and open meetings requirements and duties, sunset provision; changing the clean water legacy account to the clean water fund (je) SF0068 - Sales tax exemption for public safety radio communication products and services
Latest Action: 01/11/2007 - Introduction and first reading Bill Text Expanding the sales tax exemption for public safety radio communication products and services to include Itasca county (je) Latest Action: 01/29/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of Emily by ordinance and with voter approval to impose a sales and use tax certain improvements; providing for termination of the taxes (ra) Latest Action: 02/21/2007 - Introduction and first reading Bill Text Authorizing the city of Bemidji to extend the imposition of a sales and use tax authority to finance certain authorized projects and to pay costs for the construction of a regional event center; modifying the bond issuance and termination of tax provisions; requiring approval by the city voters (je) Latest Action: 03/19/2007 - Introduction and first reading Bill Text Extending the agricultural sales tax exemption to logging tires under certain conditions (ra) SF2252 - Sales tax exemption for Emily water treatment facility construction materials
Latest Action: 04/23/2007 - Introduction and first reading Bill Text Exempting materials and supplies used in the construction of the Emily wastewater treatment facility from the sales tax (me) SF2717 - Sales tax exemption for school district purchase of propane fueled vehicles
Latest Action: 02/18/2008 - Introduction and first reading Bill Text Exempting the purchase or lease of propane fueled motor vehicles by school districts from the sales tax (rt) SF1693 - Sales tax exemption for Harris wastewater treatment plant construction materials, supplies and equipment
Latest Action: 03/12/2007 - Introduction and first reading Bill Text Exempting from the sales tax materials, supplies and equipment used in the construction of the Harris wastewater treatment plant (je) Latest Action: 02/25/2008 - Introduction and first reading Bill Text Exempting cities, counties and townships from the sales tax (me) SF2251 - Sales tax exemption for Goodview water treatment facilities construction materials
Latest Action: 04/23/2007 - Introduction and first reading Bill Text Exempting materials and supplies used in the construction of the Godview water treatment facility from the sales tax (me) Latest Action: 03/14/2007 - Introduction and first reading Bill Text Authorizing the city of Lilydale to impose by ordinance a tax on retail sales of intoxicating liquor and fermented malt beverages sold at licensed on sale liquor stores and municipal liquor stores within the city and on all food and beverage sales for consumption on or off premises by restaurants and taverns; requiring revenue use to pay for the cost of tax collection, police, fire and other city services; requiring a city referendum at a general or special election for tax imposition; allowing commissioner of revenue collection upon agreement with the city and requiring commissioner collection cost estimate submission to the city (rt) SF1409 - Sales tax exemption for rerefined motor oil and recycled copier and printing paper
Latest Action: 03/14/2007 - Author added Marty Bill Text Exempting rerefined motor oil and certain recycled copier and printing paper from sales and use taxes (me) Latest Action: 04/19/2007 - Introduction and first reading Bill Text Exempting kidney dialysis equipment from the sales tax (je) SF1281 - Rochester biobusiness center construction sales tax exemption
Latest Action: 02/26/2007 - Introduction and first reading Bill Text Exempting building materials, supplies and equipment used for the construction of a biobusiness center in the city of Rochester from the sales tax (rt) SF3009 - Mankato sales and use tax revenues use authority expansion and other local taxes imposition authority
Latest Action: 02/25/2008 - Introduction and first reading Bill Text Authorizing the city of Mankato to extend the sales and use tax; expanding the use of revenues to include the performing arts theatre and the southern Minnesota womens hockey exposition center; authorizing imposition of a food and beverage tax and an entertainment tax, specifying use of proceeds; providing for collection, administration and enforcement; repealing certain previous limitations on use of tax revenues (je) SF3187 - Sales tax exemption for health care facilities pollution control machinery and equipment
Latest Action: 02/28/2008 - Introduction and first reading Bill Text Exempting publicly purchased pollution control machinery and equipment used in health care facilities from the sales tax under certain conditions, permitting refunds for purchases after a certain date (rt) SF1033 - Compulsive gambling education, treatment and assessment provisions; social and economic costs of gambling report
Latest Action: 03/12/2007 - Comm rpt: To pass as amend & re-ref to Finance Bill Text 1E Relating to gambling; providing for compulsive gambling education, treatment and assessment; requiring the commissioner of human services in coordination with the commissioner of corrections to create standards for the assessment and treatment of compulsive gambling in programs operated by the commissioner of corrections; requiring the commissioner to standardize reimbursement rates for compulsive gambling assessments; requiring the commissioner to coordinate a report on the social and economic costs of gambling, specifying certain issues to be addressed and the quantification of social and economic impact, requiring report to the legislature by a certain date; appropriating money to the commissioner of human services for the purposes of compulsive gambling education, assessment and treatment and determining the effectiveness of compulsive gambling treatment (me) SF0692 - Cloquet sales and use and motor vehicle sales taxes imposition and bonding authority
Latest Action: 02/08/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of Cloquet by ordinance and with voter approval to impose a sales and use tax and a sales tax on motor vehicles and to issue bonds to finance the construction and completion of certain park improvement projects, the extension of utilities and other improvements for construction of a city industrial park; providing for termination of the taxes (ra) SF1284 - Sales tax exemption for Pine county judicial center construction materials, supplies and equipment
Latest Action: 02/26/2007 - Introduction and first reading Bill Text Exempting materials, supplies and equipment used in the construction, improvement or expansion of the Pine county judicial center from the sales tax (me) SF3665 - Omnibus tax bill
Latest Action: 03/11/2008 - Introduction and first reading Bill Text Relating to taxation; establishing a data match system for comparison of account information data held by financial institutions with the department of revenue database of debtors (tax debtor matching system), permitting fee charging, providing for noncompliance to information requests, confidentiality, immunity and civil action for unauthorized disclosures by financial institutions, appropriating annually for administrative costs, making conforming amendments; creating the surplus lines association of Minnesota as a nonprofit association, classifying data as public, requiring licensees to submit documents to the surplus lines association; defining targeted rural opportunity community, establishing a regional emerging business investment tax credit for qualifying businesses; abolishing the political contribution refund; making federal tax conforming changes; defining levy year as the year in which levies are certified show full description Latest Action: 02/22/2007 - Introduction and first reading Bill Text Relating to the sales tax; defining sales of amusement devices as a sale of property for resale (rt) Latest Action: 02/22/2007 - Introduction and first reading Bill Text Excluding from the sales tax definition the making available of amusement devices (rt) SF1909 - Sales tax exemption for Richfield city hall and maintenance facility buildings construction materials, supplies and equipment
Latest Action: 03/15/2007 - Introduction and first reading Bill Text Exempting from the sales tax building materials, supplies and equipment used to construct a new city hall and a new maintenance facility in the city of Richfield; specifying certain tax imposition and collection requirements by the city for refund purposes (je) SF0348 - Motor vehicle sales tax proceeds revenues deposit requirements modification; transit fund creation
Latest Action: 01/29/2007 - Introduction and first reading Bill Text Relating to transportation; creating a transit fund; changing the name of the greater Minnesota transit fund and metropolitan area transit fund to the greater Minnesota transit account and the metropolitan area account; modifying the percentage of motor vehicle sales tax revenues required to be deposited in the highway user tax distribution and the metropolitan area and greater Minnesota transit accounts (rt) SF1400 - Sales tax exemption for Buffalo wastewater treatment facility construction materials, supplies and equipment
Latest Action: 03/01/2007 - Introduction and first reading Bill Text Exempting materials, supplies and equipment used in the construction, improvement or expansion of the wastewater treatment facility owned by the city of Buffalo from the sales tax (je) Latest Action: 03/07/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of Rockford to by ordinance impose a sales and use tax to finance the capital and administrative costs of the flood control levee system in the city of Rockford; providing for termination of the taxes (rt) SF1737 - Clearwater sales and use and motor vehicle sales taxes imposition and bonding authority
Latest Action: 03/12/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of Clearwater to by ordinance and with voter approval impose a sales and use tax and a sales tax on motor vehicles and to issue state bonds to pay for costs of acquisition, construction, improvement and development of regional parks, bicycle trails, park land, pedestrian walkways, open space and land and buildings for a community and recreation center; providing for termination of the taxes (je) SF2270 - Sales tax exemption for Centerville retail and housing development tax increment financing districts construction materials and equipment
Latest Action: 04/26/2007 - Introduction and first reading Bill Text Exempting construction materials and equipment used in the construction of improvements to Centerville retail and housing development tax increment financing districts (TIF) from the sales tax (ra) SF2225 - Douglas county sales and use tax imposition and bonding authority
Latest Action: 04/12/2007 - Introduction and first reading Bill Text Authorizing and providing for Douglas county to by ordinance and with voter approval impose a sales and use tax and to issue bonds to pay all costs associated with a county jail and law enforcement center and for project site acquisition, infrastructure, construction and professional fees; providing for termination of the taxes (je) Latest Action: 03/01/2007 - Introduction and first reading Bill Text Imposing an excise tax on the wholesale sales or transfers of incandescent light bulbs; requiring wholesalers to apply to the commissioner of revenue for an incandescent light bulb tax identification number and including the number on invoices for retailers and consumers; specifying tax filing requirements for incandescent light bulb returns; designating a tax due date; establishing refund for overpayment of incandescent light bulb withholding tax (me) Latest Action: 03/14/2007 - Introduction and first reading Bill Text Exempting installation charges from the sales tax (rt) SF0290 - Constitutional amendment for dedication of sales and use taxes to provide angler and hunter access and game and fish habitat improvement; game and fish preservation fund; walk in public access program
Latest Action: 02/07/2007 - Author added Vandeveer Bill Text Proposing an amendment to the Minnesota constitution, article XI to dedicate a certain percentage of the receipts of sales and use taxes to provide angler and hunter access and to enhance or protect game and fish habitat, creating a game and fish preservation fund; authorizing the commissioner of natural resources (DNR) budgetary oversight committee to allocate expenditures from the game and fish preservation fund; requiring the commissioner to create a walk in public access plan to encourage private land owners to make land available to the public for hunting and fishing (me) SF2107 - Sales tax exemption for local governments water and waste water facilities construction materials and supplies
Latest Action: 03/24/2007 - Author added Gimse Bill Text Exempting from the sales tax materials and supplies used in the construction of water or wastewater treatment facility owned by a political subdivision (local government) (rt) Latest Action: 03/12/2007 - Introduction and first reading Bill Text Relating to sales and use tax; modifying the capital equipment exemption, clarifying refund eligibility (rt) SF0194 - Sales tax exemption expansion for sales to local government units
Latest Action: 01/22/2007 - Introduction and first reading Bill Text Expanding the sales tax exemption for sales to local government units (rt) SF0234 - Capital equipment sales tax imposition and refund elimination
Latest Action: 01/25/2007 - Introduction and first reading Bill Text Eliminating the imposition and refund of sales tax on capital equipment (ra) SF0240 - Sales tax rate reduction
Latest Action: 01/25/2007 - Introduction and first reading Bill Text Relating to taxation; reducing the sales tax rate (ra) SF1734 - Sales tax exemption for charitable gambling equipment; charitable gambling taxes repeal
Latest Action: 03/12/2007 - Introduction and first reading Bill Text Exempting charitable gambling equipment from sales and use taxes; repealing certain charitable gambling provisions relating to tax imposition, pull tab and tipboard taxes and combined receipts taxes (je) SF2188 - Sales tax rebate
Latest Action: 03/29/2007 - Introduction and first reading Bill Text Authorizing and providing for a sales tax rebate based on income, specifying certain eligibility requirements; providing for nonresidents; defining income; providing for social security and public pension recipients; providing for dependents; providing for credit recipients; providing for claims based on federal liabilities; appropriating money to the commissioner of revenue for administration purposes and to the commissioner of finance for paying the cost of clearing sales tax rebate checks through commercial banks (je) Latest Action: 04/07/2008 - Introduction and first reading Bill Text Relating to sales and excises taxes; reducing June accelerated payments for sales and use, cigarettes and tobacco and liquor products (ra) SF1204 - Sales tax exemption for biomass fuel burning stoves; biomass generating facilities construction materials, supplies and equipment sales tax exemption extension
Latest Action: 02/26/2007 - Introduction and first reading Bill Text Exempting stoves designed to burn agricultural products or other biomass fuels from the sales tax; extending the sales tax exemption for materials, supplies and equipment used in the construction of certain biomass electric generating facilities (rt) SF0159 - Capital equipment sales tax imposition and refund elimination
Latest Action: 04/11/2007 - Author added Michel Bill Text Eliminating the imposition and refund of sales tax on capital equipment (me) SF1139 - Sales tax exemption for materials used in construction and maintenance of roads and bridges
Latest Action: 02/22/2007 - Introduction and first reading Bill Text Exempting from the sales tax purchases by cities, towns, counties and local governments of materials used in construction and maintenance of roads and bridges (je) SF0117 - Capital equipment sales tax imposition and refund elimination
Latest Action: 01/17/2007 - Introduction and first reading Bill Text Eliminating the imposition and refund of sales tax on capital equipment (rt) SF0186 - Sales tax exemption for livestock farming operations construction and other materials
Latest Action: 01/22/2007 - Introduction and first reading Bill Text Exempting materials, supplies and equipment used in livestock farming operations from the sales tax (rt) SF1653 - Sales tax exemption for Brainerd and Baxter joint wastewater treatment facility construction materials, supplies and equipment and Baxter water tower and water treatment facility
Latest Action: 03/08/2007 - Introduction and first reading Bill Text Exempting materials, supplies and equipment used in the construction, improvement or expansion of a joint wastewater treatment facility owned by the cities of Brainerd and Baxter from the sales tax; exempting materials and supplies used in the construction of a water treatment facility and the water tower owned by the city of Baxter from the sales tax (rt) SF1035 - Winona sales and use tax imposition and bonds issuance authority
Latest Action: 02/19/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of Winona upon voter approval to impose a sales and use tax to pay for construction of a street connection from the city of Winona to highways #61 and 43; authorizing the issuance of bonds; providing for termination of the taxes (je) SF2075 - Lanesboro sales and use tax imposition and bonding authority
Latest Action: 03/22/2007 - Introduction and first reading Bill Text Authorizing and providing for the city of Lanesboro by ordinance and with voter approval to impose a sales and use tax and to issue bonds to finance the reconstruction and improvements of various city streets and improvements and repairs to the city hall, community center, library, ambulance garage and the street utility shop; providing for termination of the taxes (je) SF3348 - Sales tax exemption for Fountain wastewater treatment facility
Latest Action: 03/03/2008 - Introduction and first reading Bill Text Exempting from the sales tax materials, supplies and equipment used in the construction of the Fountain wastewater treatment facility (je) SF3551 - Sales tax exemption for Fountain wastewater treatment facility
Latest Action: 03/06/2008 - Introduction and first reading Bill Text Exempting from the sales tax materials, supplies and equipment used in the construction of the Fountain wastewater treatment facility (rt) SF1209 - Sales tax exemption for Willmar wastewater treatment facility construction materials, supplies and equipment
Latest Action: 02/26/2007 - Introduction and first reading Bill Text Exempting from the sales tax materials, supplies and equipment used in construction, improvement or expansion of the Willmar wastewater treatment facility (me) SF2023 - Sales tax exemption for Burnsville surface water treatment plant construction materials and equipment
Latest Action: 03/21/2007 - Introduction and first reading Bill Text Exempting materials and supplies used or consumed in and equipment incorporated into the construction, improvement, installation or repair of facilities and improvements associated with a surface water treatment plant in Burnsville from sales and use taxes (me) SF0035 - Sales and use tax exemption for grain bins and fencing materials
Latest Action: 01/08/2007 - Introduction and first reading Bill Text Exempting grain bins and fencing materials from the sales and use tax (me) Latest Action: 02/26/2007 - Authors added Dille; Kubly; Skogen; Koering Bill Text Exempting from the sales and use tax tangible personal property sales to independent and nonprofit firefighting corporations or local government fire departments used directly for emergency response purposes (rt) SF1657 - State agricultural society ticket sales tax proceeds retention authorization for state fairgrounds buildings and facilities capital improvements
Latest Action: 03/24/2007 - Author added Moua Bill Text Authorizing the state agricultural society (state fair) to retain ticket sales tax proceeds to the premises of or events sponsored by the society and conducted on the state fairgrounds during the period of the annual state fair; requiring the society to spend the amount of sales tax retained on capital improvements to state owned buildings and facilities on the state fairgrounds; match requirement (je) SF1869 - Meeker county electrical cooperative sales tax exemption restriction elimination
Latest Action: 03/14/2007 - Introduction and first reading Bill Text Eliminating a sales tax exemption limit on materials and equipment used or consumed outside a certain job development zone by a certain electrical cooperative located in Meeker county (me) Latest Action: 03/11/2008 - Introduction and first reading Bill Text Exempting lake improvement associations from the sales tax under certain conditions (je) Latest Action: 03/12/2007 - Comm rpt: To pass as amend & re-ref to Taxes Bill Text 1E Exempting certain geothermal equipment from the sales taxes (me) SF1032 - Motor vehicle sales tax proceeds revenues deposit requirements modification; transit fund creation; metropolitan area sales tax imposition
Latest Action: 02/19/2007 - Introduction and first reading Bill Text Relating to transportation; creating a transit fund; changing the name of the greater Minnesota transit fund and metropolitan area transit fund to the greater Minnesota transit account and the metropolitan area account; modifying the percentage of motor vehicle sales tax revenues required to be deposited in the highway user tax distribution and the metropolitan area and greater Minnesota transit accounts; defining metropolitan transportation area and imposing a sales and use tax in the area; providing for tax collection; creating the metropolitan transportation sales tax account for the use of the metropolitan council, for capital and operating costs for bus, rail and paratransit service, to provide implementation of the 2030 transportation policy plan and for annual distribution to counties; specifying purposes for county use of distributed funds, specifying eligibility and requiring the metropolitan council to report show full description SF1305 - Metropolitan and local areas transportation sales and excise tax imposition, special election and appropriation
Latest Action: 02/26/2007 - Introduction and first reading Bill Text Authorizing the metropolitan area joint powers board to levy a metropolitan transportation area sales tax up to a certain amount on retail sales and uses taking place in the metropolitan area, requiring a metropolitan area special election for approval, establishing a metropolitan transportation area fund, requiring metropolitan counties and cities to enter joint powers agreement for board formation prior to tax imposition, limiting highway spending in the metropolitan transportation district upon tax imposition; authorizing multiple counties outside the metropolitan area acting under joint powers agreements to impose a transportation sales tax of a certain amount within the jurisdiction with exclusive proceeds dedication to transportation projects; appropriating money to the secretary of state for special election costs (rt) |
