The last draft of the Senate Omnibus tax bill (https://www.revisor.leg.state.mn.us/bin/bldbill.php?bill=S2074.1.html&session=ls86), that I've found has the Amazon tax wording, beginning on line 54.18.
I also see it in the House Omnibus tax bill (https://www.revisor.leg.state.mn.us/bin/bldbill.php?bill=H2323.2.html&session=ls86) beginning on line 176.1.
The bills now go before a Conference Committee.
Kent
Tech Evangelist
April 25th, 2009, 01:00 PM
54.18 Subd. 4a. Solicitor. (a) "Solicitor," for purposes of subdivision 1, paragraph (a),
54.19 means a person, whether an independent contractor or other representative, who directly
54.20 or indirectly solicits business for the retailer.
54.21 (b) A retailer is presumed to have a solicitor in this state if it enters into an agreement
54.22 with a resident under which the resident, for a commission or other consideration, directly
54.23 or indirectly refers potential customers, whether by a link on an Internet Web site, or
54.24 otherwise, to the seller. This paragraph only applies if the total gross receipts from
54.25 sales to customers located in the state who were referred to the retailer by all residents
54.26 with this type of agreement with the retailer is at least $10,000 in the 12-month period
54.27 ending on the last day of the most recent calendar quarter before the calendar quarter in
54.28 which the sale is made.
54.29 (c) The presumption under paragraph (b) may be rebutted by proof that the resident
54.30 with whom the seller has an agreement did not engage in any solicitation in the state
54.31 on behalf of the retailer that would satisfy the nexus requirement of the United States
54.32 Constitution during the 12-month period in question. Nothing in this section shall be
54.33 construed to narrow the scope of the terms affiliate, agent, salesperson, canvasser, or other
54.34 representative for purposes of subdivision 1, paragraph (a).
55.1 (d) For purposes of this paragraph, "resident" includes an individual who is a
55.2 resident of this state, as defined in section 290.01, or a business that owns tangible
55.3 personal property located in this state or has one or more employees providing services
55.4 for it in this state.
55.5 EFFECTIVE DATE.This section is effective for sales and purchases made after
55.6 June 30, 2009.
It doesn't surprise me. I lived in Minnesota for 25 years. Minnesota is another liberal state that is also one of the highest taxed states in the country.
Notice that the "independent contractor" reference is used. That is the issue with nexus. An independent contractor has never been used to define nexus. In the past, you have to be an employee to create nexus.
I suspect that numerous states are drafting similar legislation, just in case Amazon loses their case with New York.
bibby
April 25th, 2009, 01:36 PM
I live in this ridiculous state. My wife and I are considering a move out because:
1)Among the highest taxes in the nation
2)Extremely high cost of living
3)2nd highest daycare costs in the nation
The funny thing is that MN's are willing to pay this extortion b/c they think they have the best education and healthcare.
I've had a few friends move east and they laugh. Their healthcare is much better and their education is through the roof. They told me that their children needed tutoring b/c MNs standards in education weren't as high. Their children had gone to one of the highest rated schools in Minnesota.
bibby
April 25th, 2009, 01:44 PM
BTW, probably too late but I spoke with Rep. Steve Simon who's a family friend and the assistant majority leader in the MN House of Reps. I told him what this bill would do to affiliates (Small time business owners) in this state and that in the end, retailers would drop us like flies. i said we would be out of business. I also told him, contrary to what the authors of the bill think, many of us are small time business people. I told him in my case, I want to pay for my daughter’s daycare and my mortgage. I think the taxes should come out of my income taxes and not a Sales Tax that retailers need to collect.
He said he was going to read the language of the bill and see what he could do. It's probably too late though.
Tech Evangelist
April 26th, 2009, 10:32 AM
Tax hungry politicians are looking for any way to squeeze more money out of everyone.
I find it curious that these guys are looking for any way they can find to circumvent the tax nexus issue, which was already decided by the US Supreme Court in Quill Corp. v. North Dakota.
If Amazon wins their case, most of this garbage will get shot down in court, but someone will have for file a law suit in each state to repeal this crap wherever they have enacted tax laws like this.
NiftyGaloot
April 30th, 2009, 10:35 AM
The MN House and Senate Omnibus tax bills (https://www.revisor.leg.state.mn.us/revisor/pages/search_status/status_detail.php?b=House&f=HF2323&ssn=0&y=2009) go before a conference committee today, April 30.
They are the last item on today's schedule (http://www.house.leg.state.mn.us/hinfo/scheduleday.asp?sday=4/30/2009), at 7 PM. The room has yet, to be announced.
The latest version, I've seen, is the 3rd Engrossment (https://www.revisor.leg.state.mn.us/bin/bldbill.php?bill=H2323.3.html&session=ls86) .
The language still shows up on line 176.26...
Kent
NiftyGaloot
May 1st, 2009, 07:47 AM
The Conference committee meets again today (May 1) at 2 PM in Room: 15 Capitol, to continue going over the Omnibus tax bills.
A Live Webcast of the conference committee on HF2323 is on today's schedule (http://www.house.leg.state.mn.us/htv/htv.asp) .
Kent
mellie
May 4th, 2009, 01:09 PM
Another session scheduled for today - May 4- to iron out the differences in the bills. (House passed their version, they sent it to Senate who replaced text with their own version passed it sent it back to House who refused the changes)
panasonic
August 20th, 2009, 10:04 PM
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