1.1.................... moves to amend H.F. No. 2971 as follows:
1.2Page 22, delete section 1 and insert:
1.3 "Section 1. Minnesota Statutes 2008, section 297A.62, as amended by Laws 2009,
1.4chapter 88, article 4, section 4, is amended to read:
1.5297A.62 SALES TAX IMPOSED; RATES.
1.6 Subdivision 1.
Generally. Except as otherwise provided in subdivision 3 or in this
1.7chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as
1.8defined in section
297A.61, subdivision 4, made in this state or to a destination in this
1.9state by a person who is required to have or voluntarily obtains a permit under section
1.10297A.83, subdivision 1
.
1.11 Subd. 1a.
Constitutionally required sales tax increase. Except as otherwise
1.12provided in subdivision 3 or in this chapter, an additional sales tax of 0.375 percent, as
1.13required under the Minnesota Constitution, article XI, section 15, is imposed on the gross
1.14receipts from retail sales as defined in section
297A.61, subdivision 4, made in this state or
1.15to a destination in this state by a person who is required to have or voluntarily obtains a
1.16permit under section
297A.83, subdivision 1. This additional tax expires July 1, 2034.
1.17 Subd. 3.
Manufactured housing and park trailers. For retail sales of
1.18manufactured homes as defined in section
327.31, subdivision 6, for residential uses, the
1.19sales tax under
subdivision subdivisions 1
and 1a is imposed on 65 percent of the dealer's
1.20cost of the manufactured home. For retail sales of new or used park trailers, as defined in
1.21section
168.002, subdivision 23, the sales tax under
subdivision subdivisions 1
and 1a is
1.22imposed on 65 percent of the sales price of the park trailer.
1.23 Subd. 4. Combined rates. In this chapter, wherever there is a reference to the rate
1.24under subdivision 1, or to a combined rate under subdivisions 1 and 1a, the rate to be
1.25applied is the combined rate under subdivisions 1 and 1a until the additional tax imposed
1.26by subdivision 1a expires. This subdivision does not apply to section 297A.65.
2.1EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.2made after June 30, 2009, except for sales and purchases subject to subdivision 3. This
2.3section is effective for sales and purchases subject to subdivision 3 made after June 30,
2.42010."
2.5Amend the title accordingly