MN SF3397

Imposes a 2% gross receipts tax on business-to-business services sold in Minnesota, effective for services received after December 31, 2025

Taxable services include legal, accounting, architectural, engineering, computer, management consulting, employment services, automotive repair, electronic equipment repair, and commercial machinery maintenance

Service providers may pass the tax to purchasers if separately stated on invoices; businesses with Minnesota nexus that don't owe the tax directly must collect it from purchasers

Provides credits for similar gross receipts taxes paid to other states to avoid double taxation

All revenues, including penalties and interest, are deposited into the state general fund