MN HF630

Repeals Minnesota Statutes 2014, section 645.44, subdivision 19, which defined "tax" and "fee" for state law purposes.

Removes the statutory definition that treated any fee, charge, exaction, or assessment imposed by a governmental entity as a tax, excluding only voluntary payments for goods or services.

Eliminates the requirement that fees, charges, or similar terms satisfying functional requirements of the definition must be treated as taxes for all purposes, regardless of how they are named in statute.

Does not affect the payment obligations for validly imposed fees, charges, exactions, or assessments, nor preempt limitations under law that apply to such charges.