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Senate Counsel, Research
and Fiscal Analysis
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Minnesota Senate Bldg.
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 2249 - Reinstating Sales Tax Exemption for Local Government Instrumentalities to Earlier Date (as proposed to be amended by the A-2 amendment)
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Author:
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Senator Ann H. Rest
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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March 15, 2016
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In 2014, legislation was enacted to exempt local government instrumentalities from paying sales tax on most purchases. Beginning in January 2016, purchases by all instrumentalities except the Metropolitan Council would be exempt, and the Metropolitan Council would be included in the exemption beginning in January 2017. Legislation in the 2015 First Special Session moved back the 2016 effective date that would have applied to all instrumentalities except the Metropolitan Council, resulting in the exemption applying to all instrumentalities including the Metropolitan Council beginning in January 2017.
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Section
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Provision
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1
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Restores the law as enacted in 2014, so that purchases by all instrumentalities except the Metropolitan Council would be exempt beginning in January 2016, and the Metropolitan Council would be included in the exemption beginning in January 2017.
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2
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Provides a mechanism for eligible instrumentalities to claim a refund for purchases made in 2016. Each entity filing a claim may only file one application for all taxes paid during 2016 and the application for refund must include sufficient information for the commissioner of revenue to verify the amount of tax paid. Refunds are subject to interest beginning 90 days after the claim is filed with the commissioner.
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