Minnesota DOR Summarizes Sales Tax Law Changes
- Jun 7, 2013 | Gail Cole

The Department of Revenue has released a tidy summary of 2013 sales and use tax law changes. It makes for good reading, if you're into that sort of thing. Topics range from which businesses qualify for a sales tax exemption under Section 28 to the taxability of ring tones. Really.
The following sales tax changes are particularly noteworthy:
- The tax on car rentals increases 3% to 9.2%, effective for sales and purchases made after June 30, 2013.
- The sales tax exemption for textbooks is expanded to digital books, as defined in section 11. Effective for sales and purchases made after June 30, 2013.
- Remote sellers "must collect and remit state sales tax in accordance with any federal remote seller law."
Minnesota is not only positioning itself to take advantage of the Marketplace Fairness Act of 2013 if it passes. The state has also passed its own Amazon Tax Law.
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photo credit: Claire L. Evans via photopin cc

