Businesses collection of tourism improvement district charges from purchasers authorization provision and certain definitions modifications

This bill allows businesses in Minnesota tourism improvement districts to pass along service charges to customers, similar to how they currently handle sales tax. It modifies state tax definitions to clarify that these service charges are not included in the sales price for tax purposes, provided they are separately listed on receipts or invoices. The legislation also defines how service charges can be calculated, including options like a percentage of gross revenue or a fixed amount per transaction, and permits businesses to choose whether to collect these charges from purchasers. These changes apply retroactively to sales and purchases made after June 30, 2025, and July 1, 2025, respectively.