8.3. SR 10-16-2017 - Laserfiche WebLink

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297A.99 MINNESOTA STATUTES 2017 2 (b) Taxable goods or services are subject to a political subdivision's sales tax,if they are sourced to the political subdivision pursuant to section 297A.668. Subd. 5. Tax rate. (a) The tax rate is as specified in the special law authorization and as imposed by the political subdivision. (b) The full political subdivision rate applies to any sales that are taxed at a state rate, and the political subdivision must not have more than one local sales tax rate or more than one local use tax rate. This paragraph does not apply to sales or use taxes imposed on electricity,piped natural or artificial gas,or other heating fuels delivered by the seller, or the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes,manufactured homes, or mobile homes. Subd. 6. Use tax.A compensating use tax applies,at the same rate as the sales tax,on the use, storage, distribution, or consumption of tangible personal property or taxable services. Subd. 7. Exemptions. (a) All goods or services that are otherwise exempt from taxation under this chapter are exempt from a political subdivision's tax. (b) All mobile transportation equipment, and parts and accessories attached to or to be attached to the equipment are exempt,if purchased by a holder of a motor carrier direct pay permit under section 297A.90. Subd. 8. Credit for other local taxes. If a person paid sales or use tax to another political subdivision of this state on an item subject to tax under this section, a credit applies against the tax imposed under this section. The credit equals the tax the person paid to the other political subdivision for the item. Subd. 9. Enforcement; collection; and administration. (a)The commissioner of revenue shall collect the taxes subject to this section. The commissioner may collect the tax with the state sales and use tax. All taxes under this section are subject to the same penalties, interest, and enforcement provisions as apply to the state sales and use tax. (b) A request for a refund of state sales tax paid in excess of the amount of tax legally due includes a request for a refund of the political subdivision taxes paid on the goods or services.The commissioner shall refund to the taxpayer the full amount of the political subdivision taxes paid on exempt sales or use. (c)A political subdivision shall incur a legal debt to the state for refunds of local sales taxes made by the commissioner after a tax has terminated when the amount of the refunds exceeds the amount of local sales taxes collected for but not remitted to the political subdivision.The commissioner of revenue shall bill the political subdivision for this difference. The commissioner shall deposit the money in the state treasury and credit it to the general fund. Subd. 10. Use of zip code in determining location of sale. The lowest combined tax rate imposed in the zip code area applies if the area includes more than one tax rate in any level of taxing jurisdictions. If a nine-digit zip code designation is not available for a street address or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply the rate for the five-digit zip code area. For the purposes of this subdivision,there is a rebuttable presumption that a seller has exercised due diligence if the seller has attempted to determine the nine-digit zip code designation by utilizing software approved by the governing board that makes this designation from the street address and the five-digit zip code of the purchaser.Notwithstanding subdivision 13,this subdivision applies to all local sales taxes without regard to the date of authorization.This subdivision does not apply when the purchased product is received by the purchaser at the business location of the seller. Copyright U 2017 by the Revisor of Statutes,State of Minnesota.All Rights Reserved.