MN HF3660

Defines "occasional sales of lodging" as rental or leasing of all or part of a dwelling unit for 14 or fewer days in a calendar year, where income is excluded from federal gross income under Internal Revenue Code section 280A(g)(2)

Exempts occasional sales of lodging from Minnesota sales and use tax, including both the provision and use or consumption of such lodging

Exempts occasional sales of lodging from lodging taxes imposed under Minnesota Statutes section 469.190 and any lodging taxes imposed under special laws enacted before, on, or after July 1, 2016

Effective date for all provisions is June 30, 2016, for sales and purchases made after that date