MN HF1849

Amends Minnesota Statutes section 297A.66 to add a new subdivision defining "solicitor" for sales and use tax nexus purposes as any person who directly or indirectly solicits business for a retailer, whether as an independent contractor or other representative.

Establishes a presumption that a retailer has a solicitor in Minnesota if it has an agreement with a state resident who refers customers (including through internet links) for commission or other consideration, provided referral sales total at least $10,000 in the preceding 12-month period.

Allows the presumption to be rebutted by proof that the resident did not engage in solicitation meeting constitutional nexus requirements during the 12-month period in question.

Defines "resident" to include individuals domiciled in Minnesota or businesses with tangible personal property or employees located in the state.

Effective for sales and purchases made after June 30, 2012.