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Minnesota Statutes and Minnesota Rules Index (topics)

SALES AND USE TAXES

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

Offsets, MinnesotaCare premiums, Minn. Statutes 2024 256L.15

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

Tea, Minn. Rules 8130.4700

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