• Provide an explanation of the provision.
• What was the Minnesota's intent for that provision when it was passed?
• Does Minnesota have that state tax provision?
• List one pro and one con of the provision to Minnesota's tax collection revenue. Be specific in your explanation.

From the following pick two that do not exist in Minnesota and answer the above questions.

a. Exempt computer and communications technology from the apportionment weight for the property factors.

b. Subject song and movie downloads to the sales/use tax.

c. Allow an income tax credit for 20% of the cost of in-state construction projects that are substantially completed within the next 18 months

d. Tax the income of vendors who do not have a physical presence in your state but sell to in-state customers online

e. Add a "nexus team" to find the taxpayers operating in your state, but based in Ohio, Illinois, or Arizona.

f. Adopt the definitions and other rules of the Streamlined Sales Tax Project

g. Allow an income tax credit for 25% of the wages paid to newly hired employees and contractors who work in the tach and pharma industries.

h. Apply a tax on S corporations operating in the state equal to 2% of the entity's gross receipts

i. Convert the corporate income tax to a tax on gross receipts, in an effort to tax the profits of passive investment companies owned by in-state parent entities.