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S.F. No. 8 - Defining "Solicitor" for Nexus Purposes
 
Author: Senator Ann H. Rest
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: January 15, 2013



 

Section 1Definition of “solicitor.”  This bill establishes a definition of “solicitor” for purposes of sales tax nexus to mean a person who directly or indirectly solicits business for a retailer.  A retailer is presumed to have a solicitor in the state if the retailer enters into an agreement with a resident to refer, for consideration, potential customers to the seller through any means.  Gross receipts from the sales resulting from that agreement must total at least $10,000 annually.  The presumption may be rebutted by evidence that the resident did not engage in any solicitation in the state on behalf of the retailer.  The definition of “solicitor” does not apply to income taxes under Minnesota Statutes, chapter 290. 

Effective for sales and purchases made after June 30, 2013.

NBP:dv       

 

 
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