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Laws of Minnesota 2005, 1st Special Session, Chapter 3 (HF138)

Omnibus tax bill

An act relating to financing and operation of government in this state; changing income, corporate franchise, withholding, property, sales and use, deed, health care gross revenues, fuels, cigarette and tobacco products, occupation, net proceeds, production, liquor; insurance, rented vehicles, and other taxes and tax-related provisions; making technical, clarifying, collection, enforcement, refund, and administrative changes to certain taxes and tax-related provisions; changing fiscal disparities provisions, business subsidy provisions, and payments in lieu of taxes; changing local government and property tax aids and credits; updating references to the Internal Revenue Code; changing property tax exemptions, homesteads, assessment, valuation, classification, class rates, levies, exclusions, review and equalization, appeals, notices and statements, and other property tax-related provisions; requiring state contracts be with vendors registered to collect use taxes; modifying and authorizing local sales and lodging taxes; changing the taxation of liquor and cigarettes and tobacco products; imposing tobacco product delivery sales requirements; requiring registration of tax shelters and providing for a voluntary compliance initiative; providing for an international economic development zone; conveying certain powers and providing tax incentives in the zone; changing job opportunity building zones, border city development zones, and biotechnology and health sciences industry zone provisions; changing provisions relating to economic development and housing and redevelopment authorities; providing for training and conduct of assessors; changing and imposing powers and duties on the commissioner of revenue and other state agencies and departments and on certain political subdivisions and certain officials; imposing certain duties on tax preparers; changing provisions relating to certificates of title on manufactured homes; changing electronic filing requirements; authorizing the issuance of certain state bonds; specifying the status of certain trusts; changing and imposing civil and criminal penalties; requiring studies and reports; allocating and transferring funds; appropriating money.

Resources for 2005