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

This bill eliminates certain sales and use tax exemptions and imposes a new 2% gross receipts tax on specific business-to-business services in Minnesota. It directly affects businesses providing professional services (like legal, accounting, consulting, and repair services) to other businesses, requiring them to pay tax on their gross receipts from these transactions. The tax applies to 18 service categories listed in the bill, including management consulting, computer services, and automotive repair. Businesses may collect the tax from their clients but are not required to do so, and the tax is in addition to existing state taxes. The bill repeals several existing tax exemptions to implement this change.