On May 20, 2013, the Minnesota House and Senate passed House File 677 (H.F. 677
), which would make significant Minnesota tax changes, including a repeal of the Multistate Tax Compact. Corporate income tax changes would include repeal of foreign operating corporation provisions, repeal of foreign royalty deductions, inclusion of foreign disregarded entities in unitary groups, and adoption of a Finnigan apportionment approach. The personal income tax rate would increase. Sales and use tax changes would include tax base expansion to certain business purchases and services, click-through nexus, multiple points of use exemption certificates, and a capital equipment exemption. Finally, the bill would require remote sellers to collect and pay sales and use tax consistent with federal legislation. The bill was presented to the governor on May 22, 2013.