H.F. No. 1288, as introduced - 86th Legislative Session (2009-2010) Posted on Mar 04, 2009
1.1A bill for an act1.2relating to taxation; sales and use tax administration; notification of change
1.3requirements;proposing coding for new law in Minnesota Statutes, chapter 270C.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. [270C.085] NOTIFICATION REQUIREMENTS; SALES AND USE
1.7The commissioner of revenue shall establish a means of electronically notifying
1.8persons holding a sales tax permit under section 297A.84 of any statutory change in
1.9chapter 297A and any issuance or change in any administrative rule, revenue notice, or
1.10sales tax fact sheet or other written information provided by the department explaining the
1.11interpretation or administration of the tax imposed under that chapter. The notification
1.12must indicate the basic subject of the statute, rule, fact sheet, or other material and provide
1.13an electronic link to the material. Any person holding a sales tax permit that provides
1.14an electronic address to the department must receive these notifications unless they
1.15specifically request electronically, or in writing, to be removed from the notification list.
1.16This requirement does not replace traditional means of notifying the general public or
1.17persons without access to electronic communications of changes in the sales tax law. The
1.18electronic notification must begin no later than December 31, 2009.
1.19EFFECTIVE DATE.This section is effective the day following final enactment.