Agenda - Council Work Session - 04/11/2023

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HF100 NINTH ENGROSSMENT REVISOR BD 110100-9 156.1 (k) A sale and a purchase includes the rental of a vehicle by a motor vehicle dealer to a 156.2 customer when (1) the vehicle is rented by the customer for a consideration, or (2) the motor 156.3 vehicle dealer is reimbursed pursuant to a service contract as defined in section 59B.02, 156.4 subdivision 11. 156.5 (1) A sale and a purchase includes furnishing for a consideration of specified digital 156.6 products or other digital products or granting the right for a consideration to use specified 156.7 digital products or other digital products on a temporary or permanent basis and regardless 156.8 of whether the purchaser is required to make continued payments for such right. Wherever 156.9 the term "tangible personal property" is used in this chapter, other than in subdivisions 10 156.1 o and 38, the provisions also apply to specified digital products, or other digital products, 156.11 unless specifically provided otherwise or the context indicates otherwise. 156.12 (m) The sale of the privilege of admission under section 297A.61, subdivision 3, 156.13 paragraph (g), clause (1), to a place of amusement, recreational area, or athletic event 156.14 includes all charges included in the privilege of admission's sales price, without deduction 156.15 for amenities that may be provided, unless the amenities are separately stated and the 156.16 purchaser of the privilege of admission is entitled to add or decline the amenities, and the 156.17 amenities are not otherwise taxable. 156.18 (n) A sale and purchase includes the transfer for a consideration of a taxable cannabis 156.19 product as defined in section 295.81, subdivision 1, paragraph (q). 156.20 EFFECTIVE DATE. This section is effective for sales and purchases made after June 156.21 301 2023. 156.22 Sec. 10. Minnesota Statutes 2022, section 297A.67, subdivision 2, is amended to read: 156.23 Subd. 2. Food and food ingredients. Except as otherwise provided in this subdivision, 156.24 food and food ingredients are exempt. For purposes of this subdivision, "food" and "food 156.25 ingredients" mean substances, whether in liquid, concentrated, solid, frozen, dried, or 156.26 dehydrated form, that are sold for ingestion or chewing by humans and are consumed for 156.27 their taste or nutritional value. Food and food ingredients exempt under this subdivision do 156.28 not include candy, soft drinks, dietary supplements, and prepared foods. Food and food 156.29 ingredients do not include alcoholic beverages and, tobacco, taxable cannabis products, 156.30 medical cannabis flower, and medical cannabinoid products. For purposes of this subdivision, 156.31 "alcoholic beverages" means beverages that are suitable for human consumption and contain 156.32 one-half of one percent or more of alcohol by volume. For purposes of this subdivision, 156.33 "tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains 156.34 tobacco. For purposes of this subdivision, "taxable cannabis product" has the meaning given Article 2 Sec. 10. 156