Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF4518: Businesses collection of tourism improvement district charges from purchasers authorization provision and certain definitions modifications
Status: In committee, April 7, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing for businesses to collect tourism improvement district charges from purchasers; modifying certain definitions; amending Minnesota Statutes 2024, sections 297A.61, subdivision 7; 428B.02, subdivision 4.
From the introduced text, March 13, 2026:
A bill for an act relating to taxation; sales and use; providing for businesses to collect tourism improvement district charges from purchasers; modifying certain definitions; amending Minnesota Statutes 2024, sections 297A.61, subdivision 7; 428B.02, subdivision 4. Section 1. Minnesota Statutes 2024, section 297A.61, subdivision 7, is amended to read: Subd. 7. Sales price. (a) "Sales price" means the measure subject to sales tax, and means the total amount of consideration, including cash, credit, personal property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the (2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expenses of the seller; (3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges; (4) delivery charges, except the percentage of the delivery charge allocated to delivery of tax exempt property, when the delivery charge is allocated by using either (i) a percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment, or (ii) a percentage based on the total weight of the taxable property compared to the …
Sponsors
- D. Scott Dibble (D, 61) · primary sponsor
- Jeremy Miller (R)
- Bobby Champion (D)
- Ann Rest (D)
- Carla J. Nelson (R, 24)
Latest actions
- : Author added Nelson
- : Author added Rest
- : Referred to Taxes
- : Introduction and first reading
Common questions
- What is SF4518?
- SF4518 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Businesses collection of tourism improvement district charges from purchasers authorization provision and certain definitions modifications.
- What does SF4518 do?
- In its own words: A bill for an act relating to taxation; sales and use; providing for businesses to collect tourism improvement district charges from purchasers; modifying certain definitions; amending Minnesota Statutes 2024, sections 297A.61, subdivision 7; 428B.02, subdivision 4.
- What is the status of SF4518?
- In committee as of April 7, 2026. Latest action: Author added Nelson (April 7, 2026).
- Who sponsored SF4518?
- D. Scott Dibble (D, 61), with 4 co-sponsors.
- Where is the official record for SF4518?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF4518&y=2025&ssn=0&b=senate
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.