ALJ Report Issued
The ALJ Report of Judge Neilson has been issued in the the rules proposed by the Department of Revenue governing the application of sales and use tax laws to isolated and occasional sales and sales of personal property used in a trade or business (Minnesota Rules Part 8130.5800). The ALJ Report goes to the Department for final adoption.
General Information
The Minnesota Department of Revenue's proposed rules governing the application of sales and use tax laws to isolated and occasional sales and sales of personal property used in a trade or business (Minnesota Rules Part 8130.5800) have been assigned to Judge Neilson. Judge Neilson will issue a report with respect to the proposed rules in late August. This website is intended to provide useful and timely information in connection with the rulemaking proceeding.
As part of the rulemaking process, a hearing was held in St. Paul on June 30, 2008. During that hearing, a twenty-calendar-day period was set for the receipt of written comments regarding the proposed rules. Thus, the initial deadline for the submission of written comments in that rulemaking proceeding is 4:30 p.m. on July 21, 2008.
After the period for submission of written comments ends, state law provides the agency and all interested persons an additional period of five working days for filing a written response to any comments which were submitted. Additional or new evidence may not be submitted during this five-day reply period. The five-day reply period will expire at 4:30 p.m. on July 28, 2008.
Interested members of the public can e-mail, mail, fax, or deliver public comments to Judge Neilson concerning the proposed rules. Her address is as follows:
Barbara L. Neilson
Administrative Law Judge
P.O. Box 64620
Saint Paul, Minnesota 55164-0620
Barbara.Neilson@state.mn.us
Fax: 651-361-7936
Agency Information
For copies of the proposed rules, visit the website of the Department of Revenue at www.taxes.state.mn.us/taxes/legal_policy/other_supporting_content/rules.shtml. The proposed rules are available at: http://www.taxes.state.mn.us/taxes/legal_policy/other_supporting_content/isolated_occasional_sales.pdf . The Statement of Need and Reasonableness (SONAR) submitted by Revenue, and other information relating to the proposed rules are posted on the Department's website..
Public Exhibits
Scanned versions of some of the exhibits in this matter are provided through the links below. Procedural documents have not been scanned.
Public Comments
Comments received outside of the public hearings are combined into batched documents for public review [and are posted below]. The public comment period ends at 4:30 p.m. on July 21, 2008. Replies to these comments are due by 4:30 p.m. on July 28, 2008. These are "received by" deadlines, and commentators are urged to consider that when sending their comments and replies.
Agency Comments
The Department's comments in response to information received in the public hearing and the comment period are set out below.
Last Updated - September 4, 2008