Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2014 to 2021 Index (topics)
SALES AND USE TAXES
Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5
Admissions, Minn. Laws 2017 1Sp c 1 art 3 s 5, 26
Aircraft, statements of tax paid, repeal, Minn. Laws 2014 c 308 art 11 s 8
Albert Lea (city), Minn. Laws 2017 1Sp c 1 art 5 s 13
Albert Lea, Minn. Laws 2014 c 308 art 3 s 23, 36
All-terrain vehicles, registration, Minn. Laws 2017 1Sp c 1 art 21 s 2
Animal shelters, Minn. Laws 2014 c 308 art 3 s 38
Assessments, additional taxes, Minn. Laws 2017 1Sp c 1 art 14 s 2
Automated sales suppression devices, Minn. Laws 2017 1Sp c 1 art 12 s 1-3
Baxter, Minn. Laws 2014 c 308 art 3 s 24-26
Biopharmaceutical manufacturing facilities, construction, Minn. Laws 2014 c 308 art 3 s 33
Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Laws 2017 c 94 art 7 s 57
Boats and boating, proof of payment, watercraft purchaser's certificate, Minn. Laws 2017 1Sp c 1 art 21 s 3
Border city development zones, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 188, 190
Brainerd, Minn. Laws 2014 c 308 art 3 s 27-29
Capital equipment, Minn. Laws 2017 1Sp c 1 art 3 s 20
Capital equipment, Minn. Laws 2014 c 150 art 2 s 2, 4
Clay County, Minn. Laws 2017 1Sp c 1 art 5 s 26
Coin-operated entertainment and amusement devices, Minn. Laws 2014 c 308 art 3 s 8
Collection, marketplace providers, Minn. Laws 2021 1Sp c 14 art 14 s 3
Collection, tax collection agreements, certain recreational vehicles, Minn. Laws 2017 1Sp c 1 art 21 s 7
Marketplace providers, Minn. Laws 2019 1Sp c 6 art 3 s 5, 6, 19
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Laws 2019 1Sp c 6 art 3 s 4, 5
Records, Minn. Laws 2019 1Sp c 6 art 14 s 5
Commercial and industrial equipment, repair and maintenance, Minn. Laws 2014 c 150 art 2 s 1
Construction materials, exemptions, Minn. Laws 2021 1Sp c 14 art 4 s 2, 6-15
Construction materials, exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 30-32
Data centers, refurbished, Minn. Laws 2014 c 308 art 3 s 9, 32
Definitions, Minn. Laws 2019 1Sp c 6 art 3 s 4
Generally, Minn. Laws 2017 1Sp c 1 art 3 s 9, 11, 43, 44
Sales suppression provisions, Minn. Laws 2017 1Sp c 1 art 12 s 1
Digital audio and audiovisual works, presentations, Minn. Laws 2014 c 308 art 3 s 6, 7
Drugs and medicine, Minn. Laws 2014 c 308 art 3 s 30
Due date, Minn. Laws 2014 c 308 art 3 s 4
Food and beverage taxes, Minn. Laws 2017 1Sp c 1 art 5 s 1
Lodging taxes, Minn. Laws 2017 1Sp c 1 art 5 s 2
Food and beverage taxes, Minn. Laws 2014 c 308 art 3 s 21
Lodging taxes, Minn. Laws 2014 c 308 art 3 s 22
Durable medical equipment, Minn. Laws 2014 c 308 art 3 s 30, 31
East Grand Forks (city), Minn. Laws 2017 1Sp c 1 art 5 s 18
Electronic and precision equipment, repair and maintenance, Minn. Laws 2014 c 150 art 2 s 1
Electronic notifications of changes in law, Minn. Laws 2014 c 308 art 9 s 18
Evasion, Minn. Laws 2017 1Sp c 1 art 12 s 3
Exemptions, building materials and supplies, revisor's correction, Minn. Laws 2018 c 182 art 1 s 84
Exemptions, sales to government, Minn. Laws 2014 c 308 art 3 s 11
Nonprofit exemptions generally, Minn. Laws 2021 1Sp c 14 art 4 s 5
Public safety facilities, construction, remodeling, or improvement, Minn. Laws 2021 1Sp c 14 art 4 s 7-10, 13-15
Season ticket purchasing rights to collegiate events, Minn. Laws 2021 1Sp c 14 art 4 s 4
Biopharmaceutical manufacturing facilities, Minn. Laws 2019 1Sp c 6 art 14 s 4
Building materials and supplies, Minn. Laws 2019 1Sp c 6 art 3 s 11-14
Business exemptions, Minn. Laws 2019 1Sp c 6 art 1 s 67
Business expansions, Minn. Laws 2019 1Sp c 6 art 14 s 3
County agricultural societies, Minn. Laws 2019 1Sp c 6 art 3 s 10
Invasive species management, Minn. Laws 2019 1Sp c 6 art 3 s 7
Nonprofit exemptions generally, Minn. Laws 2019 1Sp c 6 art 3 s 8, 9
Aircraft, Minn. Laws 2017 1Sp c 1 art 14 s 9
Building materials and supplies, Minn. Laws 2017 1Sp c 1 art 3 s 30-32, 40
Business exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 3
Ice arena, Plymouth, Minn. Laws 2017 1Sp c 1 art 3 s 30
Jukebox music, Minn. Laws 2017 1Sp c 1 art 3 s 24
Nonprofit exemptions generally, Minn. Laws 2017 1Sp c 1 art 3 s 25, 27-29
Precious metal bullion, Minn. Laws 2017 1Sp c 1 art 3 s 17
Soccer stadium, Minn. Laws 2017 1Sp c 1 art 3 s 30
Stadium builder's licenses, Minn. Laws 2017 1Sp c 1 art 3 s 19
Suite licenses, places of amusement or athletic events, Minn. Laws 2017 1Sp c 1 art 3 s 18
Capital equipment, effective date correction, Minn. Laws 2015 c 21 art 1 s 107
Materials used in industrial production, revisor's correction, Minn. Laws 2015 c 21 art 1 s 64
Fairmont (city), Minn. Laws 2017 1Sp c 1 art 5 s 19
Farm machinery, Minn. Laws 2017 1Sp c 1 art 3 s 6
Fergus Falls (city), Minn. Laws 2017 1Sp c 1 art 5 s 20
Florists, telegraph orders, repeal, Minn. Laws 2014 c 308 art 11 s 8
Fund-raising events, nonprofit organizations, Minn. Laws 2014 c 308 art 3 s 12, 13
Fund-raising sales of food, exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 28
Garrison, Kathio, West Mille Lacs Lake Sanitary District, Minn. Laws 2017 1Sp c 1 art 5 s 27
Greater Minnesota business expansions, Minn. Laws 2014 c 308 art 3 s 1-3, 10
Hermantown (city), Minn. Laws 2017 1Sp c 1 art 5 s 6, 7
Instrumentalities of the state, sales to, Minn. Laws 2014 c 308 art 3 s 37
Internal Revenue Code update, Minn. Laws 2014 c 308 art 4 s 9
Jukebox music, Minn. Laws 2017 1Sp c 1 art 3 s 24
Library construction materials, donated, Minn. Laws 2014 c 308 art 3 s 35
Local governments, sales to, Minn. Laws 2015 1Sp c 3 art 6 s 7
Local sales and use taxes, out-of-state retailers not maintaining place of business in Minnesota, Minn. Laws 2017 1Sp c 1 art 3 s 9-12, 43, 44
Capital projects, local governments, Minn. Laws 2021 1Sp c 14 art 8 s 1
Carlton County, Minn. Laws 2021 1Sp c 14 art 8 s 3
Cloquet (city), Minn. Laws 2021 1Sp c 14 art 8 s 4
Edina (city), Minn. Laws 2021 1Sp c 14 art 8 s 5
Fergus Falls (city), Minn. Laws 2021 1Sp c 14 art 8 s 6
Grand Rapids (city), Minn. Laws 2021 1Sp c 14 art 8 s 7
Greater Minnesota transportation sales and use tax, Minn. Laws 2021 1Sp c 14 art 10 s 1
Hermantown (city), Minn. Laws 2021 1Sp c 14 art 8 s 8
Itasca County, Minn. Laws 2021 1Sp c 14 art 8 s 9
Litchfield (city), Minn. Laws 2021 1Sp c 14 art 8 s 10
Little Falls (city), Minn. Laws 2021 1Sp c 14 art 8 s 11
Maple Grove (city), Minn. Laws 2021 1Sp c 14 art 8 s 12
Mille Lacs County, Minn. Laws 2021 1Sp c 14 art 8 s 13
Moorhead (city), Minn. Laws 2021 1Sp c 14 art 8 s 14
Oakdale (city), Minn. Laws 2021 1Sp c 14 art 8 s 15
Saint Cloud (city), Minn. Laws 2021 1Sp c 14 art 8 s 16
Saint Peter (city), Minn. Laws 2021 1Sp c 14 art 8 s 17
Sartell (city), Minn. Laws 2021 1Sp c 14 art 8 s 2
Staples (city), Minn. Laws 2021 1Sp c 14 art 8 s 18
Wadena (city), Minn. Laws 2021 1Sp c 14 art 8 s 19
Waite Park (city), Minn. Laws 2021 1Sp c 14 art 8 s 20
Warren (city), Minn. Laws 2021 1Sp c 14 art 8 s 21
Avon (city), Minn. Laws 2019 1Sp c 6 art 6 s 13
Blue Earth (city), Minn. Laws 2019 1Sp c 6 art 6 s 14
Cambridge (city), Minn. Laws 2019 1Sp c 6 art 6 s 15
Cloquet (city), Minn. Laws 2019 1Sp c 6 art 6 s 12
Detroit Lakes (city), Minn. Laws 2019 1Sp c 6 art 6 s 16
Duluth (city), Minn. Laws 2019 1Sp c 6 art 10 s 7
Elk River (city), Minn. Laws 2019 1Sp c 6 art 6 s 17
Excelsior (city), Minn. Laws 2019 1Sp c 6 art 6 s 18
Generally, Minn. Laws 2019 1Sp c 6 art 6 s 1-4
International Falls (city), Minn. Laws 2019 1Sp c 6 art 6 s 20
La Crescent (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 21
Lake County lodging, Minn. Laws 2019 1Sp c 6 art 6 s 22
Minneapolis (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 5
North Mankato (city) food and beverage, Minn. Laws 2019 1Sp c 6 art 6 s 23
Perham (city), Minn. Laws 2019 1Sp c 6 art 6 s 24
Plymouth (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 25
Resolution and public notice, Minn. Laws 2019 1Sp c 6 art 6 s 34
Rogers (city), Minn. Laws 2019 1Sp c 6 art 6 s 26
Saint Paul (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 6
Sartell (city) food and beverage, Minn. Laws 2019 1Sp c 6 art 6 s 27
Sauk Centre (city), Minn. Laws 2019 1Sp c 6 art 6 s 28
Scanlon (city), Minn. Laws 2019 1Sp c 6 art 6 s 29
Transportation sales and use tax, Minn. Laws 2019 1Sp c 6 art 8 s 4-6
Two Harbors (city), Minn. Laws 2019 1Sp c 6 art 6 s 7-9, 11
Virginia (city), Minn. Laws 2019 1Sp c 6 art 6 s 30
West St. Paul (city), Minn. Laws 2019 1Sp c 6 art 6 s 31
Willmar (city), Minn. Laws 2019 1Sp c 6 art 6 s 32
Worthington (city), Minn. Laws 2019 1Sp c 6 art 6 s 33
Luverne, local sales taxes, Minn. Laws 2014 c 308 art 7 s 7
Machinery and equipment, Minn. Laws 2014 c 150 art 2 s 1-3
Capital projects, Minn. Laws 2017 1Sp c 1 art 5 s 3
Expiration, Minn. Laws 2017 1Sp c 1 art 5 s 4
Medical devices, Minn. Laws 2014 c 308 art 3 s 30
Metropolitan transportation sales and use tax, Minn. Laws 2017 1Sp c 3 art 3 s 111, 114, 115
Modular homes, Minn. Laws 2016 c 189 art 14 s 2
Moose Lake (city), Minn. Laws 2017 1Sp c 1 art 5 s 21
Motor vehicle lease taxes, Minn. Laws 2014 c 312 art 11 s 29
Motor vehicle leases, Minn. Laws 2017 1Sp c 3 art 3 s 109
Motor vehicle repair and replacement parts, revenue estimate report, Minn. Laws 2017 1Sp c 3 art 3 s 123
Motor vehicles, tax collection and refund agreements, certain recreational vehicles, Minn. Laws 2017 1Sp c 1 art 21 s 7
New London (city), Minn. Laws 2017 1Sp c 1 art 5 s 22
New Ulm (city), Minn. Laws 2017 1Sp c 1 art 5 s 8-10
Nobles County, local sales taxes, Minn. Laws 2014 c 308 art 7 s 6
Nonprofit organizations, fund-raising events, Minn. Laws 2014 c 308 art 3 s 12, 13
Nonprofit organizations, Minn. Laws 2017 1Sp c 1 art 3 s 25, 27-29
Nonprofit snowmobile clubs, Minn. Laws 2014 c 308 art 3 s 14
North Mankato (city), Minn. Laws 2017 1Sp c 1 art 5 s 17
Pay television services machinery and equipment, Minn. Laws 2014 c 150 art 2 s 3
Payment, June accelerated payment, Minn. Laws 2021 1Sp c 14 art 4 s 1-3, 2021 1Sp c 14 art 14 s 1
Payment, June accelerated payment, Minn. Laws 2019 1Sp c 6 art 3 s 2, 3
Penalties (monetary), generally, Minn. Laws 2017 1Sp c 1 art 12 s 2
Cancellation, Minn. Laws 2019 1Sp c 6 art 23 s 1, 3
Generally, Minn. Laws 2019 1Sp c 6 art 23 s 2
Suspension or revocation, disclosure, Minn. Laws 2019 1Sp c 6 art 23 s 1
Petroleum products, Minn. Laws 2017 1Sp c 1 art 3 s 22
Precious metal bullion, Minn. Laws 2017 1Sp c 1 art 3 s 17
Proctor (city), Minn. Laws 2017 1Sp c 1 art 5 s 11
Proctor, local sales tax, Minn. Laws 2014 c 308 art 3 s 35
Qualified data centers, Minn. Laws 2019 1Sp c 6 art 14 s 2
Real property, Minn. Laws 2017 1Sp c 1 art 3 s 8
Refunds, building materials, Minn. Laws 2019 1Sp c 6 art 3 s 15
All-terrain vehicles, tax refund agreements, Minn. Laws 2017 1Sp c 1 art 21 s 7
Claims, Minn. Laws 2017 1Sp c 1 art 3 s 33, 40
Denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28
Snowmobiles, tax refund agreements, Minn. Laws 2017 1Sp c 1 art 21 s 7
To purchasers, Minn. Laws 2017 1Sp c 1 art 21 s 6
Watercraft, tax refund agreements, Minn. Laws 2017 1Sp c 1 art 21 s 7
Refurbished data centers, Minn. Laws 2014 c 308 art 3 s 9, 32
Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17
Retail sale, definition, effective date, Minn. Laws 2014 c 308 art 11 s 7
Returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 25
Revenues, depositing, Minn. Laws 2017 1Sp c 1 art 3 s 37
Revisor's corrections, Minn. Laws 2014 c 275 art 1 s 96
Rock County, local sales taxes, Minn. Laws 2014 c 308 art 7 s 5
Self-storage service, Minn. Laws 2014 c 150 art 2 s 1, 5
Services, retail sales, definition, effective date, Minn. Laws 2014 c 308 art 11 s 7
Ships or vessels, Minn. Laws 2019 1Sp c 6 art 14 s 1
Sleepy Eye (city), lodging tax, Minn. Laws 2017 1Sp c 1 art 5 s 23
Snowmobiles, purchase and registration, Minn. Laws 2017 1Sp c 1 art 21 s 1
Spicer (city), Minn. Laws 2017 1Sp c 1 art 5 s 24
Stadium builder's licenses, Minn. Laws 2017 1Sp c 1 art 3 s 19
Suite licenses, places of amusement or athletic events, Minn. Laws 2017 1Sp c 1 art 3 s 18
Super Bowl admissions, revisor's correction, Minn. Laws 2019 c 50 art 1 s 97
Super Bowl, Minn. Laws 2017 1Sp c 1 art 3 s 21, 41
Tax liens, successor businesses, duties, Minn. Laws 2019 1Sp c 6 art 11 s 2
Telecommunications equipment, Minn. Laws 2014 c 150 art 2 s 2, 3
Telecommunications, machinery and equipment, Minn. Laws 2017 1Sp c 1 art 3 s 20, 23
Unsession changes, Minn. Laws 2014 c 308 art 9 s 71-76, 94
Collection, Minn. Laws 2017 1Sp c 1 art 21 s 7
Refunds, Minn. Laws 2017 1Sp c 1 art 21 s 7
Vending machines, food sold in, Minn. Laws 2017 1Sp c 1 art 3 s 7, 13-16
Criminal penalties, Minn. Laws 2017 1Sp c 1 art 12 s 3
Monetary penalties, Minn. Laws 2017 1Sp c 1 art 12 s 2
Walker (city), Minn. Laws 2017 1Sp c 1 art 5 s 25
Worthington (city), local sales taxes, Minn. Laws 2017 1Sp c 1 art 5 s 16
Worthington, local sales taxes, Minn. Laws 2014 c 308 art 7 s 4