MN HF3233

Amends Minnesota Statutes 2008, section 297A.68 to add a new subdivision 42 regarding motor vehicle repair parts and supplies taxation.

Motor vehicle repair parts and supplies, including paint, purchased and used by motor vehicle repair or body shop businesses are subject to sales tax as retail sales, despite previous exemptions.

Motor vehicle repair paint and supplies are taxable when amounts charged are determined by a formula generally accepted in the motor vehicle repair industry.

Effective for sales and purchases made after June 30, 2010.