Minnesota 2023-2024 Regular Session

Minnesota House Bill HF4575

Introduced
3/4/24  

Caption

Coin-operated amusement device gross receipts tax established, and conforming changes provided.

Impact

The introduction of this bill is likely to impact local businesses that operate such amusement devices, including arcades, bars, and entertainment venues. By removing these devices from the traditional sales tax category, the state aims to streamline the taxation process, thereby offering a potentially clearer guideline for operators. Additionally, the revenues from this tax will be split, with a portion deposited into the state's general fund, contributing to broader state financial needs while supporting local economies engaged in entertainment services.

Summary

House File 4575 establishes a new gross receipts tax on coin-operated amusement devices across Minnesota. The proposed tax rate is set at 6.875% of the gross receipts earned by the device owners from providing these machines for public play. This move aims to generate additional revenue for the state while creating a specific framework for how these devices are taxed, as they were previously categorized under sales and use taxes. The tax framework also includes administrative instructions for compliance, thus ensuring that owners can efficiently report and pay the taxes imposed.

Contention

As with many taxation-related proposals, HF4575 may face contention regarding its implications on local businesses. Critics may argue that imposing a new tax on amusement devices could deter business in a sector already affected by fluctuating entertainment consumption rates, especially in the wake of economic recovery phases. Moreover, differing opinions on how this tax could affect attendance and customer engagement levels might lead to debates among legislators and stakeholders. Supporters of the bill may advocate that the tax is necessary for state funding and providing better services, while opponents might raise concerns about the potential burden on small businesses.

Companion Bills

No companion bills found.

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