Bill > HF171

This bill creates a new 6.875 percent gross receipts tax specifically on amusement devices, such as arcade games, pool tables, video games, and jukeboxes, while simultaneously removing these devices from the existing sales and use tax framework. The new tax will be imposed on device owners operating in Minnesota, with 6.5 percent of the revenue going to the general fund and 0.375 percent allocated according to the state constitution. Owners of amusement devices will be required to report and pay the tax using the same filing cycles and due dates as sales taxes, and the revenue department will administer the tax using similar audit, assessment, and enforcement provisions as those used for sales taxes. The bill provides a detailed definition of "amusement devices," explicitly excluding vending machines, lottery devices, and gaming devices. The tax is personal debt of the device owner and will take effect on July 1, 2025. By creating a separate tax category for amusement devices, the bill aims to simplify tax reporting for businesses that provide these types of entertainment machines while ensuring consistent revenue collection for the state.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0171&ssn=0&y=2025