| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; repealing the metropolitan region sales and use |
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| 3 | 3 | | 1.3 tax; repealing Minnesota Statutes 2024, section 297A.9925. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. REPEALER. |
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| 6 | 6 | | 1.6 Minnesota Statutes 2024, section 297A.9925, is repealed. |
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| 7 | 7 | | 1.7 EFFECTIVE DATE.This section is effective July 1, 2025. |
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| 8 | 8 | | 1Section 1. |
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| 9 | 9 | | 25-01956 as introduced01/22/25 REVISOR EAP/NS |
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| 10 | 10 | | SENATE |
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| 11 | 11 | | STATE OF MINNESOTA |
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| 12 | 12 | | S.F. No. 1274NINETY-FOURTH SESSION |
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| 13 | 13 | | (SENATE AUTHORS: COLEMAN, Mathews, Anderson, Duckworth and Pratt) |
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| 14 | 14 | | OFFICIAL STATUSD-PGDATE |
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| 15 | 15 | | Introduction and first reading02/13/2025 |
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| 16 | 16 | | Referred to Taxes 297A.9925 METROPOLITAN REGION SALES AND USE TAX. |
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| 17 | 17 | | Subdivision 1.Definitions.(a) For purposes of this section, the following terms have the |
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| 18 | 18 | | meanings given. |
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| 19 | 19 | | (b) "Metropolitan Council" or "council" means the Metropolitan Council established by section |
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| 20 | 20 | | 473.123. |
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| 21 | 21 | | (c) "Metropolitan county" has the meaning given in section 473.121, subdivision 4. |
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| 22 | 22 | | (d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed under |
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| 23 | 23 | | this section. |
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| 24 | 24 | | Subd. 2.Sales tax imposition; rate.Notwithstanding section 473.123, subdivision 1, the |
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| 25 | 25 | | Metropolitan Council must impose a metropolitan region sales and use tax at a rate of 0.25 percent |
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| 26 | 26 | | on retail sales made in the metropolitan counties or to a destination in the metropolitan counties. |
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| 27 | 27 | | Subd. 3.Administration; collection; enforcement.Except as otherwise provided in this section, |
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| 28 | 28 | | the provisions of section 297A.99, subdivisions 4, and 6 to 12a, govern the administration, collection, |
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| 29 | 29 | | and enforcement of the metropolitan sales tax. |
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| 30 | 30 | | Subd. 4.Distribution.Notwithstanding section 297A.94, proceeds of the metropolitan sales |
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| 31 | 31 | | tax are distributed: |
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| 32 | 32 | | (1) 25 percent to the state rent assistance account under section 462A.2095; |
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| 33 | 33 | | (2) 25 percent to the metropolitan city aid account in the housing assistance fund under section |
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| 34 | 34 | | 477A.37; and |
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| 35 | 35 | | (3) 50 percent to the metropolitan county aid account in the housing assistance fund under |
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| 36 | 36 | | section 477A.37. |
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| 37 | 37 | | 1R |
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| 38 | 38 | | APPENDIX |
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| 39 | 39 | | Repealed Minnesota Statutes: 25-01956 |
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