MATERIALS AND SUPPLIES

Art supplies, listed metals product restrictions, exemption, Minn. Statutes 2025 115A.9651

Building materials, see BUILDING MATERIALS

Building materials, sales and use taxes, Minn. Rules 8130.1200

Definitions, Commercial Code, Minn. Statutes 2025 336.2A-103

Inventory, see STOCK IN TRADE

Iron mining industry, sales and use taxes, exemptions, Minn. Rules 8130.9600

Materials suppliers, taxes, Minn. Statutes 2025 289A.18

Mechanics and material suppliers liens, see MECHANICS AND MATERIAL SUPPLIERS LIENS

Sales and use taxes, property furnished by consumer, Minn. Rules 8130.0700

Specific types

Suppliers

Defined, Minn. Statutes 2025 336.2A-103

Residential building contractors, licenses, exemption, Minn. Statutes 2025 326B.805

Supply contracts

Defined, Minn. Statutes 2025 336.2A-103

Leases, Minn. Statutes 2025 336.2A-209