Minnesota HF3190 imposes a 2% gross receipts tax on business-to-business services in Minnesota.
Minnesota HF3190 imposes a 2% gross receipts tax on business-to-business services in Minnesota, including legal, accounting, architectural, and engineering services. The tax applies to services provided by a trade or business entity to another trade or business entity. The tax is imposed on gross receipts from retail sales in Minnesota. The bill provides for credits for taxes paid to other states and includes provisions for tax collection, administration, and personal debt. The tax is effective for services received after December 31, 2025.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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