Minnesota SF1386 establishes a 6.875% gross receipts tax on amusement devices operated in Minnesota, effective July 1, 2025.

Minnesota SF1386 creates an amusement device gross receipts tax of 6.875% on owners of amusement devices operated in Minnesota. This tax applies to devices such as bowling alleys, video games, and pinball machines, excluding vending machines, lottery devices, and gaming devices. The tax is effective July 1, 2025. The bill also removes amusement devices from the definition of sale and purchase for sales and use tax purposes. It amends Minnesota Statutes to redefine certain terms and specifies the tax administration, including returns, payment, and deposit of revenues.

Minnesota SF1386 establishes a 6.875% gross receipts tax on amusement devices operated in Minnesota, effective July 1, 2025.

Minnesota SF1386 creates an amusement device gross receipts tax of 6.875% on owners of amusement devices operated in Minnesota. This tax applies to devices such as bowling alleys, video games, and pinball machines, excluding vending machines, lottery devices, and gaming devices. The tax is effective July 1, 2025. The bill also removes amusement devices from the definition of sale and purchase for sales and use tax purposes. It amends Minnesota Statutes to redefine certain terms and specifies the tax administration, including returns, payment, and deposit of revenues.