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MN SF1064
Bill
Status
3/5/2013
Primary Sponsor
Daniel Sparks
Click for details
AI Summary
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Modifies the definition of "retail sale" in Minnesota tax law to exclude coin-operated entertainment and amusement machines from the retail sale category.
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Specifies that sales of fortune-telling machines, cranes, foosball and pool tables, video and pinball games, batting cages, rides, photo or video booths, and jukeboxes are classified as sales of property for resale rather than retail sales.
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Clarifies that this exemption applies specifically to coin-operated entertainment and amusement machines, while other coin-operated devices used to furnish or dispense goods and services remain subject to retail sale classification.
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Effective date is June 30, 2013 for all sales and purchases made after that date.
Legislative Description
Amusement devices retail sale definition for sales tax purposes modification
Last Action
Author added Nelson
3/28/2014