2000 Minnesota Statutes

     297A.02 Imposition of tax. 

    Subdivision 1.    Generally.  Except as otherwise 
 provided in this chapter, there is imposed an excise tax of 6.5 
 percent of the gross receipts from sales at retail made by any 
 person in this state. 

    Subd. 2.  Repealed, 1998 c 389 art 8 s 47 

    Subd. 3.    Liquor and beer sales.  Notwithstanding the 
 provisions of subdivision 1, the rate of the excise tax imposed 
 upon sales of intoxicating liquor, as defined in section 
 340A.101, subdivision 14, and 3.2 percent malt liquor, as 
 defined in section 340A.101, subdivision 19, shall be nine 
 percent.  The 3.2 percent malt liquor is subject to taxation 
 under this subdivision only when sold at an on-sale or off-sale 
 municipal liquor store or other establishment licensed to sell 
 any type of intoxicating liquor.  

    Subd. 4.    Manufactured housing and park trailers.  
 Notwithstanding the provisions of subdivision 1, for sales at 
 retail of manufactured homes as defined in section 327.31, 
 subdivision 6, that are used for residential purposes, the 
 excise tax is imposed upon 65 percent of the dealer's cost of 
 the home, and for sales of new and used park trailers, as 
 defined in section 168.011, subdivision 8, paragraph (b), the 
 excise tax is imposed upon 65 percent of the sales price of the 
 park trailer. 

    Subd. 5.  Repealed, 1997 c 231 art 7 s 46 

    HIST: Ex1967 c 32 art 13 s 2; Ex1971 c 31 art 1 s 2; 1Sp1981 c 
 1 art 4 s 3; 3Sp1981 c 2 art 5 s 1; 3Sp1982 c 1 art 6 s 2; 1983 
 c 342 art 6 s 4; 1984 c 502 art 6 s 4,5; 1984 c 655 art 1 s 54; 
 1Sp1985 c 14 art 2 s 7; 1987 c 384 art 2 s 1; 1Sp1989 c 1 art 12 
 s 3; 1991 c 249 s 31; 1991 c 291 art 8 s 11; 1991 c 309 s 15; 
 1994 c 483 s 1; 1994 c 587 art 2 s 4; 1995 c 264 art 2 s 24; 
 1996 c 471 art 2 s 11; 1998 c 389 art 8 s 4,5 

*   NOTE:  This section is repealed by Laws 2000, chapter 418, 
*article 1, section 45, effective July 1, 2001.  Laws 2000, 
*chapter 418, article 1, section 46.