Imposition of certain taxes during a shutdown period prohibited.

HF 3255 prohibits Minnesota employers from deducting and withholding wage taxes, and bars the collection of sales or excise taxes (like those on goods or services), during a government shutdown period. Specifically, it prevents these tax collections on wages paid or transactions occurring during the period starting July 1 of an odd-numbered year when funding bills for state government operations (executive, legislative, or judicial branches) haven't been approved for the upcoming biennium, plus 10 days for wage taxes or 3 days for consumption taxes. This directly affects employers who normally withhold income tax and businesses that collect sales tax during these funding gaps. The law amends Minnesota Statutes to add these temporary tax exemptions, effective upon final enactment.