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MN SF1386
Bill
Status
Introduced
2/13/2025
Primary Sponsor
David Dibble
Click for details
AI Summary
- Creates a new 6.875% gross receipts tax on amusement device owners, covering machines like bowling alleys, video games, pinball machines, pool tables, batting cages, rides, jukeboxes, and arcade games that are activated by payment
- Removes amusement devices from Minnesota's sales and use tax (Chapter 297A) and places them under a separate gross receipts tax structure in Chapter 295
- Revenue from 6.5% of the tax goes to the general fund, while 0.375% is deposited per Minnesota Constitution Article XI, Section 15 (dedicated to natural resources and arts)
- Excludes vending machines, lottery devices, and gaming devices regulated under Chapters 297E and 349 from the amusement device definition
- Effective date is July 1, 2025
Legislative Description
Amusement device gross receipts tax establishment
Last Action
Author added Drazkowski
2/20/2025
Committee Referrals
Taxes2/13/2025
Full Bill Text
No bill text available