MN SF2082

Amends Minnesota Statutes section 297A.66 to define "solicitor" as a person who directly or indirectly solicits business for a retailer, whether as an independent contractor or other representative.

Establishes presumption that a retailer has nexus in Minnesota if it has an agreement with a state resident who refers customers for commission or other consideration, including through internet links.

Presumption applies only when gross receipts from referred customers total at least $10,000 in the 12-month period ending on the last day of the most recent calendar quarter before the sale.

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

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