Bill > SF1386

This bill establishes a new gross receipts tax of 6.875% on amusement devices in Minnesota, while simultaneously removing amusement devices from the sales and use tax definition. The bill defines "amusement devices" as electronic or mechanical machines activated by payment that provide entertainment, including bowling alleys, video games, pool tables, arcade games, and jukeboxes, but explicitly excluding vending machines, lottery devices, and gaming devices. The tax will be imposed on device owners and will be collected using the same administrative procedures as sales taxes, with returns filed and payments made according to existing tax filing cycles. The tax revenues will be split, with 6.5% going to the general fund and 0.375% deposited according to constitutional requirements. The tax is considered a personal debt of the device owner and will take effect on July 1, 2025. The bill also makes technical changes to existing tax statutes to reference the new amusement device tax and remove previous references to amusement devices in sales tax exemptions. Notably, the bill provides clear definitions of what constitutes an amusement device and how "providing payment" is interpreted, ensuring comprehensive coverage of different types of payment methods for these devices.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1386&ssn=0&y=2025