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~11i~z~~c~sc~~~~ `~~~~t~~~~s 2()014 2~~7~.~~~ <br />(b Taxab:~ e services are subject tc~~ a pol.l.tical <br />s~~b~r :_~ s~ an ° s sa~e.s tax, ~~ ~he~F a~~E p~:rLor.r~eu e.b-t~her . <br />(_ ,~'3thin th€'_ pa.lwt~._cal Subd? ~.~s~C~~.z f"~r <br />(~ i paz: t~.y ,,...th_rz arzd part:~eyl .~ ~~,.~zaut t~:e pcsl.~~,-cal. <br />s~.ua~vlsron and ~rtaz_e <.~:~ the ser-.r~ce is performed •,xrF.z.~~z.I.z. ~,Yie <br />~a.~.?_;~~:ce~.~. .St~L~d.~.~e•~'_:~_~an, baieCL ;sn €~~"ze CC~St oL perz=armance. <br />Subd.. ~ . `t'c~x ~`~~. (a) m~~e tax rate 1S aS SjleCll.eC~ <br />?n the speczal la`.•~ autharzzat:on and as ~mpased by~ the palrt~c`a-1 <br />Subdi~,r:z. s.l arl <br />(bj The full pol~tiaal subc~:~v~sio?-z rate app~_ides t:« :~n~,~ <br />sales that are taxeC~ a.t a State rate ~-fSS than or fT1aY"e than ~:_r1e <br />sc_ate general safes and use tax rate. <br />Subd. c~ . Use tax A campensat:i-nc~ Tz,.3e tax ap~a:' .i. €, ;,, at <br />the same rate as the sa:~_es tax, an t~`e us€~, ~~tar~age, <br />distribution, ar. consumption of tang:i.ble per sor~a~l pt°c~pe:~ty or. <br />taxable services. <br />Subd. 7. ~xempt~.ans. (a) All goads ar services that <br />ax-e ather~trise exempt from ta~;ation under thi~~ chapter ar_e exempt <br />from a pal~.tical subdivisi.arz's tai.. <br />(b) T~ze gr.ess receipts from the sale of tazzgible personal <br />property that meets the require~TZent of section 2'~f"%r`-`=.. ~~~~, <br />subdivision 15, are exempt, except the qualification test <br />applies based oz-z the boundaries of the political subdi_vis?_an <br />instead of the state of Minnesota.. <br />(c) All mobile transportation equipment, and parts arzd <br />accessari.es attached to or to be attached to the equipment are <br />exempt, if purchaseez by a holder of a motor carrier direct pay <br />permit under section ~~~~?~-~ . 9C . <br />Subd. 8. Credit far ether local <br />paid sales or use tax to another poll <br />state on an item subject to tax under <br />applies against the tax imposed under <br />equals the tai: the person paid to the <br />subdivision for the item. <br />taxes. If. a person <br />tical subdivision of this <br />this sect:ian, a credit <br />this section. `The cr_edi <br />other politicai- <br />Subd. 9. ~xzforcex~ent, collect~.or, axed adm.in~.strat~.ana <br />(a) '"'~~.e commissioner of revenue shall collect the taxes <br />subject to this section. The corr~missio7~zer may c:o:F-lest the ta,~: <br />~•.Fith the state sales and use ta,;. All taxes under this section <br />are subject to the same penalties, interest, and enforcement <br />pro=,ji lions as apply to the state sales arzd use tax. <br />(b} A request far a refund of state sales tax paid ors <br />excess of the amount of tax legally due includes a -request far a <br />refund of the political subdivision taxes pa~_d on the goods ar <br />services. The commissioner shall refund to the taxpayer the <br />full amour,-t of the political subdivision tares paid an exempt <br />sales or use. <br />Subd . 10 . Use og zip code ix~ deterbni~a.izag location of <br /> <br />1 1 ~3Q/2Q~ 1 <br />