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Senate Counsel, Research and Fiscal Analysis
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Minnesota Senate Bldg.
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St. Paul, MN 55155
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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. 1433 - Multiple Points of Use Seller Exemption
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Author:
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Senator Ann H. Rest
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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April 8, 2013
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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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Last review or update: 04/08/2013
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