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1.1Senator .................... moves to amend S.F. No. 11 as follows:
1.2Delete everything after the enacting clause and insert:
1.3 "Section 1. [290.0683] CLOTHING SALES TAX CREDIT.
1.4 Subdivision 1. Definitions. (a) For purposes of this section, the following terms
1.5have the meanings given.
1.6(b) "Income" has the meaning given in section 290.067, subdivision 2a.
1.7(c) "Dependent" has the meaning given in section 152 of the Internal Revenue Code.
1.8 Subd. 2. Credit allowed. A taxpayer is allowed a refundable credit against the tax
1.9imposed under this chapter. The credit is equal to $60 for a married couple filing a joint
1.10return, and $30 for all filers, plus $30 for the first dependent claimed on the return, $15
1.11for each of the second and third dependents claimed on the return, $10 for the fourth
1.12dependent claimed on the return, and $5 for each subsequent dependent.
1.13 Subd. 3. Limitations. The credit allowed in this section is reduced by $10 for every
1.14$1,000 of income in excess of 200 percent of the federal poverty guidelines.
1.15 Subd. 4. Appropriation. An amount sufficient to pay the refunds required by this
1.16section is appropriated to the commissioner from the general fund.
1.17EFFECTIVE DATE.This section is effective for taxable years beginning after
1.18December 31, 2012.
1.19 Sec. 2. Minnesota Statutes 2012, section 297A.62, subdivision 1, is amended to read:
1.20 Subdivision 1. Generally. Except as otherwise provided in subdivision 3 or in this
1.21chapter, a sales tax of
1.22as defined in section 297A.61, subdivision 4, made in this state or to a destination in this
1.23state by a person who is required to have or voluntarily obtains a permit under section
1.24297A.83, subdivision 1 .
1.25EFFECTIVE DATE.This section is effective for sales and purchases made after
1.26June 30, 2013.
1.27 Sec. 3. Minnesota Statutes 2012, section 297A.62, subdivision 1a, is amended to read:
1.28 Subd. 1a. Constitutionally required sales tax increase. Except as otherwise
1.29provided in subdivision 3 or in this chapter, an additional sales tax of
1.30as required under the Minnesota Constitution, article XI, section 15, is imposed on the gross
1.31receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or
1.32to a destination in this state by a person who is required to have or voluntarily obtains a
1.33permit under section 297A.83, subdivision 1. This additional tax expires July 1, 2034.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made after
2.2June 30, 2013.
2.3 Sec. 4. Minnesota Statutes 2012, section 297A.65, is amended to read:
2.4297A.65 LOTTERY TICKETS; IN LIEU TAX.
2.5Sales of state lottery tickets are exempt from the tax imposed under section
2.6297A.62 . The State Lottery must on or before the 20th day of each month transmit to
2.7the commissioner of revenue an amount equal to the gross receipts from the sale of
2.8lottery tickets for the previous month multiplied by
2.10would be imposed by this chapter. The commissioner shall deposit the money transmitted
2.11as provided by section 297A.94 and the money must be treated as other proceeds of the
2.12sales tax. For purposes of this section, "gross receipts" means the proceeds of the sale
2.13of tickets before deduction of a commission or other compensation paid to the vendor or
2.14retailer for selling tickets.
2.15EFFECTIVE DATE.This section is effective for sales and purchases made after
2.16June 30, 2013.
2.17 Sec. 5. REPEALER.
2.18Minnesota Statutes 2012, section 297A.67, subdivision 8, is repealed.
2.19EFFECTIVE DATE.This section is effective July 1, 2013."
2.20Amend the title accordingly