MN HF2031

Exempts nonbusiness purchases of products or services made over the Internet from sales and use tax if delivered electronically or through a common carrier.

Excludes from the exemption any purchases where the consumer takes delivery on the seller's premises or where the seller uses its own vehicles for delivery.

Excludes business purchases from the exemption, defined as products or goods that qualify as ordinary and necessary business expenses deductible under the Internal Revenue Code or subject to depreciation/amortization.

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