SALES AND USE TAXES

Collection, marketplace providers, Minn. Laws 2021 1Sp c 14 art 14 s 3

Collection

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

Construction materials, exemptions, Minn. Laws 2021 1Sp c 14 art 4 s 2, 6-15

Definitions, Minn. Laws 2019 1Sp c 6 art 3 s 4

Exemptions

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

Exemptions

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

Local sales and use taxes

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

Local sales and use taxes

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

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

Permits

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

Qualified data centers, Minn. Laws 2019 1Sp c 6 art 14 s 2

Refunds, building materials, Minn. Laws 2019 1Sp c 6 art 3 s 15

Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17

Ships or vessels, Minn. Laws 2019 1Sp c 6 art 14 s 1

Super Bowl admissions, revisor's correction, Minn. Laws 2019 c 50 art 1 s 97

Tax liens, successor businesses, duties, Minn. Laws 2019 1Sp c 6 art 11 s 2