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Senate Counsel, Research
and Fiscal Analysis
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Minnesota Senate Bldg.
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95 University Avenue W. Suite 3300
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 2082 - Affiliate Nexus for Sales Tax Purposes
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Author:
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Senator Geoff Michel
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Prepared By:
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Carlon D. Fontaine, Senate Counsel (651/296-4395)
Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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March 7, 2012
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Section 1 [Solicitor] amends Minnesota Statutes, section 297A.66, to provide a definition of “solicitor” to include residents in the state who directly or indirectly refer potential customers to a seller through an Internet website or similar link for a commission or other consideration. The presumption is that a retailer has nexus if the total receipts of sales to Minnesota customers generated by Internet referrals made through websites operated by Minnesota residents exceed $10,000 in the last 12-month period. The language also provides for a rebuttal of that presumption.
[Effective date] makes this section effective for sales and purchases made after June 30, 2012.
CDF/syl
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Check on the status of this bill
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Last review or update: 03/07/2012
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