Minnesota 2023-2024 Regular Session

Minnesota House Bill HF3106

Introduced
3/23/23  

Caption

Sales and use tax provisions modified, and small business tax allowance provided.

Impact

If enacted, HF3106 would have significant implications for state laws governing taxation, particularly in how small businesses are treated under sales tax regulations. The modifications proposed aim to create a more favorable economic climate for small businesses, which have historically struggled under increasing tax burdens. As a result, small businesses would benefit from the changes, potentially leading to increased investment in local economies.

Summary

House File 3106 proposes modifications to existing sales and use tax provisions with a specific focus on providing allowances to small businesses. The intent of the bill is to adjust the tax burden for small enterprises in order to foster economic growth and sustainability. By altering the tax structure, this legislation seeks to alleviate some of the financial pressure that small business owners face, allowing them to redirect resources towards operations and job creation.

Contention

Discussion surrounding HF3106 has highlighted several areas of contention. Proponents argue that providing tax relief to small businesses is essential for economic recovery and job creation. However, critics have raised concerns about the potential revenue implications for state budgets and the need for balanced tax policy that ensures adequate funding for public services. The debate reflects broader tensions between supporting small businesses and maintaining fiscal responsibility at the state level.

Companion Bills

MN SF3068

Similar To Providing a small business tax allowance

Previously Filed As

MN SF3068

Providing a small business tax allowance

MN HF3764

Sales and use tax provisions modified, and vendor allowance provided.

MN SF172

Small business tax allowance establishment

MN HF386

Sales and use tax; vendor allowance provided.

MN HF2062

Sales and use tax; vendor allowance provided.

MN SF3789

Sales tax vendor allowance establishment

MN SF44

Vendor allowance provision

MN SF2609

Vendor allowance provision

MN HF2839

Local sales and use tax provisions modified, and cities allowed to impose local sales tax if certain criteria are met.

MN HF1746

Sales and use tax provisions modified, and temporary exemption for natural gas fees provided.

Similar Bills

No similar bills found.