Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
SF5122 • 2026
Tax imposition on certain lodging and pay television services
Tax imposition on certain lodging and pay television services
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-04-14
House
Introduction and first reading
Official Summary Text
Tax imposition on certain lodging and pay television services
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; individual income and gross receipts; providing for a tax return checkoff; imposing a tax on certain lodging and pay television services; making other conforming changes; proposing coding for new law in Minnesota Statutes, chapter 295. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin [295.90] LODGING AND PAY TELEVISION SERVICES GROSS RECEIPTS TAX. new text end new text begin Subdivision 1. new text end new text begin Definitions. new text end new text begin (a) For purposes of this section, the following terms have the meanings given. new text end new text begin (b) "Commissioner" means the commissioner of revenue. new text end new text begin (c) "Gross receipts" means the total amount received in money or by barter or exchange for the following sales at retail as measured by the sales price: new text end new text begin (1) lodging services; and new text end new text begin (2) pay television services. new text end new text begin Gross receipts does not include any taxes imposed directly on the customer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser. Gross receipts do not include discounts, including cash, terms, or coupons, that are not reimbursed by a third party and that are allowed by the seller and taken by a purchaser on a sale. new text end new text begin (d) "Lodging services" has the meaning given in section 297A.61, subdivision 3, paragraph (g), clause (2). new text end new text begin (e) "Lodging facility" means a facility in Minnesota that furnishes lodging services. new text end new text begin (f) "Pay television service" has the meaning given in section 297A.61, subdivision 25. new text end new text begin (g) "Retail sale" has the meaning given in section 297A.61, subdivision 4. new text end new text begin (h) "Sales price" has the meaning given in section 297A.61, subdivision 7, paragraph (b), clause (3). new text end new text begin Subd. 2. new text end new text begin Gross receipts tax imposed; lodging services. new text end new text begin (a) A tax is imposed on any lodging facility that sells lodging services to customers in Minnesota. new text end new text begin (b) The tax imposed under this subdivision equals ... percent on the gross receipts from retail sales in Minnesota of lodging services. new text end new text begin (c) A lodging facility may, but is not required to, collect the tax imposed by this subdivision from the purchaser as long as the tax is separately stated on the receipt, invoice, bill of sale, or similar document given to the purchaser. new text end new text begin (d) If the service subject to the tax imposed under this subdivision is included in a bundled transaction, the entire sales price of the bundled transaction is subject to the tax imposed under this subdivision. new text end new text begin (e) The tax imposed under this subdivision is in addition to any other tax imposed on the sale or use of lodging services. new text end new text begin Subd. 3. new text end new text begin Gross receipts tax imposed; pay television services. new text end new text begin (a) A tax is imposed on any lodging facility that sells pay television services to customers if pay television services are not included in the sales price of lodging services. new text end new text begin (b) The tax imposed under this subdivision equals ... percent of gross receipts from retail sales of pay television services. new text end new text begin (c) A lodging facility may, but is not required to, collect the tax imposed by this subdivision from the purchaser as long as the tax is separately stated on the receipt, invoice, bill of sale, or similar document given to the purchaser. new text end new text begin (d) If the service subject to the tax imposed under this subdivision is included in a bundled transaction, the entire sales price of the bundled transaction is subject to the tax imposed under this subdivision. new text end new text begin Subd. 4. new text end new text begin Taxes paid to another state or any subdivision thereof; credit. new text end new text begin A lodging facility that has paid taxes to another state or any subdivision of that state measured by gross receipts and is subject to tax under this section on the same gross receipts is entitled to a credit for the tax legally due and paid to another state or any subdivision of that state to the extent of the lesser of (1) the tax actually paid to the other state or any subdivision of that state, or (2) the amount of tax imposed by Minnesota on the gross receipts subject to tax in the other taxing state or any subdivision thereof. new text end new text begin Subd. 5. new text end new text begin Administration. new text end new text begin Unless specifically provided otherwise, the audit, assessment, refund, penalty, interest, enforcement, collection remedies, appeal, and administrative provisions of chapters 270C and 289A that are applicable to taxes imposed under chapter 297A apply to the tax imposed under this section. new text end new text begin Subd. 6. new text end new text begin Returns; payment of tax. new text end new text begin (a) A lodging facility must report the tax on a return prescribed by the commissioner and must remit the tax in a form and manner prescribed by the commissioner. The return and the tax must be filed and paid using the filing cycle and due dates provided for taxes imposed under section 289A.20, subdivision 4, and chapter 297A. new text end new text begin (b) Interest must be paid on an overpayment refunded or credited to the taxpayer from the date of payment of the tax until the date the refund is paid or credited. For purposes of this subdivision, the date of payment is the due date of the return or the date of actual payment of the tax, whichever is later. new text end new text begin Subd. 7. new text end new text begin Deposit of revenues. new text end new text begin The commissioner must deposit the revenues, including penalties and interest, derived from the tax imposed by this section to the Minnesota victims of crime account. new text end new text begin Subd. 8. new text end new text begin Personal debt. new text end new text begin The tax imposed by this section, and interest and penalties imposed with respect to the tax, are a personal debt of the person required to file a return from the time that the liability for the tax arises, irrespective of when the time for payment of the liability occurs. In the case of a fiduciary, the debt is that fiduciary's debt only in that person's official or fiduciary capacity. If a fiduciary voluntarily distributes assets without reserving sufficient assets to pay the tax, interest, and penalties, the fiduciary is personally liable for any deficiency. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective for gross receipts received after June 30, 2026. new text end