Minnesota Agencies

Study the general and motor vehicle sales and use taxes under MN Statutes 1994, Chapters 297A & 297B to make recommendations to the Legislature.

In 1996, the director of the office of environmental assistance was directed to establish and staff a task force to study implementation of the sales and use taxes on solid waste management services and the solid waste generator assessment. The task force shall make recommendations to the sales tax advisory council and to the chairs of the house environment and natural resources committee, and the senate environment and natural resources committee of the legislature. The task force shall consist of 14 voting members with expertise in the areas of taxation or waste management.

The council met from May, 1996 to February, 1997. The council expired January 1, 1997.

In 1997, the legislature directed the Revisor of Statutes, in coordination with legislative staff, to prepare a bill clarifying and recodifying Chapter 297A - Sales and Use Tax. This was in response to a recommendation by the 1996 Sales Tax Advisory Council. The bill was introduced in the 2000 session and enacted into law (Laws 2000, ch. 418).

The council consisted of 17 members, including ten legislators, the commissioner of revenue, and six public members.

Appointing Authority: Subcommittee on rules and admin. of the Senate, Speaker of the House, Governor.