Bill Text: MN HF909 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Department of Revenue required to report on zip code use in collecting local sales taxes.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-03-08 - Referred by Chair to Property and Local Tax Division [HF909 Detail]
Download: Minnesota-2011-HF909-Introduced.html
1.2relating to local sales tax; requesting Department of Revenue to report on use of
1.3zip codes in collecting local sales taxes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. REPORT ON THE USE OF ZIP CODES IN COLLECTING AND
1.6REMITTING LOCAL SALES TAXES.
1.7 Subdivision 1. Report to the legislature. By March 1, 2012, the commissioner
1.8of revenue shall provide a report to the chairs and ranking minority members of the
1.9legislative committees with jurisdiction over local sales taxes reporting on the current use
1.10of zip codes for the purposes of collecting and remitting local sales taxes, problems with
1.11the current system, and suggestions for improvements.
1.12 Subd. 2. Contents of the report. The report shall include the following information:
1.13(1) the current status of the department's development of a system that allows
1.14vendors to identify the correct local sales tax based on a street address and the five-digit
1.15zip code, as described in Minnesota Statutes, section 297A.99, subdivision 10, including a
1.16list of cities and townships that impose a local sales tax or do not impose a local sales tax
1.17but share a zip code with a jurisdiction in which a local sales tax is imposed for which the
1.18system has not been developed;
1.19(2) a priority list and timeline for developing the required system outlined in
1.20Minnesota Statutes, section 297A.99, subdivision 10, for the cities and townships
1.21identified in clause (1);
1.22(3) the compliance by businesses with the requirement in Minnesota Statutes, section
1.23297A.99, subdivision 10, that the tax be collected on the lowest combined rate within the
1.24zip code for cities and townships identified in clause (1);
2.1(4) the accuracy of the crediting and remittance of local sales taxes to the appropriate
2.2taxing jurisdiction when two contiguous cities with different local sales tax authority
2.3share a zip code; and
2.4(5) recommendations for administrative or statutory changes to improve the accurate
2.5collection and allocation of local sales tax revenues collected by the Department of
2.6Revenue.
2.7EFFECTIVE DATE.This section is effective the day following final enactment.
1.3zip codes in collecting local sales taxes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. REPORT ON THE USE OF ZIP CODES IN COLLECTING AND
1.6REMITTING LOCAL SALES TAXES.
1.7 Subdivision 1. Report to the legislature. By March 1, 2012, the commissioner
1.8of revenue shall provide a report to the chairs and ranking minority members of the
1.9legislative committees with jurisdiction over local sales taxes reporting on the current use
1.10of zip codes for the purposes of collecting and remitting local sales taxes, problems with
1.11the current system, and suggestions for improvements.
1.12 Subd. 2. Contents of the report. The report shall include the following information:
1.13(1) the current status of the department's development of a system that allows
1.14vendors to identify the correct local sales tax based on a street address and the five-digit
1.15zip code, as described in Minnesota Statutes, section 297A.99, subdivision 10, including a
1.16list of cities and townships that impose a local sales tax or do not impose a local sales tax
1.17but share a zip code with a jurisdiction in which a local sales tax is imposed for which the
1.18system has not been developed;
1.19(2) a priority list and timeline for developing the required system outlined in
1.20Minnesota Statutes, section 297A.99, subdivision 10, for the cities and townships
1.21identified in clause (1);
1.22(3) the compliance by businesses with the requirement in Minnesota Statutes, section
1.23297A.99, subdivision 10, that the tax be collected on the lowest combined rate within the
1.24zip code for cities and townships identified in clause (1);
2.1(4) the accuracy of the crediting and remittance of local sales taxes to the appropriate
2.2taxing jurisdiction when two contiguous cities with different local sales tax authority
2.3share a zip code; and
2.4(5) recommendations for administrative or statutory changes to improve the accurate
2.5collection and allocation of local sales tax revenues collected by the Department of
2.6Revenue.
2.7EFFECTIVE DATE.This section is effective the day following final enactment.
