| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; modifying certain definitions for purposes of |
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| 3 | 3 | | 1.3 certain regional sales taxes; amending Minnesota Statutes 2024, sections |
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| 4 | 4 | | 1.4 297A.9915, subdivision 1; 297A.9925, subdivisions 1, 2. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 297A.9915, subdivision 1, is amended to |
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| 7 | 7 | | 1.7read: |
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| 8 | 8 | | 1.8 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have |
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| 9 | 9 | | 1.9the meanings given. |
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| 10 | 10 | | 1.10 (b) "Metropolitan area" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, |
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| 11 | 11 | | 1.11Scott, and Washington has the meaning given in section 473.121, subdivision 2. |
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| 12 | 12 | | 1.12 (c) "Metropolitan Council" or "council" means the Metropolitan Council established by |
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| 13 | 13 | | 1.13section 473.123. |
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| 14 | 14 | | 1.14 (d) "Regional transportation sales tax" means the regional transportation sales and use |
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| 15 | 15 | | 1.15tax imposed under this section. |
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| 16 | 16 | | 1.16 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 17 | 17 | | 1.1730, 2025. |
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| 18 | 18 | | 1.18 Sec. 2. Minnesota Statutes 2024, section 297A.9925, subdivision 1, is amended to read: |
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| 19 | 19 | | 1.19 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have |
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| 20 | 20 | | 1.20the meanings given. |
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| 21 | 21 | | 1Sec. 2. |
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| 22 | 22 | | 25-01777 as introduced01/21/25 REVISOR EAP/AC |
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| 23 | 23 | | SENATE |
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| 24 | 24 | | STATE OF MINNESOTA |
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| 25 | 25 | | S.F. No. 765NINETY-FOURTH SESSION |
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| 26 | 26 | | (SENATE AUTHORS: DRAHEIM, Lieske, Pratt, Anderson and Lucero) |
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| 27 | 27 | | OFFICIAL STATUSD-PGDATE |
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| 28 | 28 | | Introduction and first reading01/30/2025 |
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| 29 | 29 | | Referred to Taxes 2.1 (b) "Metropolitan Council" or "council" means the Metropolitan Council established by |
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| 30 | 30 | | 2.2section 473.123. |
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| 31 | 31 | | 2.3 (c) "Metropolitan county area" has the meaning given in section 473.121, subdivision |
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| 32 | 32 | | 2.44 2. |
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| 33 | 33 | | 2.5 (d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed |
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| 34 | 34 | | 2.6under this section. |
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| 35 | 35 | | 2.7 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 36 | 36 | | 2.830, 2025. |
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| 37 | 37 | | 2.9 Sec. 3. Minnesota Statutes 2024, section 297A.9925, subdivision 2, is amended to read: |
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| 38 | 38 | | 2.10 Subd. 2.Sales tax imposition; rate.Notwithstanding section 473.123, subdivision 1, |
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| 39 | 39 | | 2.11the Metropolitan Council must impose a metropolitan region sales and use tax at a rate of |
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| 40 | 40 | | 2.120.25 percent on retail sales made in the metropolitan counties area or to a destination in the |
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| 41 | 41 | | 2.13metropolitan counties area. |
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| 42 | 42 | | 2.14 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 43 | 43 | | 2.1530, 2025. |
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| 44 | 44 | | 2Sec. 3. |
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| 45 | 45 | | 25-01777 as introduced01/21/25 REVISOR EAP/AC |
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