1.1 A bill for an act
1.2 relating to taxation; sales and use; modifying certain definitions for purposes of
1.3 certain regional sales taxes; amending Minnesota Statutes 2024, sections
1.4 297A.9915, subdivision 1; 297A.9925, subdivisions 1, 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.9915, subdivision 1, is amended to
1.7read:
1.8 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
1.9the meanings given.
1.10 (b) "Metropolitan area" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey,
1.11Scott, and Washington has the meaning given in section 473.121, subdivision 2.
1.12 (c) "Metropolitan Council" or "council" means the Metropolitan Council established by
1.13section 473.123.
1.14 (d) "Regional transportation sales tax" means the regional transportation sales and use
1.15tax imposed under this section.
1.16 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1730, 2025.
1.18 Sec. 2. Minnesota Statutes 2024, section 297A.9925, subdivision 1, is amended to read:
1.19 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
1.20the meanings given.
1Sec. 2.
25-01777 as introduced01/21/25 REVISOR EAP/AC
SENATE
STATE OF MINNESOTA
S.F. No. 765NINETY-FOURTH SESSION
(SENATE AUTHORS: DRAHEIM, Lieske, Pratt, Anderson and Lucero)
OFFICIAL STATUSD-PGDATE
Introduction and first reading01/30/2025
Referred to Taxes 2.1 (b) "Metropolitan Council" or "council" means the Metropolitan Council established by
2.2section 473.123.
2.3 (c) "Metropolitan county area" has the meaning given in section 473.121, subdivision
2.44 2.
2.5 (d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed
2.6under this section.
2.7 EFFECTIVE DATE.This section is effective for sales and purchases made after June
2.830, 2025.
2.9 Sec. 3. Minnesota Statutes 2024, section 297A.9925, subdivision 2, is amended to read:
2.10 Subd. 2.Sales tax imposition; rate.Notwithstanding section 473.123, subdivision 1,
2.11the Metropolitan Council must impose a metropolitan region sales and use tax at a rate of
2.120.25 percent on retail sales made in the metropolitan counties area or to a destination in the
2.13metropolitan counties area.
2.14 EFFECTIVE DATE.This section is effective for sales and purchases made after June
2.1530, 2025.
2Sec. 3.
25-01777 as introduced01/21/25 REVISOR EAP/AC