MN HF2673

Exempts charges for live or prerecorded presentations (lectures, seminars, workshops, courses) accessed as digital audio or audiovisual works from Minnesota sales and use tax.

Requires participants to be connected via Internet or telecommunications equipment allowing real-time communication between audience members and presenters/instructors to give, receive, and discuss information.

For prerecorded presentations, allows audience members and presenters to exchange information either during or after the presentation to qualify for the exemption.

Maintains tax applicability when presentations offer in-person attendance as an option (sitting in a conference room with instructor and other participants).

Effective for sales and purchases made after June 30, 2014.