Businesses allowed to collect tourism improvement district charges from purchasers.

This bill allows businesses in Minnesota tourism improvement districts to pass tourism improvement district charges directly to customers instead of paying them themselves. It modifies state tax definitions to clarify that separately stated service charges collected from purchasers are not included in the sales price for tax purposes. The legislation also permits businesses to collect these charges if they are clearly listed on receipts or invoices, while businesses may choose whether to collect them. These changes take effect retroactively from July 1, 2025, and apply to sales and purchases made after June 30, 2025.