Minnesota HF4971 proposes a tax on lodging and pay television services, with a tax return checkoff option.
Minnesota HF4971 introduces a tax on lodging and pay television services, with lodging facilities allowed to collect the tax from customers if it is separately stated on receipts. The tax applies to bundled transactions and is in addition to other taxes on lodging services. Pay television services are taxed if not included in the lodging services' sales price. The bill also provides for credits against taxes paid to other states and outlines the definitions, administration, and deposit of revenues for the new tax. The tax is effective for gross receipts received after June 30, 2026.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.