as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxes; sales and use; reducing the general 1.3 rate; amending Minnesota Statutes 2000, section 1.4 297A.62, subdivision 1. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 2000, section 297A.62, 1.7 subdivision 1, is amended to read: 1.8 Subdivision 1. [GENERALLY.] Except as otherwise provided 1.9 in subdivision 2 or 3 or in this chapter, a sales tax of6.56.0 1.10 percent is imposed on the gross receipts from retail sales as 1.11 defined in section 297A.61, subdivision 4, made in this state or 1.12 to a destination in this state by a person who is required to 1.13 have or voluntarily obtains a permit under section 297A.83, 1.14 subdivision 1. 1.15 [EFFECTIVE DATE.] This section is effective for sales and 1.16 purchases made after June 30, 2001.