SF1386

The bill introduces a new tax specifically targeting amusement devices in Minnesota. These devices include things like video games, pinball machines, and bowling alleys but exclude vending machines, lottery devices, or gaming devices regulated under other chapters. The proposed tax rate is 6.875% on the gross receipts generated by these amusement devices when they are paid for and played.

Under this bill, the revenue collected from the new tax would be divided, with the majority (6.5%) going to the general fund of the state, and a smaller part (0.375%) allocated as specified by the Minnesota Constitution.

Owners of amusement devices are responsible for filing tax returns, paying the tax, and handling any applicable administration like audits or refunds following existing tax law procedures. Finally, the bill outlines that the tax, along with any interest and penalties, constitutes a personal debt of the person responsible for the device from the time the tax obligation arises.