Minnesota HF171 creates an amusement device gross receipts tax, removes amusement devices from the sales and use tax, and makes technical changes.

Minnesota HF171 introduces an amusement device gross receipts tax of 6.875% on owners of devices operated in Minnesota. It removes amusement devices from the definition of sale and purchase for the sales and use tax. The bill also makes technical changes to Minnesota Statutes, including amendments to definitions and taxable services. Effective July 1, 2025, the tax applies to devices like bowling alleys, video games, and pinball machines, excluding vending machines, lottery devices, and gaming devices.

Minnesota HF171 creates an amusement device gross receipts tax, removes amusement devices from the sales and use tax, and makes technical changes.

Minnesota HF171 introduces an amusement device gross receipts tax of 6.875% on owners of devices operated in Minnesota. It removes amusement devices from the definition of sale and purchase for the sales and use tax. The bill also makes technical changes to Minnesota Statutes, including amendments to definitions and taxable services. Effective July 1, 2025, the tax applies to devices like bowling alleys, video games, and pinball machines, excluding vending machines, lottery devices, and gaming devices.