8.3. SR 10-16-2017 - Laserfiche WebLink

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3 MINNESOTA STATUTES 2017 297A.99 Subd. 11. Revenues; cost of collection. The commissioner shall remit the proceeds of the tax, less refunds and a proportionate share of the cost of collection, at least quarterly, to the political subdivision. The commissioner shall deduct from the proceeds remitted an amount that equals (1) the direct and indirect costs of the department to administer, audit, and collect the political subdivision's tax,plus (2) the political subdivision's proportionate share of the indirect cost of administering all taxes under this section,plus (3) the cost of constructing and maintaining a zip code or geo-code database necessary for local sales tax collections under the Streamlined Sales and Use Tax Agreement in section 297A.995. The initial cost of constructing a database under clause (3) shall be distributed among the cities with a local sales tax based on each city's population. The commissioner shall develop a method for distributing the cost of maintaining the database among the cities with a local sales tax based on the number of boundary changes for each city. Subd. 12. Effective dates; notification. (a)A political subdivision may impose a tax under this section starting only on the first day of a calendar quarter.A political subdivision may repeal a tax under this section stopping only on the last day of a calendar quarter. (b)The political subdivision shall notify the commissioner of revenue at least 90 days before imposing, changing the rate of, or repealing a tax under this section. (c)The political subdivision shall change the rate of tax imposed under this section starting only on the first day of a calendar quarter, and only after the commissioner has notified sellers at least 60 days prior to the change. (d) The political subdivision shall apply the rate change for sales tax imposed under this section to purchases from printed catalogs,wherein the purchaser computed the tax based upon local tax rates published in the catalog,starting only on the first day of a calendar quarter,and only after the commissioner has notified sellers at least 120 days prior to the change. (e)The political subdivision shall apply local jurisdiction boundary changes to taxes imposed under this section starting only on the first day of a calendar quarter, and only after the commissioner has notified sellers at least 60 days prior to the change. Subd. 12a. Notification of use tax.Any political subdivision imposing a local sales and use tax,which maintains an official Web site, must display on its main home page a link to a notice that residents and businesses in the political subdivision may owe a local use tax on purchases of goods and services made outside of the political subdivision limits. The notice must provide information, including a link to any relevant Department of Revenue Web site, on how the taxpayer may get information and forms necessary for calculating and paying the tax. If the political subdivision provides and bills for sewer, water, garbage collection, or other public utility services, the billing statement must also include at least once per year a notice that residents and businesses may owe a local use tax on purchases made outside of the political subdivision limits and provide information on how the taxpayer may get information and forms necessary for calculating and paying the tax. Copyright U 2017 by the Revisor of Statutes,State of Minnesota.All Rights Reserved.