CANNABIS AND CONTROLLED SUBSTANCES TAXES

Administration, expenses, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Bundled transactions, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Collection, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Credits, taxes paid to other states, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Definitions, Minn. Statutes 2026 295.81

Delinquent taxes, cannabis gross receipts taxes, Minn. Statutes 2026 270C.726

Electronic filing, cannabis gross receipts taxes, Minn. Statutes 2026 289A.33

Exemptions, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Filing requirements, cannabis gross receipts taxes, Minn. Statutes 2026 289A.33

Indians, reservation sales of cannabis, sales and use taxes, exemptions, Minn. Statutes 2026 295.81

Local taxes, cannabis gross receipts taxes, Minn. Statutes 2026 295.82

Payment, electronic filing requirements, cannabis gross receipts taxes, Minn. Statutes 2026 289A.33

Returns, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Revenues, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Sourcing of sales, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Taxpayers

Payment, see same under this topic

Personal debt, cannabis gross receipts taxes, Minn. Statutes 2026 295.81

Violations and penalties

Cannabis gross receipts taxes, tax delinquencies, Minn. Statutes 2026 270C.726