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S.F. No. 1433 - Multiple Points of Use Seller Exemption
 
Author: Senator Ann H. Rest
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: April 8, 2013



 

Section 1.  [Multiple points of use] Allows a business purchaser that purchases electronically delivered goods and services that are concurrently available for use in multiple taxing jurisdictions (such as software licenses used by employees of the business in multiple states) to use a multiple-points-of-use exemption certificate.  The seller is not required to collect the tax, but the purchaser is responsible for paying the tax in the required jurisdictions using a reasonable, consistent, and uniform method of apportionment for the sale.  Effective for sales and purchases made after June 30, 2013.

NBP:dv 

 
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