2001 Minnesota Statutes

CHAPTER 297A. General sales and use taxes

Table of Sections

Section	Headnote
297A.01
297A.02
297A.021	[Repealed, 1994 c 587 art 2 s 22]
297A.022	[Repealed, 2000 c 418 art 1 s 45]
297A.023	[Repealed, 2000 c 418 art 1 s 45]
297A.03	[Repealed, 2000 c 418 art 1 s 45]
297A.04	[Repealed, 2000 c 418 art 1 s 45]
297A.041	[Repealed, 2000 c 418 art 1 s 45]
297A.05	[Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
297A.06	[Repealed, 2000 c 418 art 1 s 45]
297A.065	[Repealed, 2000 c 418 art 1 s 45]
297A.07
297A.08	[Repealed, 1990 c 480 art 1 s 45]
297A.09	[Repealed, 2000 c 418 art 1 s 45]
297A.10	[Repealed, 2000 c 418 art 1 s 45]
297A.11	[Repealed, 2000 c 418 art 1 s 45]
297A.12	[Repealed, 2000 c 418 art 1 s 45]
297A.121	[Repealed, 1990 c 480 art 1 s 45]
297A.13	[Repealed, 2000 c 418 art 1 s 45]
297A.135	[Repealed, 2000 c 418 art 1 s 45]
297A.136	[Repealed, 1995 c 264 art 2 s 43]
297A.14
297A.141	[Repealed, 2000 c 418 art 1 s 45]
297A.15
297A.151	Renumbered 270.73
297A.16	[Repealed, 2000 c 418 art 1 s 45]
297A.17	[Repealed, 2000 c 418 art 1 s 45]
297A.18	[Repealed, 2000 c 418 art 1 s 45]
297A.19	[Repealed, 1989 c 277 art 1 s 35]
297A.20	[Repealed, 1990 c 480 art 1 s 45]
297A.21	[Repealed, 2000 c 418 art 1 s 45]
297A.211	[Repealed, 2000 c 418 art 1 s 45]
297A.212	[Repealed, 1995 c 264 art 12 s 5]
297A.213	[Repealed, 2000 c 418 art 1 s 45]
297A.22	[Repealed, 2000 c 418 art 1 s 45]
297A.23	[Repealed, 2000 c 418 art 1 s 45]
297A.24
297A.25
297A.251	[Repealed, 1983 c 327 s 16]
297A.252	[Repealed, 1973 c 650 art 13 s 3]
297A.253	[Repealed, 1989 c 277 art 1 s 35]
297A.2531	[Repealed, 2000 c 418 art 1 s 45]
297A.254	[Repealed, 1987 c 268 art 8 s 8]
297A.2545	[Repealed, 2000 c 418 art 1 s 45]
297A.255	[Repealed, 2000 c 418 art 1 s 45]
297A.256	[Repealed, 2000 c 418 art 1 s 45]
297A.257	[Repealed, 1991 c 291 art 8 s 30]
297A.2571	[Repealed, 2000 c 418 art 1 s 45]
297A.2572	[Repealed, 2000 c 418 art 1 s 45]
297A.2573	[Repealed, 2000 c 418 art 1 s 45]
297A.258	[Repealed, 1993 c 375 art 1 s 7]
297A.259	[Repealed, 2000 c 418 art 1 s 45]
297A.26
297A.27	[Repealed, 1990 c 480 art 1 s 45]
297A.275	[Repealed, 1990 c 480 art 1 s 45]
297A.28	[Repealed, 2000 c 418 art 1 s 45]
297A.29	[Repealed, 1990 c 480 art 2 s 18]
297A.30	[Repealed, 1990 c 480 art 1 s 45]
297A.31	[Repealed, 1990 c 480 art 1 s 45]
297A.32	[Repealed, 1990 c 480 art 1 s 45]
297A.33
297A.34	[Repealed, 1990 c 480 art 1 s 45]
297A.35	[Repealed, 1990 c 480 art 1 s 45]
297A.36	[Repealed, 1982 c 523 art 2 s 49]
297A.37	[Repealed, 1990 c 480 art 2 s 18]
297A.38	[Repealed, 1995 c 264 art 13 s 23]
297A.39
297A.391	[Repealed, 1987 c 268 art 14 s 25]
297A.40	[Repealed, 1990 c 480 art 1 s 45]
297A.41	[Repealed, 1990 c 480 art 1 s 45]
297A.42	[Repealed, 1990 c 480 art 1 s 45]
297A.43	[Repealed, 1989 c 184 art 1 s 20]
297A.431	[Repealed, 1990 c 480 art 10 s 12]
297A.44
297A.45	[Repealed, 1997 c 231 art 13 s 20]
297A.46	[Repealed, 2000 c 418 art 1 s 45]
297A.47	[Repealed, 2000 c 418 art 1 s 45]
297A.48	[Repealed, 2000 c 418 art 1 s 45]
297A.51	[Repealed, Ex1971 c 31 art 31 s 1]
297A.52	[Repealed, Ex1971 c 31 art 31 s 1]
297A.53	[Repealed, Ex1971 c 31 art 31 s 1]
297A.54	[Repealed, Ex1971 c 31 art 31 s 1]
297A.55	[Repealed, Ex1971 c 31 art 31 s 1]
297A.56	[Repealed, Ex1971 c 31 art 31 s 1]
297A.57	[Repealed, Ex1971 c 31 art 31 s 1]
297A.58	[Repealed, Ex1971 c 31 art 31 s 1]
297A.59	[Repealed, Ex1971 c 31 art 31 s 1]
297A.60	[Repealed, Ex1971 c 31 art 31 s 1]
297A.61	Definitions.
297A.62	Sales tax imposed; rates.
297A.63	Use taxes imposed; rates.
297A.64	Rental motor vehicle tax imposed; rate.
297A.65	Lottery tickets; in-lieu tax.
297A.66	Jurisdiction to require collection and remittance of tax by retailer.
297A.665	Presumption of tax; burden of proof.
297A.668	Sourcing of sale; situs in this state.
297A.67	General exemptions.
297A.68	Business exemptions.
297A.69	Agricultural exemptions.
297A.70	Exemptions for governments and nonprofit groups.
297A.71	Construction exemptions.
297A.72	Exemption certificates.
297A.73	Improper use of item obtained with exemption certificate.
297A.74	Commingling exemption certificate items.
297A.75	Refund; appropriation.
297A.76	Computation of sales and use taxes.
297A.77	Collection of sales and use taxes.
297A.78	Liability for use tax; receipt as evidence.
297A.79	Reporting of gross receipts.
297A.80	Taxes in other states; offset against use tax.
297A.81	Uncollectible debts; offset against other taxes.
297A.82	Aircraft; flight equipment; payment of taxes; exemptions.
297A.83	Application for permit.
297A.84	Permits issued.
297A.85	Cancellation of permits.
297A.86	Revocation of permits.
297A.87	Flea markets, shows, and other selling events.
297A.89	Direct payment by purchasers permitted.
297A.90	Interstate motor carriers as retailers.
297A.91	Seizure; court review.
297A.92	Security.
297A.93	Jeopardy assessment and collection.
297A.94	Deposit of revenues.
297A.95	Coordination of state and local sales tax rates.
297A.96	Local admissions and amusement taxes; exemption for arts organizations.
297A.97	Outstate retailers; local tax collection not required.
297A.98	Local governments exempt from local sales taxes.
297A.99	Local sales taxes.
297A.991	Reporting of sales tax on Minnesota governments.
297A.995	Uniform Sales and Use Tax Administration Act.