SALES AND USE TAXES

Admission tickets, resold tickets, Minn. Laws 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7

Advertising and promotional direct mail, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 48

Advertising and promotional direct mail, Minn. Laws 2011 c 112 art 4 s 4

Baseball stadium, local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 3

Building materials, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 50

Clearwater (city), local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 8

Cloquet (city), local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 10

Collection, exemption certificates, Minn. Laws 2011 c 112 art 8 s 3

Computers and information systems, data centers, Minn. Laws 2011 1Sp c 7 art 3 s 7, 13-15

Concrete block delivery, Minn. Laws 2011 c 112 art 8 s 1

Construction materials, low-income housing, Minn. Laws 2011 c 112 art 8 s 2

Data centers, Minn. Laws 2011 1Sp c 7 art 3 s 7, 13-15

Direct mail, Minn. Laws 2011 c 112 art 4 s 4, 5

Emergency vehicles, leases, exemption

Generally, Minn. Laws 2011 1Sp c 7 art 3 s 12

Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7

Exemptions

Construction materials and supplies, Vikings stadium, Minn. Laws 2012 c 299 art 1 s 6, 2012 c 299 art 5 s 2-5

International economic development zone, repeal, Minn. Laws 2012 c 294 art 2 s 18

Exemptions

Admission tickets, resold tickets, Minn. Laws 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7

Emergency vehicles, leases

Generally, Minn. Laws 2011 1Sp c 7 art 3 s 12

Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7

Water purchases for firefighting, Minn. Laws 2011 1Sp c 7 art 10 s 7

Fergus Falls (city), Minn. Laws 2011 1Sp c 7 art 4 s 11

Florist sales, sourcing of sale, Minn. Laws 2011 1Sp c 7 art 3 s 5

Hermantown (city), Minn. Laws 2011 1Sp c 7 art 4 s 4

Hutchinson (city), Minn. Laws 2011 1Sp c 7 art 4 s 12

Lanesboro (city), Minn. Laws 2011 1Sp c 7 art 4 s 13

Local governments, sales to, Minn. Laws 2011 1Sp c 7 art 3 s 9-11, 2011 1Sp c 7 art 10 s 7

Local sales taxes

Baseball stadium, Minn. Laws 2011 1Sp c 7 art 4 s 3

Clearwater (city), Minn. Laws 2011 1Sp c 7 art 4 s 8

Cloquet (city), Minn. Laws 2011 1Sp c 7 art 4 s 10

Elections, timing, Minn. Laws 2011 1Sp c 7 art 4 s 2

Fergus Falls (city), Minn. Laws 2011 1Sp c 7 art 4 s 11

Hutchinson (city), Minn. Laws 2011 1Sp c 7 art 4 s 12

Lanesboro (city), Minn. Laws 2011 1Sp c 7 art 4 s 13

Marshall (city), Minn. Laws 2011 1Sp c 7 art 4 s 9, 14

Medford (city), Minn. Laws 2011 1Sp c 7 art 4 s 15

Referendum political advertising, Minn. Laws 2011 1Sp c 7 art 4 s 1

Rochester (city), Minn. Laws 2011 1Sp c 7 art 4 s 5-7

Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6

Lodging

Accommodations intermediary services, Minn. Laws 2011 1Sp c 7 art 3 s 1-4

Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6

Marshall (city), Minn. Laws 2011 1Sp c 7 art 4 s 9, 14

Medford (city), Minn. Laws 2011 1Sp c 7 art 4 s 15

Metropolitan transportation area sales tax, Minn. Laws 2011 1Sp c 3 art 2 s 1

Minerals processing equipment, exemption

Generally, Minn. Laws 2011 1Sp c 7 art 3 s 6

Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7

Motor vehicles, see MOTOR VEHICLE SALES TAXES

Ores, metals, and minerals production, Minn. Laws 2011 1Sp c 7 art 3 s 6

Payment, accelerated payments, Minn. Laws 2011 c 112 art 4 s 1

Rates, changes, transitional periods, Minn. Laws 2011 c 112 art 4 s 2, 3

Rochester (city), Minn. Laws 2011 1Sp c 7 art 4 s 5-7

Saint Paul (city) lodging, Minn. Laws 2011 c 112 art 4 s 6

Sales to governments, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 49

Services, concrete block delivery, Minn. Laws 2011 c 112 art 8 s 1

Towns, sales to, exemption

Generally, Minn. Laws 2011 1Sp c 7 art 3 s 10, 11

Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7

Use taxes, collection, exemption certificates, Minn. Laws 2011 c 112 art 8 s 3

Water purchases for firefighting

Generally, Minn. Laws 2011 1Sp c 7 art 3 s 11

Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7