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2017 Minnesota Statutes
Chapters 270 - 271 — TAXATION, SUPERVISION, DATA PRACTICES
Chapter 270C — DEPARTMENT OF REVENUE
Section 270C.131 — EXPLORE MINNESOTA TOURISM TAX REPORT.
Universal Citation: MN Stat § 270C.131 (2017)
270C.131 EXPLORE MINNESOTA TOURISM TAX REPORT.
Within 30 days of the end of each quarter, the Department of Revenue shall provide Explore Minnesota Tourism with a quarterly report of comparisons of quarterly sales taxes collected under the Standard Industrial Classification System, or equivalent codes in the North America Industry Classification System, in the following areas:
(1) SIC 70, lodging;
(2) SIC 79, amusement and recreation; and
(3) SIC 58, eating and drinking.
History: 1Sp2005 c 1 art 4 s 75
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