Gross receipts tax imposed on various services including but not limited to legal, accounting, and architectural services.

HF 3190 would impose a 2% gross receipts tax on businesses providing specific professional services to other businesses within Minnesota. It directly affects companies offering services like legal, accounting, architectural, engineering, management consulting, and computer services to other trade or business entities. The tax applies to the total revenue from these business-to-business service sales, with businesses optionally collecting it from customers (if separately stated) or paying it directly to the state. Businesses that paid similar taxes to other states may claim a credit against this tax. The bill does not apply to services sold directly to end consumers or to personal services.