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Minnesota 2013 Tax Law Changes


 Minnesota: (exciting) sales tax changes in 2014.

State departments of revenue sometimes publish a handy overview of each year’s tax law changes. Minnesota’s list of 2013 tax law changes covers such diverse topics as digital products and remote sellers.

Several of the Minnesota sales tax changes take effect in 2014:

  • An exemption for prepaid wireless customers from the current 911 fee and subjects them to the fees established in section 403.161. Takes effect on January 1, 2014 (except that sections 403.06, subd. 1a, 403.11, subd. 3d, and 403.163, took effect on May 24, 2013).
  • An “upfront sales tax exemption for purchases of tangible personal property and taxable services purchased by a qualified business if the exemption is provided for in the business subsidy agreement” takes effect for purchases made after June 30, 2014.
  • An “up-front exemption for capital equipment purchases” takes effect for sales and purchases made after August 31, 2014.

In addition, a sales tax exemption for “hospitals and outpatient surgical centers is expanded to include certain critical access dental care providers as defined in current law.” This change is “effective retroactively for sales and purchases made after June 30, 2007. Purchasers may apply for a refund of tax paid for qualifying purchases under this subdivision made after June 30, 2007, and before July 1, 2013, in the manner provided in Minnesota Statutes, section 297A.75. Notwithstanding limitations on claims for refund under Minnesota Statutes, section 297A.40, claims may be filed with the commissioner until June 30, 2014.”

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.