Individual income and gross receipts tax; tax return checkoff provided, lodging and pay television services tax imposed, and conforming changes made.

Summary

The bill adds a new tax on the total sales of lodging and pay‑television services by Minnesota facilities, letting them optionally collect the tax and require separate disclosure on receipts. It also provides a mechanism for taxpayers to check a box on their state tax return to support a designated program, and makes related updates to individual income and gross receipts tax statutes.

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