Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF5122

Introduced
4/14/26  

Caption

Tax imposition on certain lodging and pay television services

Impact

If enacted, SF5122 would modify the existing tax structure by establishing a new revenue stream from lodging and pay television services, which could increase funds allocated to state programs. The revenues generated from this tax are designated, among other uses, to be deposited into the Minnesota victims of crime account. This allocation highlights a shifted focus towards funding certain social programs, potentially helping communities affected by crime.

Summary

SF5122 proposes the imposition of a gross receipts tax specifically targeting lodging and pay television services in Minnesota. The bill determines that any lodging facility that sells these services will be subject to a defined percentage tax on the gross receipts of their retail sales. Notably, the bill allows lodging facilities the option to collect this tax from customers, ensuring the tax amount is clearly stated on receipts provided to purchasers. This measure aims to increase state revenue by expanding the tax base to cover additional consumer services that have remained untaxed.

Contention

The introduction of SF5122 has sparked debate regarding the implications of taxing lodging and pay television services, especially concerning its potential impact on businesses in the hospitality sector. Proponents argue that this tax is a necessary measure to provide further funding for essential state services, while opponents may view it as an additional burden on businesses that could lead to higher costs for consumers. The reaction amongst stakeholders in the hospitality industry could signify resistance based on the tax's perceived impact on competitiveness and consumer prices.

Companion Bills

MN HF4971

Similar To Individual income and gross receipts tax; tax return checkoff provided, lodging and pay television services tax imposed, and conforming changes made.

Previously Filed As

MN HF4971

Individual income and gross receipts tax; tax return checkoff provided, lodging and pay television services tax imposed, and conforming changes made.

MN SF3332

Sales and use tax exemptions elimination, gross receipts tax on various services imposition

MN HF387

Blaine; certain special tax impositions authorized.

MN SF1058

Imposition and allocation amendment of certain taxes

MN HF951

Sales and use tax exemption for telecommunications or pay television services machinery and equipment modified.

MN SF735

Exemption modification for telecommunications or pay television services machinery and equipment

MN HB2013

Discontinuing the imposition of sales tax on certain cable services.

MN HF183

Imposition and allocation of certain taxes amended, and retail delivery fee repealed.

MN SF3397

Gross receipts tax enforcement on various services

MN SF4425

Certain lawn care services removal from the tax base

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