1.1.................... moves to amend H. F. No. 1812, the first engrossment, as follows:
1.2Page 249, after line 9, insert:

1.3    "Sec. 30. Minnesota Statutes 2006, section 290.191, subdivision 2, is amended to read:
1.4    Subd. 2. Apportionment formula of general application. (a) Except for those
1.5trades or businesses required to use a different formula under subdivision 3 or section
1.6290.36 , and for those trades or businesses that receive permission to use some other
1.7method under section 290.20 or under subdivision 4, a trade or business required to
1.8apportion its net income must apportion its income to this state on the basis of the
1.9percentage obtained by taking the sum of:
1.10    (1) the percent for the sales factor under paragraph (b) of the percentage which
1.11the sales made within this state in connection with the trade or business during the tax
1.12period are of the total sales wherever made in connection with the trade or business during
1.13the tax period;
1.14    (2) the percent for the property factor under paragraph (b) of the percentage which
1.15the total tangible property used by the taxpayer in this state in connection with the trade or
1.16business during the tax period is of the total tangible property, wherever located, used by
1.17the taxpayer in connection with the trade or business during the tax period; and
1.18    (3) the percent for the payroll factor under paragraph (b) of the percentage which
1.19the taxpayer's total payrolls paid or incurred in this state or paid in respect to labor
1.20performed in this state in connection with the trade or business during the tax period are
1.21of the taxpayer's total payrolls paid or incurred in connection with the trade or business
1.22during the tax period.
1.23    (b) For purposes of paragraph (a) and subdivision 3, the following percentages apply
1.24for the taxable years specified:
2.1
2.2
2.3
2.4
Taxable years
beginning
during
calendar year
Sales
factor
percent
Property
factor
percent
Payroll
factor
percent
2.5
2007
78
11
11
2.6
2008
81 85
9.5 7.5
9.5 7.5
2.7
2009
84 90
8 5
8 5
2.8
2010
87 95
6.5 2.5
6.5 2.5
2.9
2011
90
5
5
2.10
2012
93
3.5
3.5
2.11
2013
96
2
2
2.12
2.13
2014 and later
calendar years
100
0
0
2.14EFFECTIVE DATE.This section is effective for tax years beginning after
2.15December 31, 2007."
2.16Renumber the sections in sequence and correct the internal references
2.17Amend the title accordingly