Actual tax collected method, Minn. Rules 8130.2300
Adding to sales price
Rental motor vehicle tax, exception, Minn. Statutes 2024 297A.61
Retailer agreements, uniform methods, Minn. Statutes 2024 297A.76
Addresses
Direct pay authorizations, applications, Minn. Rules 8130.3400
Permits, information, Minn. Rules 8130.2500
Adjustments, claim for refund, Minn. Rules 8130.8100
Administration
Agents regarded as retailers, Minn. Statutes 2024 297A.83
Compliance requirements, Minn. Statutes 2024 289A.01
Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2024 297A.665
Administrators
Occasional sale, Minn. Rules 8130.5800
Refunds, claims, Minn. Rules 8130.8100
Admissions, Minn. Statutes 2024 297A.61, 297A.68, 297A.70
Charitable or religious organizations, exemptions, Minn. Rules 8130.6200
Direct pay authorizations, Minn. Rules 8130.3400
Generally, Minn. Rules 8130.0900
Sales to exempt entities, Minn. Rules 8130.5700
Advertising, see ADVERTISING
Materials, Minn. Statutes 2024 297A.68
Promotional direct mail, Minn. Statutes 2024 297A.668
Violations, Minn. Statutes 2024 289A.63
Agents
Permits, Minn. Rules 8130.4000
Refunds, claims, Minn. Rules 8130.8100
Aggregate materials deliveries, Minn. Statutes 2024 297A.61
Agricultural activity, Minn. Rules 8130.5500
Agricultural exemptions, Minn. Statutes 2024 297A.69
Agricultural machinery and equipment, Minn. Statutes 2024 297A.68
Agriculture processing facilities, Minn. Statutes 2024 297A.75
Air cooling equipment, Minn. Statutes 2024 297A.68
Air flight equipment, Minn. Rules 8130.6000
Aircraft, see AIRCRAFT, Minn. Statutes 2024 297A.82
Alcoholic beverages, Minn. Rules 7515.0800, 8130.4700
All-terrain vehicles, registration, Minn. Statutes 2024 84.922
Ambulance supplies and vehicles, Minn. Statutes 2024 297A.67
Amended returns, Minn. Rules 8130.8100
Amount, computing, Minn. Statutes 2024 297A.76
Ancillary services, Minn. Statutes 2024 297A.61, 297A.669
Appliances, see APPLIANCES
Applications, direct pay authorizations, Minn. Rules 8130.3400
Aquaculture equipment, Minn. Statutes 2024 297A.61
Artists, Minn. Rules 8130.8800
Assessments, Minn. Rules 8130.7400 to 8130.8100
Additional taxes, Minn. Statutes 2024 289A.38, 289A.60
Agricultural resource projects, Minn. Statutes 2024 41A.06
Jeopardy assessments, Minn. Statutes 2024 270C.36
Procedure for, Minn. Statutes 2024 270C.56
Refund claims, limitations, Minn. Statutes 2024 289A.40
Assignments, direct pay permits, Minn. Rules 8130.3400
Associations, permits, information, Minn. Rules 8130.2500
Athletic equipment, use, Minn. Rules 8130.0900
Athletic facility memberships, Minn. Statutes 2024 297A.61
Auctions, Minn. Rules 8130.5800
Automated sales suppression devices, Minn. Statutes 2024 289A.14, 289A.60, 289A.63
Automatic data processing, Minn. Rules 8130.9700
Baby products, Minn. Statutes 2024 297A.67
Bad debt loss, time limits on claims, Minn. Statutes 2024 289A.40
Bad debts, Minn. Rules 8130.7400
Baseball park, Minn. Statutes 2024 473.757, 473.762
Beverages, see BEVERAGES
Billboards, Minn. Rules 8130.9400
Bingo equipment, churches, Minn. Rules 8130.6200
Biopharmaceutical manufacturing facilities, Minn. Statutes 2024 297A.71
Boarding and lodging houses, Minn. Rules 8130.1000
Boarding care homes, Minn. Statutes 2024 297A.70
Boats and boating, watercraft purchase, collection and proof of payment, Minn. Statutes 2024 86B.401
Border city development zones
Collection, Minn. Statutes 2024 289A.56, 469.1734
Exemptions, Minn. Statutes 2024 469.1732, 469.1735
Tax incentives, disqualification, Minn. Statutes 2024 469.1733
Brokered sales, Minn. Rules 8130.5800
Building materials, Minn. Statutes 2024 297A.61, 297A.71, Minn. Rules 8130.1200
Bulk sales, Minn. Rules 8130.5800
Bundled transactions, Minn. Statutes 2024 297A.61
Burial vaults, Minn. Rules 8130.6300
Burials, equipment for, Minn. Statutes 2024 297A.67
Business education class, Minn. Rules 8130.2700
Business exemptions, Minn. Statutes 2024 297A.68
Business expansions, Minn. Statutes 2024 297A.68
Cable television, service, Minn. Statutes 2024 297A.61
Candy, see CANDY
Exemptions, Minn. Statutes 2024 297A.67, 297A.70
Generally, Minn. Statutes 2024 297A.61
Cannabis products
Indian reservation sales, exemptions, Minn. Statutes 2024 295.81
Sale defined, Minn. Statutes 2024 297A.61
Capital equipment, Minn. Statutes 2024 297A.68
Capital equipment, refunds, claims, Minn. Rules 8130.8100
Carnival rides, Minn. Rules 8130.0900
Carpeting, Minn. Statutes 2024 297A.61
Caskets, Minn. Rules 8130.6300
Cemeteries, Minn. Rules 8130.6300
Certificates, exemption certificates, charities, Minn. Rules 8130.6200
Certified service providers
Bad debt claims, Minn. Statutes 2024 289A.50
Relief from tax liability, Minn. Statutes 2024 297A.665
Uncollectible debt, offsets, Minn. Statutes 2024 297A.81
Charitable organizations, see CHARITABLE ORGANIZATIONS
Cigarettes
Annual price survey, Minn. Statutes 2024 297F.25
Consumer use taxes, Minn. Statutes 2024 297F.25
Exemption certificates, Minn. Statutes 2024 297A.67
Sales taxes, Minn. Statutes 2024 297F.25
Cities, new taxes or increases, Minn. Statutes 2024 477A.016
City development districts, Minn. Statutes 2024 469.127
Claim for refund, Minn. Rules 8130.8100
Claims, refund, Minn. Statutes 2024 289A.38, 289A.40, 297A.75
Cleaning services, Minn. Statutes 2024 297A.61
Clothing, Minn. Statutes 2024 297A.67
Club dues, Minn. Rules 8130.0900
Collection
Accommodations intermediaries, Minn. Statutes 2024 297A.61, 297A.66
Agents regarded as retailers, Minn. Statutes 2024 297A.83
Agricultural resource projects, Minn. Statutes 2024 41A.06
Agriculture processing facilities, Minn. Statutes 2024 297A.71
Aircraft, collection by Transportation Department, Minn. Statutes 2024 297A.82
All-terrain vehicles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2024 297A.825
Border city development zones, Minn. Statutes 2024 289A.56, 469.1734
By retail dealers, Minn. Statutes 2024 297A.66
Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2024 297A.995
Claim for refund, Minn. Rules 8130.8100
Exemption certificates, see same under this topic
Failure to collect, criminal penalties, Minn. Statutes 2024 289A.63
Fraudulent failure to collect, seller's liability, Minn. Statutes 2024 297A.665
Generally, Minn. Statutes 2024 297A.75, 297A.77
Jeopardy collections, Minn. Statutes 2024 270C.36
Local lodging taxes, collection with, Minn. Statutes 2024 469.190
Local sales and use taxes, Minn. Statutes 2024 270C.15, 297A.66, 297A.99
Marketplace providers, Minn. Statutes 2024 297A.66
Monetary penalties, Minn. Statutes 2024 289A.60
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2024 297A.66
Remittance of amounts collected as taxes, Minn. Statutes 2024 289A.31, 297A.77
Returns and records, Minn. Rules 8130.7501
Revenue Department, duties, Minn. Statutes 2024 297A.99
Snowmobiles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2024 297A.825
State contractors, foreign vendors, Minn. Statutes 2024 16C.03
Tax collection agreements, certain recreational vehicles, Minn. Statutes 2024 297A.825
Uncollected taxes, amnesty provisions, Minn. Statutes 2024 297A.665
Uncollectible debt, Minn. Rules 8130.7400
Uncollectible debt, offsets, Minn. Statutes 2024 297A.81
Use taxes, Minn. Statutes 2024 297A.77, 297A.89, Minn. Rules 8130.3900, 8130.4000
Violations, Minn. Statutes 2024 289A.63
Watercraft, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2024 297A.825
Who must collect, Minn. Statutes 2024 297A.66
Colleges and universities, see COLLEGES AND UNIVERSITIES
Commercial artists, Minn. Rules 8130.8800
Common carriers registered as retailers, Minn. Statutes 2024 297A.90
Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2024 297A.91
Computation of tax, Minn. Statutes 2024 297A.76
Computer software, Minn. Statutes 2024 297A.61
Computers, Minn. Statutes 2024 297A.67
Computers, license to use, Minn. Rules 8130.0500
Concessions, government property, Minn. Rules 8130.9300
Conference bridging services, Minn. Statutes 2024 297A.61
Consideration, Minn. Rules 8130.0600
Consignment sales and consignment auctions, Minn. Rules 8130.5800
Consolidated returns, Minn. Rules 8130.2500, 8130.7501
Constitutionally required increases, Minn. Statutes 2024 297A.62
Construction contracts, Minn. Rules 8130.1200
Construction materials
Disabled veterans, homestead, Minn. Rules 8130.6600
Purchased by exempt organizations, Minn. Rules 8130.6200
Construction materials, exemptions, Minn. Statutes 2024 297A.71
Contested cases
Administrative review, exemption, Minn. Statutes 2024 297A.65
Permits, revocation, Minn. Statutes 2024 270C.722
Contractors, see CONTRACTORS
Corporations, see CORPORATIONS
Correctional facilities, Minn. Rules 8130.9300
Counties, Minn. Rules 8130.9300
Counties, new taxes or increases, Minn. Statutes 2024 477A.016
Coupons, Minn. Rules 8130.0600
Court reporter documents, Minn. Statutes 2024 297A.68
Credits
Claim for refund, Minn. Rules 8130.8100
House trailer converted to recreational vehicle, Minn. Rules 8130.9100
Indian tribes, revenue sharing, Minn. Statutes 2024 270C.19
Local sales and use taxes, Minn. Statutes 2024 297A.80, 297A.99
Payments made to another state, Minn. Rules 8130.3500
Return of merchandise, Minn. Rules 8130.1700
Tax credit certificates, border cities, Minn. Statutes 2024 469.1735
Taxes in other states or countries, Minn. Statutes 2024 297A.80
Taxes paid to another state, Minn. Rules 8130.4300
Cross-country ski passes, Minn. Statutes 2024 297A.67
Custom made goods, Minn. Rules 8130.0700
Data processing, Minn. Rules 8130.9700
Deductions
Reporting requirements, Minn. Rules 8130.7501
Uncollectible debts, Minn. Rules 8130.7400
Defenses, jeopardy assessments, Minn. Statutes 2024 270C.36
Definitions
Automated sales suppression devices, Minn. Statutes 2024 289A.14
Generally, Minn. Statutes 2024 297A.61, 297A.66, Minn. Rules 8130.0110
Information returns (taxes), Minn. Statutes 2024 289A.18
Permits, Minn. Statutes 2024 297A.84
Returns and records, Minn. Rules 8130.7501
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2024 297A.995
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2024 469.1733
Notice requirements, Minn. Statutes 2024 270C.725
Permits. effect, Minn. Statutes 2024 297A.84
Delivery of title, Minn. Rules 8130.0200
Derivative organizations, charities, Minn. Rules 8130.6200
Detailed telecommunications billing services, Minn. Statutes 2024 297A.61
Dietary supplements, Minn. Statutes 2024 297A.61
Direct pay certificates, Minn. Statutes 2024 297A.89
Direct pay permits, Minn. Rules 8130.3400
Direct payment of tax, exemption certificate application, Minn. Rules 8130.3100
Disabled veterans
Construction materials for home, Minn. Rules 8130.6600
Motor vehicles, exemptions, Minn. Rules 8130.6400
Refunds, claims, Minn. Rules 8130.8100
Disclosure
Returns, tax administration purposes, Minn. Statutes 2024 270B.12
Sales tax permits, information about, Minn. Statutes 2024 270B.08, 270B.081
Documents, government documents, Minn. Rules 8130.9300
Dollar limitation, refunds, Minn. Rules 8130.8100
Drinks, preparation and serving, Minn. Rules 8130.4700
Drive-it-yourself equipment, Minn. Rules 8130.0400
Drop shipment sales, relief from tax liability, Minn. Statutes 2024 297A.665
Drugs and medicine, Minn. Statutes 2024 297A.67
Dry cleaning services, Minn. Statutes 2024 297A.61
Duluth Heritage Sports Center, Minn. Statutes 2024 297A.70
Economic development authorities, Minn. Statutes 2024 469.101
Educational organizations, exemptions, Minn. Rules 8130.2500, 8130.5700, 8130.6200
Electricity, see ELECTRICITY
Electronic data processing, Minn. Rules 8130.7501
Electronic records, Minn. Rules 8130.7501
Employees, exempt entities, Minn. Rules 8130.5700
Enforcement of law, Minn. Statutes 2024 297A.99
Entertainment, Minn. Rules 8130.0900
Entry fees, Minn. Rules 8130.0900
Equipment
Airlines, Minn. Rules 8130.6000
Business disposing of property, isolated sale, Minn. Rules 8130.5800
Commercial artists and photographers, Minn. Rules 8130.8800
Florists and nurseries, Minn. Rules 8130.8900
Industrial production, Minn. Rules 8130.5500
Leased property used in a trade outside state, Minn. Rules 8130.0400
Publications, exemptions, Minn. Rules 8130.5600
Equipment used to produce services, Minn. Statutes 2024 297A.68
Erroneous tax payment, Minn. Rules 8130.4400
Evasion, Minn. Statutes 2024 289A.63
Exemption certificates
Aircraft, Minn. Statutes 2024 297A.82
Applications to use, conditions requiring, Minn. Rules 8130.3100
Charities, Minn. Rules 8130.6200
Cigarettes, Minn. Statutes 2024 297A.67
Contents, Minn. Statutes 2024 297A.72
Fungible goods, Minn. Rules 8130.3300
Fungible goods, commingling, Minn. Statutes 2024 297A.74
Information about, disclosure, Minn. Statutes 2024 270B.081
Multiple points of use, Minn. Statutes 2024 297A.668
Nonexempt use of purchases obtained with certificate, Minn. Rules 8130.3200
Purchasers, duties, Minn. Statutes 2024 297A.665, 297A.72
Retailers, duties, Minn. Statutes 2024 297A.665
Solar energy systems, Minn. Statutes 2024 297A.67
Temporary use of property, Minn. Rules 8130.3200
Use, Minn. Statutes 2024 289A.60, 297A.73
Exemptions
Advertising, Minn. Rules 8130.9250
Agricultural exemptions, Minn. Statutes 2024 297A.69
Agricultural production, Minn. Rules 8130.5500
Aircraft, Minn. Statutes 2024 297A.82
Amenities included with admission to professional sporting events, Minn. Statutes 2024 297A.68
Biopharmaceutical manufacturing facilities, Minn. Statutes 2024 297A.71
Border city development zones, Minn. Statutes 2024 289A.56, 469.1732, 469.1734, 469.1735
Building materials, Minn. Rules 8130.1200
Building materials and supplies, Minn. Statutes 2024 297A.71
Business exemptions, Minn. Statutes 2024 116J.8738, 297A.68
Business expansions, Minn. Statutes 2024 297A.68
Cannabis products, Indian reservation sales, Minn. Statutes 2024 295.81
Cemeteries, Minn. Rules 8130.6300
Certificates, see Exemption certificates under this topic
Charitable and religious organizations, Minn. Rules 8130.6200
Coin-operated entertainment and amusement devices, Minn. Statutes 2024 297A.68
Construction materials and supplies, Vikings stadium, Minn. Statutes 2024 297A.71, 297A.75
Construction materials purchased by exempt organizations, Minn. Rules 8130.6200
County fairs
Concessions, Minn. Statutes 2024 297A.70
Savings use for maintenance of fairgrounds, Minn. Statutes 2024 38.27
De minimis exemption, Minn. Statutes 2024 297A.63, 297A.67
Destination medical center, construction materials, exemptions, Minn. Statutes 2024 297A.71, 297A.75
Digital goods, Minn. Statutes 2024 297A.67
Disabled veterans, Minn. Rules 8130.6400, 8130.6600
Duluth Heritage Sports Center, Minn. Statutes 2024 297A.70
Firearm storage units, Minn. Statutes 2024 297A.67
Florists and nurseries, Minn. Rules 8130.8900
Food products, Minn. Rules 8130.4700
Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2024 297A.665
General exemptions, Minn. Statutes 2024 297A.67
Government exemptions, Minn. Statutes 2024 297A.70
Governmental units, Minn. Rules 8130.9300
Great Lakes Commission, Minn. Statutes 2024 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2024 62L.13
Herbicides, aquatic plants, Minn. Statutes 2024 297A.67
Hydroelectric generating facility, Minn. Statutes 2024 297A.71
Industrial production, Minn. Rules 8130.5500
Industrial production materials, Minn. Statutes 2024 297A.68
Iron mining industry, Minn. Rules 8130.9600
Job opportunity building zones (JOBZ), Minn. Statutes 2024 297A.68, 469.319
Jukebox music, Minn. Statutes 2024 297A.68
Land clearing contracts, Minn. Statutes 2024 297A.68
Local governments
Capital projects, Minn. Statutes 2024 297A.71
Sales to, Minn. Statutes 2024 297A.98
Local sales and use taxes, Minn. Statutes 2024 297A.99
Logging equipment, Minn. Statutes 2024 297A.69
Medical equipment, Minn. Statutes 2024 297A.67
Minnesota Risk Adjustment Association, Minn. Statutes 2024 62Q.03
Motor vehicles, Minn. Statutes 2024 297B.13
Nonprofit arts organizations, admissions, Minn. Statutes 2024 297A.96
Nonprofit exemptions generally, Minn. Statutes 2024 297A.70
Nonprofit snowmobile clubs, machinery and equipment, Minn. Statutes 2024 297A.70
Nursing and boarding care homes, Minn. Statutes 2024 297A.70
Petroleum products, Minn. Rules 8130.5300
Precious metal bullion, Minn. Statutes 2024 297A.67
Property purchased for lease to state, Minn. Statutes 2024 16A.85
Public safety facilities, construction, remodeling, or improvement, Minn. Statutes 2024 297A.71
Publications, Minn. Rules 8130.5600
Religious orders, Minn. Statutes 2024 297A.70
Sales to exempt entities, Minn. Rules 8130.5700
Season ticket purchasing rights to collegiate events, Minn. Statutes 2024 297A.67
Service cooperatives (SCs), Minn. Statutes 2024 123A.21
Stadium builder's licenses, Minn. Statutes 2024 297A.67
State High School League tickets and admissions, Minn. Statutes 2024 297A.70
State Lottery, Minn. Statutes 2024 297A.65, 297A.70
Steel reprocessors, pollution control equipment, Minn. Statutes 2024 297A.68
Suite licenses, Minn. Statutes 2024 297A.67
Taxable sales to exempt organizations, Minn. Rules 8130.6200
Textbooks, Minn. Rules 8130.6700
Transient merchants, Minn. Statutes 2024 329.11
University of Minnesota football stadium, Minn. Statutes 2024 297A.71
Fabricating property, Minn. Rules 8130.0700
Farm auctions, Minn. Statutes 2024 297A.68, Minn. Rules 8130.5800
Farm machinery, Minn. Statutes 2024 297A.61
Feminine hygiene products, Minn. Statutes 2024 297A.67
Fines and penalties
Collection, use taxes, Minn. Rules 8130.4000
Refunds, claims, Minn. Rules 8130.8100
Reinstated permit holders, Minn. Rules 8130.2700
Fire sprinkler systems, Minn. Statutes 2024 297A.68
Fixtures, see FIXTURES
Flea markets and shows, Minn. Statutes 2024 297A.87
Floor coverings, Minn. Statutes 2024 297A.61
Florists, Minn. Rules 8130.8900
Food, see FOOD
Exemptions, Minn. Statutes 2024 297A.67
Preparation, Minn. Statutes 2024 297A.61
Food preparation equipment, Minn. Statutes 2024 297A.68
Foreign states, see FOREIGN STATES
Fuels, residential heating, exemption, Minn. Statutes 2024 297A.67
Fund-raising sales of food, exemptions, Minn. Statutes 2024 297A.70
Fungible goods, commingling, exemption certificates, Minn. Statutes 2024 297A.74
Fungible goods, exemption certificates, Minn. Rules 8130.3300
Fur clothing, Minn. Statutes 2024 297A.61
Furniture, see FURNITURE
Gambling, see GAMBLING TAXES
Garage sales, Minn. Rules 8130.5800
Gas, see GAS
Glass and glassware, see GLASS AND GLASSWARE
Government exemptions, Minn. Statutes 2024 297A.70
Governmental units, Minn. Rules 8130.9300
Great Lakes Commission, Minn. Statutes 2024 1.21
Gross receipts, Minn. Rules 8130.1800
Health Coverage Reinsurance Association, Minn. Statutes 2024 62L.13
Heat and heating, see HEAT AND HEATING
Homestead, disabled veterans, construction materials, Minn. Rules 8130.6600
Hotels, Minn. Rules 8130.1000
House trailers, Minn. Rules 8130.9100
Hydroelectric generating facility, Minn. Statutes 2024 297A.71
Imports, Minn. Rules 8130.4300
Imposition
Generally, Minn. Rules 8130.0110 to 8130.9910
Use taxes, Minn. Rules 8130.3800
Imposition of tax
Generally, Minn. Statutes 2024 297A.62, 297A.75
Local sales and use taxes, Minn. Statutes 2024 297A.99
Right to impose, Minn. Statutes 2024 1.042
Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2024 297A.665
Status as debt, Minn. Statutes 2024 297A.77
Taxes in other states or countries, Minn. Statutes 2024 297A.80
Use taxes, Minn. Statutes 2024 297A.63
In lieu taxes, State Lottery revenues, Minn. Statutes 2024 297A.65, 297A.94
Increases, constitutionally required, Minn. Statutes 2024 297A.62
Indian reservation sales, cannabis products, Minn. Statutes 2024 295.81
Industrial production, Minn. Rules 8130.5500
Industrial production materials, Minn. Statutes 2024 297A.68
Installations, Minn. Statutes 2024 297A.61
Interest, see INTEREST
Liability, Minn. Statutes 2024 289A.31
Local sales and use taxes, Minn. Statutes 2024 297A.99
Purchasers, Minn. Statutes 2024 289A.55
Refunds, Minn. Statutes 2024 289A.56, 297A.75
Revenues, see same under this topic
Unpaid interest, successor liability of businesses, Minn. Statutes 2024 270C.57
Iron mining industry, exemptions, Minn. Rules 8130.9600
Isolated sales
Generally, Minn. Rules 8130.5800
Surplus government property, Minn. Rules 8130.9300
Jewelry, see JEWELRY
Job opportunity building zones (JOBZ)
Exemptions, Minn. Statutes 2024 297A.68, 469.315
Exemptions, repayment obligation, Minn. Statutes 2024 469.319
Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2024 297B.03
Refunds, Minn. Statutes 2024 297A.75
Joint venture, leases, Minn. Rules 8130.0400
Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2024 297A.91
Jukebox music, Minn. Statutes 2024 297A.68
Jurisdiction, Minn. Statutes 2024 297A.66
Kennels, Minn. Statutes 2024 297A.61
Land clearing contracts, Minn. Statutes 2024 297A.68
Laundry services, Minn. Statutes 2024 297A.61
Lawn services, Minn. Statutes 2024 297A.61
Lawsuits
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2024 297A.91
Recovery of taxes, Minn. Statutes 2024 297A.77
Tax liability, right of contribution, Minn. Statutes 2024 270C.56
Taxes imposed by other states, statutes of limitation, Minn. Statutes 2024 541.01
Venue, Minn. Statutes 2024 289A.63
Leases, see LEASES
Licenses, Minn. Rules 8130.0500
Lights and lighting, see LIGHTS AND LIGHTING
Limitation of actions, Minn. Rules 8130.8100
Limited liability companies, transfers between companies and members, Minn. Rules 8130.5800
Local governments, sales to, Minn. Statutes 2024 297A.70, 297A.98
Local sales and use taxes
Capital projects, local governments, Minn. Statutes 2024 297A.99
Collection, Minn. Statutes 2024 270C.15, 297A.99
Coordination, state tax, Minn. Statutes 2024 297A.95
County transportation sales and use tax, Minn. Statutes 2024 297A.993
Credits, Minn. Statutes 2024 297A.80, 297A.99
Definitions, Minn. Statutes 2024 297A.99
Delinquent taxes, notice, Minn. Statutes 2024 270C.725
Depositing, Minn. Statutes 2024 270C.15
Generally, Minn. Statutes 2024 297A.99
Metropolitan region sales and use tax, Minn. Statutes 2024 297A.9925
Metropolitan transportation sales and use tax, Minn. Statutes 2024 297A.992, 398A.10
Minneapolis, Minn. Statutes 2024 473.592
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2024 297A.66
Rates, Minn. Statutes 2024 297A.95, 297A.99
Revenue Department, Minn. Statutes 2024 270C.14, 297A.99
Rochester, Minn. Statutes 2024 469.45
Seven-county metropolitan area, regional transportation sales tax, Minn. Statutes 2024 297A.9915
Taxpayers, see same under this topic
Lodging, Minn. Statutes 2024 297A.61, Minn. Rules 8130.1000
Logging equipment, Minn. Statutes 2024 297A.61, 297A.69
Machinery and equipment, see MACHINES
Manufactured homes, Minn. Statutes 2024 297A.62, 297A.668, 297A.67
Manufacturing, see MANUFACTURERS
Massages, Minn. Statutes 2024 297A.61
Materials, building materials, Minn. Rules 8130.1200
Meals, see MEALS (REFRESHMENT), Minn. Statutes 2024 297A.67
Medical equipment, Minn. Statutes 2024 297A.67, 297A.68
Memorials, Minn. Rules 8130.6300
Metropolitan transportation sales and use tax, Minn. Statutes 2024 297A.992, 398A.10
Microfilm, generally, Minn. Rules 8130.9700
Minneapolis, local sales and use taxes, Minn. Statutes 2024 473.592
Minnesota Risk Adjustment Association, Minn. Statutes 2024 62Q.03
Mixed packages of food and nonfood products, Minn. Rules 8130.4700
Mobile homes, Minn. Rules 8130.9100
Mobile transportation equipment, Minn. Rules 8130.3500
Modular homes, sourcing of sale, Minn. Statutes 2024 297A.668
Motels, Minn. Rules 8130.1000
Motor carriers, see MOTOR CARRIERS
Motor oils, used, Minn. Statutes 2024 297A.67
Motor vehicle cleaning services, Minn. Statutes 2024 297A.61
Motor vehicle leases, Minn. Statutes 2024 297A.815
Motor vehicle rentals
Definitions, Minn. Statutes 2024 297A.61
Tax and fees, Minn. Statutes 2024 297A.64
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Motor vehicles, see MOTOR VEHICLES
Confiscation and forfeiture, Minn. Statutes 2024 297A.91
Disabled veterans, exemptions, Minn. Statutes 2024 297A.67
Exemptions, Minn. Statutes 2024 297B.13
Service loaners, exemption, Minn. Statutes 2024 297A.67
Tax collection and refund agreements, certain recreational vehicles, Minn. Statutes 2024 297A.825
Multiple locations, permits, Minn. Rules 8130.2500
Multiple points of use, Minn. Statutes 2024 297A.668
Names
Change in names, new permits required, Minn. Rules 8130.2500
Direct pay permits, applications, Minn. Rules 8130.3400
Permits, information, Minn. Rules 8130.2500
Natural gas, Minn. Statutes 2024 297A.68
Nonprofit arts organizations, admissions, Minn. Statutes 2024 297A.96
Nonprofit organizations, Minn. Statutes 2024 297A.70
Nonresidents, see NONRESIDENTS
Nontaxable retail activities, Minn. Rules 8130.2500
Notice
Motor carriers, direct payment, Minn. Rules 8130.3500
Permits, revocation, hearings, Minn. Rules 8130.2700
Nurseries, Minn. Rules 8130.8900
Nursing homes, Minn. Statutes 2024 297A.70
Occasional sales, Minn. Statutes 2024 297A.67
Distributor records, Minn. Rules 8130.0400
Generally, Minn. Rules 8130.5800
Surplus government property, Minn. Rules 8130.9300
Offsets, uncollectible debt, Minn. Statutes 2024 297A.81
Oil, see OIL
Options to buy, leases, Minn. Rules 8130.0400
Outdoor advertising, Minn. Rules 8130.9400
Overpayment, refunds, interest, Minn. Statutes 2024 289A.50
Packages, see PACKAGES
Packing materials, Minn. Statutes 2024 297A.68
Park trailers, Minn. Statutes 2024 297A.63
Parking, Minn. Statutes 2024 297A.61
Payment
Accelerated monthly payments, Minn. Statutes 2024 16A.152, 289A.20
Agricultural resource projects, records, Minn. Statutes 2024 41A.03
Aircraft, Minn. Statutes 2024 297A.82, 360.654
Annual payments, Minn. Statutes 2024 289A.18
Direct payments to Revenue Department, Minn. Statutes 2024 297A.668, 297A.89
Due dates, Minn. Statutes 2024 289A.20
Electronic payments
Exception to, Minn. Statutes 2024 289A.11, 289A.20
Generally, Minn. Statutes 2024 289A.20
Monetary penalties, Minn. Statutes 2024 289A.60
Estimated payments, Minn. Statutes 2024 289A.20
Gambling taxes, payment in lieu of, Minn. Statutes 2024 297E.02
Jeopardy assessments, Minn. Statutes 2024 270C.36
June accelerated payment, Minn. Statutes 2024 16A.152, 289A.20
Nonresident contractors, cash surety or bond, Minn. Statutes 2024 290.9705
Proof of payment, watercraft purchaser, Minn. Statutes 2024 86B.401
Quarterly payments, Minn. Statutes 2024 289A.18
Unpaid taxes, Minn. Statutes 2024 270C.57, 297A.665
Use taxes, direct payment requirements, Minn. Statutes 2024 297A.89
Violations and penalties, see same under this topic
Payments
Direct pay permits, Minn. Rules 8130.3400
Electronic funds transfer, Minn. Rules 8130.2700
Failure to file, Minn. Rules 8130.2700
Refund claims, Minn. Rules 8130.8100
Reports, Minn. Rules 8130.3400
State surplus property, Minn. Rules 1255.0300, 1255.0400
Uncollectible debt deduction, Minn. Rules 8130.7400
Use tax, liability for payment, Minn. Rules 8130.3900
Penalties
Failure to maintain records, Minn. Rules 8130.7501
Manufacturers representatives, Minn. Rules 8130.4000
Refunds, Minn. Rules 8130.8100
Reinstated permit holders, Minn. Rules 8130.2700
Penalties (monetary)
Generally, Minn. Statutes 2024 289A.60
Liability, Minn. Statutes 2024 289A.31
Local sales and use taxes, Minn. Statutes 2024 297A.99
Revenues, see same under this topic
Unpaid penalties, successor liability of businesses, Minn. Statutes 2024 270C.57
Permits
Applications, Minn. Statutes 2024 297A.83
Assignability, Minn. Statutes 2024 297A.84
Cancellation, Minn. Statutes 2024 270B.08, 270C.722, 297A.83, 297A.84, 297A.85
Changes, ownership and names, procedures, Minn. Rules 8130.2500
Contested cases, Minn. Statutes 2024 270C.722
Denial
Delinquent taxes, Minn. Statutes 2024 297A.84
Effect, Minn. Statutes 2024 297A.83
Direct pay permits, Minn. Rules 8130.3400
Direct pay permits, information about, disclosure, Minn. Statutes 2024 270B.081
Duration, Minn. Statutes 2024 297A.84
Electronic notification, Minn. Statutes 2024 270C.085
Engaging in business after revocation, Minn. Statutes 2024 289A.60, 289A.63
Fees, Minn. Rules 8130.2500
Information required, Minn. Rules 8130.2500
Issuance, disclosure, Minn. Statutes 2024 270B.08
Manufacturers representatives, Minn. Rules 8130.4000
New permits, issuance after cancellation or revocation, Minn. Statutes 2024 270C.722
Nonconforming permits, Minn. Statutes 2024 297A.84
Out-of-state retailers, Minn. Statutes 2024 297A.83
Reinstatement, Minn. Statutes 2024 270C.722, 297A.84
Reinstatement, conditions for, Minn. Rules 8130.2700
Requirements, Minn. Statutes 2024 297A.87
Sales without permit, Minn. Statutes 2024 289A.63
Security, Minn. Statutes 2024 270C.722, 297A.84
Suspension or revocation
Cigarette distributors or subjobbers, Minn. Statutes 2024 297F.04, 297F.185
Data classification, Minn. Statutes 2024 270B.08
Delinquent taxes, Minn. Statutes 2024 297A.84
Disclosure, Minn. Statutes 2024 270B.08
Engaging in business after, Minn. Statutes 2024 289A.60, 289A.63
Gambling licenses, Minn. Statutes 2024 349.155
Generally, Minn. Statutes 2024 270C.722
Tobacco products distributors or subjobbers, Minn. Statutes 2024 297F.04, 297F.185
Validity, Minn. Statutes 2024 297A.84
Voluntary applications, Minn. Statutes 2024 297A.83
Pest control services, Minn. Statutes 2024 297A.61
Pet boarding services, Minn. Rules 8130.8700
Pet grooming services, Minn. Statutes 2024 297A.61, Minn. Rules 8130.8700
Petroleum products, Minn. Statutes 2024 297A.68, Minn. Rules 8130.5300
Photographers, Minn. Rules 8130.8800
Photorecording services, Minn. Rules 8130.9700
Pipelines, distribution and transmission through, Minn. Statutes 2024 297A.68
Plants (vegetation), Minn. Statutes 2024 297A.61
Political subdivisions
Building materials, exemptions, Minn. Rules 8130.1200
Generally, Minn. Rules 8130.9300
Precious metal bullion, Minn. Statutes 2024 297A.67
Prepaid wireless calling services, Minn. Statutes 2024 297A.669, 403.161
Prepared food, eating utensils, food sold with, Minn. Rules 8130.4705
Presumptions
Exemption certificates, see same under this topic
Gross receipts, subject to tax, Minn. Statutes 2024 297A.665
Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2024 297A.99
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2024 297A.66
Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2024 297A.665
Prices, computation, deductions, Minn. Rules 8130.1700
Printing, Minn. Rules 8130.0700
Privileges, Minn. Rules 8130.0500
Prizes, Minn. Statutes 2024 297A.68
Processing, Minn. Rules 8130.0700
Producing property, Minn. Rules 8130.0700
Property furnished by consumer, Minn. Rules 8130.0700
Property in transit, Minn. Statutes 2024 297A.68
Property purchased for lease to state, Minn. Statutes 2024 16A.85
Public utilities, Minn. Rules 8130.1100
Publications, Minn. Statutes 2024 297A.68
Publications, exemptions, Minn. Rules 8130.5600
Qualifications, direct pay permit, Minn. Rules 8130.3400
Qualified data centers, Minn. Statutes 2024 297A.68
Rates, Minn. Rules 8130.2300
Combined rates, Minn. Statutes 2024 297A.62
Coordination, state and local rates, Minn. Statutes 2024 297A.95
Generally, Minn. Statutes 2024 297A.62
Local sales and use taxes, Minn. Statutes 2024 297A.95, 297A.99
Taxes in other states or countries, Minn. Statutes 2024 297A.80
Transitional period for services, Minn. Statutes 2024 297A.62, 297A.63
Real property, Minn. Statutes 2024 297A.61
Rebates, Minn. Statutes 2024 16A.46, 142A.14, 256.028, 270C.347
Receipts (documents), use taxes, Minn. Statutes 2024 297A.77, 297A.78
Records
Generally, Minn. Rules 8130.7501
Sales subject to use taxes, Minn. Rules 8130.3900
Recreational areas, Minn. Rules 8130.0900
Redemption, trading stamps, Minn. Rules 8130.0600
Refund claims
Applications, Minn. Statutes 2024 297A.75
Capital equipment refund claims, Minn. Statutes 2024 289A.40
Filing, statutes of limitations, Minn. Statutes 2024 289A.40
Purchaser filed refund claims, Minn. Statutes 2024 289A.38, 289A.40
Refunds
Agriculture processing facilities, Minn. Statutes 2024 297A.71, 297A.75
All-terrain vehicles, tax refund agreements, Minn. Statutes 2024 297A.825
Banned toys returned to retail dealers, Minn. Rules 2630.1200
Border city development zones, Minn. Statutes 2024 289A.56, 469.1734
Capital equipment, Minn. Statutes 2024 289A.40, 289A.56
Claim for refund, Minn. Rules 8130.8100
Claims, Minn. Statutes 2024 289A.40, 297A.75
Common carriers, Minn. Statutes 2024 289A.56
Data centers, Minn. Statutes 2024 297A.75
Deductions allowed in computing sales price, Minn. Rules 8130.1700
Denial, administrative review, Minn. Statutes 2024 289A.50
Erroneous collections, Minn. Statutes 2024 289A.50
Form prepared by Revenue Department, Minn. Statutes 2024 289A.50
Generally, Minn. Statutes 2024 297A.75
Indian tribes, tax refund agreements, Minn. Statutes 2024 270C.19
Interest, Minn. Statutes 2024 289A.50, 289A.56, 297A.75
Job opportunity building zones, Minn. Statutes 2024 297A.75
Limitations, Minn. Statutes 2024 289A.40
Local sales and use taxes, Minn. Statutes 2024 297A.99
Properties destroyed by fire, Minn. Statutes 2024 297A.75
Remittance of amounts collected as taxes, Minn. Statutes 2024 289A.31
Return of property, Minn. Rules 8130.1700
Snowmobiles, tax refund agreements, Minn. Statutes 2024 297A.825
To purchasers, Minn. Statutes 2024 289A.38, 289A.40, 289A.50, 289A.56
To vendors, Minn. Statutes 2024 289A.50
Watercraft, tax refund agreements, Minn. Statutes 2024 297A.825
Regional transportation sales tax, seven-county metropolitan area, Minn. Statutes 2024 297A.9915
Reinstatement, revoked permits, Minn. Rules 8130.2700
Religious orders, Minn. Statutes 2024 297A.70
Religious organizations, exemptions, Minn. Rules 8130.2500, 8130.5700, 8130.6200
Repairs, Minn. Rules 8130.0700
Reports
Direct pay permits, Minn. Rules 8130.3400
Method of reporting, Minn. Rules 8130.1800
Statistical reports, Minn. Rules 8130.5600
Reports about
Gross receipts reporting, cash or accrual basis, Minn. Statutes 2024 297A.79
Revenues, government revenues, Minn. Statutes 2024 297A.991
Tax incidence biennial reports, Minn. Statutes 2024 270C.13
Repossessions
Bad debt deduction, Minn. Rules 8130.7400
Credit for return of property, Minn. Rules 8130.1700
Resale exemption certificates, Minn. Rules 8130.1200
Reserve for bad debts, deductions, Minn. Rules 8130.7400
Residential heating fuels, Minn. Rules 8130.1100
Resold admission tickets, Minn. Statutes 2024 297A.68
Retail sales, Minn. Statutes 2024 297A.61, 297A.77
Retailer
Defined, Minn. Rules 8130.1900
Permits, obtaining, Minn. Rules 8130.2500
Returns
Amended returns, Minn. Statutes 2024 469.319
Claims for refund, Minn. Rules 8130.8100
Consolidated return, Minn. Rules 8130.2500
Consolidated returns, Minn. Statutes 2024 289A.11, 289A.60
Consumers use tax returns, Minn. Rules 8130.3200
Disclosure, tax administration purposes, Minn. Statutes 2024 270B.12
Dollar amounts, rounding off, Minn. Statutes 2024 289A.11
Duty to file, Minn. Rules 8130.7900
Failure to file, Minn. Statutes 2024 289A.60, 289A.63, 297A.85
Failure to report local sales taxes, monetary penalties, Minn. Statutes 2024 289A.60
False or fraudulent returns, Minn. Statutes 2024 289A.63
Filing, Minn. Statutes 2024 289A.11, 289A.18, 289A.19, Minn. Rules 8130.7501
Frivolous returns, monetary penalties, Minn. Statutes 2024 289A.60
Inspection, tax administration purposes, Minn. Statutes 2024 270B.12
Reinstated permit holders, preparation, Minn. Rules 8130.2700
Remittance of amounts collected as taxes, Minn. Statutes 2024 289A.31
Retail dealers, record keeping requirements, Minn. Statutes 2024 297A.77
Rulemaking, Minn. Statutes 2024 289A.11
Uncollectible debt deduction, Minn. Rules 8130.7400
Revenue targets, Minn. Statutes 2024 16A.102
Revenues
Depositing, Minn. Statutes 2024 41A.06, 297A.94
Government revenues, Minn. Statutes 2024 297A.991
Indian tribes, revenue-sharing agreements, Minn. Statutes 2024 270C.19
Local sales and use taxes, collection and distribution, Minn. Statutes 2024 297A.99
Reports about, Minn. Statutes 2024 297A.991
Sales not in regular course of business, Minn. Rules 8130.5800
Sales tax account numbers
Exemption certificates, Minn. Statutes 2024 297A.72
State contracts with foreign vendors, Minn. Statutes 2024 16C.03
Salespersons, Minn. Rules 8130.4000
Schedules and tables, state and local rates, coordination, Minn. Statutes 2024 297A.95
Schools and school districts, see SCHOOL DISTRICTS
Scope of rules, Minn. Rules 8130.0110
Security services, Minn. Statutes 2024 297A.61
Sellers, defined, Minn. Rules 8130.1900
Senior citizens organizations, fund-raising, Minn. Statutes 2024 297A.70
Service cooperatives (SCs), Minn. Statutes 2024 123A.21
Services, machinery and equipment used to provide, Minn. Statutes 2024 297A.68
Sewing materials, Minn. Statutes 2024 297A.67
Ships or vessels, Minn. Statutes 2024 297A.68
Sign painters, Minn. Rules 8130.9400
Signatures, see SIGNATURES
Signs, advertising signs, Minn. Rules 8130.9400
Ski areas, machinery and equipment for, Minn. Statutes 2024 297A.68
Snowmobiles, purchase and registration, Minn. Statutes 2024 84.82
Soft drinks
Exemptions, Minn. Statutes 2024 297A.67, 297A.70
Generally, Minn. Statutes 2024 297A.61
Solar energy products, Minn. Statutes 2024 297A.67
Solid waste management taxes, Minn. Statutes 2024 297H.10
Sourcing of sale
Generally, Minn. Statutes 2024 297A.668
Telecommunication sourcing, Minn. Statutes 2024 297A.669
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2024 297A.995
Space heating, see SPACE HEATING
Special tooling, Minn. Statutes 2024 297A.68, Minn. Rules 8130.5550
Sports, admissions
Amusement devices, Minn. Rules 8130.0900
Direct pay permits, Minn. Rules 8130.3400
Sports club memberships, Minn. Statutes 2024 297A.61
Stadium builder's licenses, Minn. Statutes 2024 297A.67
State
Building materials, exemptions, Minn. Rules 8130.1200
Generally, Minn. Rules 8130.9300
State High School League tickets and admissions, Minn. Statutes 2024 297A.70
State Lottery revenues, Minn. Statutes 2024 297A.65, 297A.94
State property
Property purchased for lease to state, exemption, Minn. Statutes 2024 16A.85
Transfers between agencies, exemptions, Minn. Statutes 2024 15.039
Statutes of limitations
Additional taxes, assessments, Minn. Statutes 2024 289A.38
Taxes imposed by other states, lawsuits, Minn. Statutes 2024 541.01
Violations, generally, Minn. Statutes 2024 289A.63
Steam and liquid heating and cooling systems, see STEAM AND LIQUID HEATING AND COOLING SYSTEMS
Steel reprocessors, pollution control equipment, Minn. Statutes 2024 297A.68
Storage, Minn. Rules 8130.3900
Streamlined sales tax agreement
Generally, Minn. Statutes 2024 297A.995
Uncollectible debt, allocation among member states, Minn. Statutes 2024 297A.81
Withdrawal from agreement, effect, Minn. Statutes 2024 297A.66
Student organizations, fund-raising, Minn. Statutes 2024 297A.70
Suite licenses, places of amusement or athletic events, Minn. Statutes 2024 297A.67
Super Bowl admissions, Minn. Statutes 2024 297A.68
Supplemental nutrition assistance program, purchases with, Minn. Statutes 2024 297A.67
Supplies, building supplies, Minn. Rules 8130.1200
Taconite mining, equipment exemptions, Minn. Rules 8130.9600
Taconite production equipment, Minn. Statutes 2024 297A.68
Tax identification numbers, Minn. Rules 8130.2500
Tax liability
Claims for refunds, Minn. Statutes 2024 270C.56
Failure to report, permits, cancellation, Minn. Statutes 2024 297A.85
Interest, Minn. Statutes 2024 289A.31
Lawsuits, right of contribution, Minn. Statutes 2024 270C.56
Personal liability, Minn. Statutes 2024 270C.56
Purchasers, Minn. Statutes 2024 289A.31, 297A.995
Retailers or sellers, Minn. Statutes 2024 289A.31, 297A.665
Use taxes, Minn. Statutes 2024 289A.31, 297A.78
Who is liable, Minn. Statutes 2024 289A.31
Tax liens, successor businesses, duties, Minn. Statutes 2024 270C.57
Tax notices
Delinquent taxes, Minn. Statutes 2024 270C.725
Local sales and use taxes, Minn. Statutes 2024 297A.99
Tax tables, state and local rates, coordination, Minn. Statutes 2024 297A.95
Taxable sales, generally, Minn. Statutes 2024 297A.61
Taxable sales, to exempt organizations, Minn. Rules 8130.6200
Taxable services, generally, Minn. Statutes 2024 297A.61
Taxpayers
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2024 289A.60
Notice received, Minn. Statutes 2024 270C.725
Receipts, extinguishment of liability, Minn. Statutes 2024 297A.78
Reports given, gross receipts from sales, Minn. Statutes 2024 297A.79
Sales to, delinquent taxes, Minn. Statutes 2024 270C.725
Security, Minn. Statutes 2024 297A.84, 297A.92
Service of process on, Minn. Statutes 2024 297A.92
Sureties, Minn. Statutes 2024 297A.92
Uncollectible debt, offsets, Minn. Statutes 2024 297A.81
Telecommunications, machinery and equipment, Minn. Statutes 2024 297A.68
Telecommunications services, Minn. Rules 8130.6200
Definitions, Minn. Statutes 2024 297A.61
Sourcing of sale, Minn. Statutes 2024 297A.669
Telephone utilities, see TELEPHONE COMPANIES
Television commercials, Minn. Statutes 2024 297A.68
Television, pay television machinery and equipment, Minn. Statutes 2024 297A.68
Tenancy at will, Minn. Rules 8130.1000
Textbooks, Minn. Rules 8130.6700
Ticket resellers, Minn. Statutes 2024 297A.68
Time of sale, collection of use tax, Minn. Rules 8130.4000
Title to property, Minn. Rules 8130.0200
Tools, see TOOLS
Tourist courts, Minn. Rules 8130.1000
Towns, Minn. Rules 8130.9300
New taxes or increases, Minn. Statutes 2024 477A.016
Sales to, Minn. Statutes 2024 297A.70
Townships, Minn. Rules 8130.9300
Trade-ins, Minn. Rules 8130.1500
Trades or businesses, property used in, Minn. Rules 8130.5800
Trading stamps, Minn. Rules 8130.0600
Trailer camps, Minn. Rules 8130.1000
Transfer of title, Minn. Rules 8130.0200
Transient merchants, Minn. Statutes 2024 329.11
Trees and shrubs
Removal, Minn. Statutes 2024 297A.68 to 297A.70
Taxability, Minn. Statutes 2024 297A.61
Uncollectible debt reduction, Minn. Rules 8130.7400
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2024 297A.995
University of Minnesota football stadium, Minn. Statutes 2024 297A.71
Urns for cremains, Minn. Rules 8130.6300
Use taxes
Calculation, Minn. Rules 8130.4400
Cannabis gross receipts taxes, Minn. Statutes 2024 295.81
Cigarettes, consumer use taxes, Minn. Statutes 2024 297F.25
Collection, Minn. Statutes 2024 297A.77, 297A.825, 297A.89, Minn. Rules 8130.4000
Credits, Minn. Rules 8130.4400
Defined, Minn. Rules 8130.3800
Direct pay taxes deemed use taxes, Minn. Statutes 2024 297A.90
Exemption certificates, Minn. Statutes 2024 297A.665
Imposition of tax, Minn. Statutes 2024 297A.63
Liability, Minn. Statutes 2024 297A.78, Minn. Rules 8130.3900
Liquor use or storage, Minn. Statutes 2024 295.75
Local sales and use taxes, Minn. Statutes 2024 297A.99
Municipal solid waste management services, Minn. Statutes 2024 297H.115
Property brought into Minnesota, Minn. Rules 8130.4300
Refunds, Minn. Statutes 2024 297A.825
Rounding up or down, Minn. Statutes 2024 297A.76
Utilities, Minn. Statutes 2024 297A.61
Vacation tours, Minn. Rules 8130.0900
Vending machines
Amusement devices, Minn. Rules 8130.0900
Permits, Minn. Rules 8130.2500
Vending machines, food sold in, Minn. Statutes 2024 297A.61
Vertical services, Minn. Statutes 2024 297A.61
Veterans, disabled veterans
Construction materials for home, Minn. Rules 8130.6600
Motor vehicles, exemptions, Minn. Rules 8130.6400
Refunds, claims, Minn. Rules 8130.8100
Veterinarians, Minn. Rules 8130.8700
Villages, Minn. Rules 8130.9300
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Collection violations, Minn. Statutes 2024 289A.63
Criminal penalties, Minn. Statutes 2024 289A.63
Monetary penalties, Minn. Statutes 2024 289A.60
Payment violations
Criminal penalties, Minn. Statutes 2024 289A.63
Electronic payments, monetary penalties, Minn. Statutes 2024 289A.60
Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2024 168.27
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2024 297A.91
Permits, see same under this topic
Voice mail services, Minn. Statutes 2024 297A.61
Waste management containers and compactors, Minn. Statutes 2024 297A.68
Waste processing equipment, Minn. Statutes 2024 297A.68
Water softeners, Minn. Rules 8130.9000
Water supply, Minn. Rules 8130.1100
Water utility services, Minn. Statutes 2024 297A.67
Wind energy conversion systems, Minn. Statutes 2024 297A.68