SALES AND USE TAXES

Accelerated payment of June liability, Minn. Law 2006 c 259 art 13 s 2, 3

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

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

Advertising materials, Minn. Law 2008 c 154 art 12 s 29

Aged persons, food served to, Minn. Law 2006 c 259 art 6 s 13

Agricultural production, fuels used in, Minn. Law 2008 c 154 art 12 s 32

aircraft, Minn. Law 2005 c 151 art 7 s 9, 10

albert Lea, Minn. Law 2005 1Sp c 3 art 5 s 38, 2005 1Sp c 7 s 41, 2006 c 259 art 3 s 6

Alcoholic beverage distributors, Minn. Law 2008 c 154 art 12 s 4, 36

Alcoholic beverages, Minn. Law 2009 c 88 art 8 s 1, 2

Amateur sports events, food served to, Minn. Law 2006 c 259 art 6 s 24

Ancillary services, Minn. Law 2008 c 154 art 12 s 25

Anoka County, Vikings stadium revenue, Minn. Law 2006 c 257 s 21

Austin, Minn. Law 2006 c 259 art 3 s 9

Bad debt losses, Minn. Law 2008 c 154 art 12 s 1

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

Baxter, Minn. Law 2006 c 259 art 3 s 10

bemidji, Minn. Law 2005 1Sp c 3 art 5 s 39

biotechnology and health sciences industry zones, Minn. Law 2005 1Sp c 3 art 7 s 7, 9

Biotechnology and health scions industry zones, Minn. Law 2006 c 259 art 6 s 17

Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Law 2010 c 389 art 5 s 7

Bloomington, Minn. Law 2008 c 366 art 5 s 28

boats, Minn. Law 2005 c 151 art 7 s 9

Border city zones, Minn. Law 2008 c 154 art 12 s 2, 39

Brainerd, Minn. Law 2006 c 259 art 3 s 11

Breast pumps, Minn. Law 2008 c 154 art 12 s 28

Bundled transactions, Minn. Law 2008 c 154 art 12 s 6, 10, 19

Cable television services, Minn. Law 2008 c 154 art 12 s 5, 31

Central Corridor light rail, construction materials, exemption, Minn. Law 2008 c 366 art 7 s 5, 6

Changes in law, notices to permit holders, Minn. Law 2009 c 88 art 4 s 1

chatfield wastewater treatment facility, Minn. Law 2005 1Sp c 3 art 5 s 17

child care facility meals, Minn. Law 2005 1Sp c 3 art 5 s 5

cigarettes, Minn. Law 2005 1Sp c 3 art 5 s 7

Cigarettes and tobacco products, consumer use tax, Minn. Law 2008 c 154 art 14 s 8, 9

Clearwater, Minn. Law 2008 c 366 art 7 s 19

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

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

Clothing, rules repeal, Minn. Law 2006 c 259 art 6 s 32

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

collection, state contractors, Minn. Law 2005 1Sp c 3 art 5 s 1

Commuter rail vehicles and repair parts, exemption, Minn. Law 2008 c 366 art 7 s 6

Computers, Minn. Law 2006 c 259 art 6 s 3 to 2006 c 259 art 6 s 6, 14

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

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

Conference bridging, Minn. Law 2008 c 154 art 12 s 11, 12

Constitutionally prohibited taxes, duplicate provision repealed, Minn. Law 2009 c 88 art 8 s 5

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

Construction materials, meat processing facility, exemption, Minn. Law 2009 c 88 art 4 s 6 to 2009 c 88 art 4 s 8

Cook County, Minn. Law 2008 c 366 art 7 s 18

Cook County, revenue, use, Minn. Law 2009 c 88 art 4 s 22

Custom computer software, exemption, repeal, Minn. Law 2006 c 259 art 6 s 32

Data centers, Minn. Law 2011 1Sp c 7 art 3 s 7, 13 to 15

Delivery charges, Minn. Law 2008 c 154 art 12 s 7

Detailed communications billing services, Minn. Law 2008 c 154 art 12 s 13

Detroit Lakes (city), Minn. Law 2010 c 389 art 5 s 5

dietary supplements, Minn. Law 2005 c 151 art 7 s 6, 11

Digital goods, Minn. Law 2006 c 259 art 6 s 3 to 2006 c 259 art 6 s 6, 9

Digital goods, sourcing, repeal, Minn. Law 2008 c 154 art 12 s 41

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

Direct satellite services, Minn. Law 2008 c 154 art 12 s 5, 31

Directory assistance, Minn. Law 2008 c 154 art 12 s 11, 14

disabled persons

access, building materials for, Minn. Law 2005 c 151 art 7 s 18, 19

Drugs and medical devices, nonhuman use, Minn. Law 2008 c 366 art 13 s 5

electronic payments, Minn. Law 2005 1Sp c 3 art 9

elevators for access by disabled persons, Minn. Law 2005 c 151 art 7 s 18

Emergency response vehicles, exemption, Minn. Law 2008 c 366 art 7 s 1

Emergency vehicles, leases, exemption

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

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

energy efficient products, exemption, Minn. Law 2005 1Sp c 3 art 5 s 31

Enterprise zones, Minn. Law 2008 c 154 art 12 s 2, 39

Errors in collection resulting from department errors

Interest, relief, Minn. Law 2008 c 366 art 16 s 1

Penalties, relief, Minn. Law 2008 c 366 art 13 s 2

Relief from liability, Minn. Law 2008 c 366 art 13 s 1, 4, 6 to 8

Exemption certificates, Minn. Law 2008 c 154 art 12 s 20, 35

exemptions

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

Aerospace defense manufacturing facility, construction materials, Minn. Law 2010 c 389 art 4 s 8, 9

Aged persons, food served at, Minn. Law 2006 c 259 art 6 s 13

Amateur sports events, food served at, Minn. Law 2006 c 259 art 6 s 24

baby products, Minn. Law 2005 c 151 art 7 s 13

Ballpark construction materials, Minn. Law 2006 c 257 s 3

Biotechnology and health sciences industry zones, Minn. Law 2006 c 259 art 6 s 17

capital equipment, Minn. Law 2005 c 151 art 7 s 15

Central Corridor light rail, construction materials, Minn. Law 2008 c 366 art 7 s 5, 6

Claims of exemption, proof of claim, Minn. Law 2010 c 389 art 4 s 3

Clothing, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Commuter rail vehicles and repair parts, Minn. Law 2008 c 366 art 7 s 6

Construction materials, Minn. Law 2010 c 389 art 4 s 4, 5, 7, 8

Custom computer software, exemption, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

drugs and medicine, Minn. Law 2005 c 151 art 7 s 12

Drugs and medicine, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Emergency response vehicles, Minn. Law 2008 c 366 art 7 s 1

Emergency vehicles, leases

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

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

Exemption certificates, Minn. Law 2006 c 259 art 6 s 25

Fund-raising sales, products for, Minn. Law 2006 c 259 art 6 s 22, 23

High School League events, tickets, Minn. Law 2006 c 257 s 2

Hydroelectic plant, delayed effect, Minn. Law 2006 c 259 art 3 s 2, 5

Hydroelectric plants, construction materials, Minn. Law 2010 c 389 art 4 s 7

industrial production, materials consumed in, Minn. Law 2005 c 151 art 7 s 14

international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 12

Job opportunity building zones, Minn. Law 2006 c 259 art 6 s 16

Low-income housing, construction materials, Minn. Law 2010 c 389 art 4 s 6

Low-income housing projects, construction materials, Minn. Law 2008 c 366 art 7 s 4, 6

Meals sold by charities or churches, rules repeal, Minn. Law 2006 c 259 art 6 s 32

Medical equipment and supplies, Minn. Law 2006 c 259 art 6 s 32

medical supplies, Minn. Law 2005 c 151 art 7 s 12, 16

Motor vehicles, leased, charitable organization purchases, Minn. Law 2008 c 366 art 7 s 8

Nonprescription drugs, repeal, Minn. Law 2006 c 259 art 6 s 32

Nonprofit organizations, food sold to, Minn. Law 2006 c 259 art 6 s 20

Northstar Corridor Rail project purchases, Minn. Law 2008 c 366 art 7 s 2

Out of state delivery, exemption, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Public safety radio communication system, Minn. Law 2008 c 366 art 7 s 3

Refunds, Minn. Law 2010 c 389 art 4 s 10, 11

Residential facilities, food served at, Minn. Law 2006 c 259 art 6 s 11

Schools, food served at, Minn. Law 2006 c 259 art 6 s 12

Tree and shrub removal, Minn. Law 2006 c 259 art 6 s 19

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

Exemptions, alcoholic beverages

Sales to nonprofit organizations, Minn. Law 2009 c 88 art 8 s 2

Sales to political subdivisions, Minn. Law 2009 c 88 art 8 s 1

Farm machinery, Minn. Law 2006 c 259 art 6 s 2

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

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

food, lodging, and recreation, reports about, Minn. Law 2005 1Sp c 1 art 4 s 75

Fuels used in agricultural production, Minn. Law 2008 c 154 art 12 s 32

Fund-raising sales, products for, Minn. Law 2006 c 259 art 6 s 22, 23

Fur clothing, Minn. Law 2008 c 154 art 12 s 18, 27, 40, 41

Gifts, rules repeal, Minn. Law 2006 c 259 art 6 s 32

Greater Minnesota transportation area sales tax, Minn. Law 2009 c 88 art 8 s 4

Hermantown, Minn. Law 2006 c 259 art 3 s 3, 4

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

Hospitals, Minn. Law 2008 c 154 art 12 s 33

Hotels and motels, telecommunications services at, Minn. Law 2008 c 154 art 12 s 5

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

hydroelectric generating facility

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 14

Increases, Legacy Act, outdoor resources and arts increase, Minn. Law 2009 c 88 art 4 s 4, 9

industrial production, materials consumed in, Minn. Law 2005 c 151 art 7 s 14

Internal Revenue Code, citation update, Minn. Law 2008 c 154 art 4 s 1, 2008 c 366 art 11 s 19, 25

international economic development zone

exemptions, Minn. Law 2005 1Sp c 3 art 10 s 12

isolated or occasional sales, Minn. Law 2005 c 151 art 7 s 20, 21

job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 8, 2006 c 259 art 6 s 16

June accelerated tax payments, Minn. Law 2008 c 154 art 6 s 1, 2, 2008 c 366 art 8 s 1, 2

Kidney dialysis equipment, Minn. Law 2008 c 154 art 12 s 26

land clearing contracts, Minn. Law 2005 1Sp c 3 art 5 s 3, 11, 2006 c 259 art 6 s 30

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

Liability for, exemption certificates, Minn. Law 2008 c 154 art 12 s 20

Little Falls, food and beverage taxes, Minn. Law 2009 c 88 art 4 s 17

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

local sales taxes, Minn. Law 2005 c 151 art 7 s 22, 2005 1Sp c 3 art 5 s 24, 25, 30, 35 to 44

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

Bemidji, regional event center, Minn. Law 2008 c 154 art 5 s 3

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

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

Duluth, food and beverages, Minn. Law 2008 c 154 art 5 s 2

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

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

Greater Minnesota transportation area sales and use tax, Minn. Law 2008 c 152 art 4 s 1 to 2008 c 152 art 4 s 3

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

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

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

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

Metropolitan transportation area sales tax, Minn. Law 2008 c 152 art 4 s 1, 2, 2008 c 152 art 6 s 8

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

Restrictions until 2010, Minn. Law 2008 c 366 art 7 s 7

Returns, failure to file, penalty, Minn. Law 2008 c 154 art 12 s 3

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

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

Local sales taxes, administration by Revenue Department, requirements for, Minn. Law 2010 c 389 art 4 s 14

Local taxes

Baseball stadium, taxes related to, Minn. Law 2006 c 257 s 17

Vikings stadium revenue, Minn. Law 2006 c 257 s 21

local use taxes, instructions, Minn. Law 2005 1Sp c 3 art 3 s 3

Lodging

Accommodations intermediary services, Minn. Law 2011 1Sp c 7 art 3 s 1 to 2011 1Sp c 7 art 3 s 4

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

Logging equipment, Minn. Law 2006 c 259 art 6 s 7

Low-income housing projects, construction materials, exemption, Minn. Law 2008 c 366 art 7 s 4, 6

mankato, Minn. Law 2005 1Sp c 3 art 5 s 24, 25, 2008 c 366 art 7 s 9, 10, 15, 16, 22

Mankato Civic Center, Minn. Law 2009 c 88 art 4 s 14, 21

Manufactured and modular homes, Minn. Law 2008 c 154 art 5 s 1

manufactured homes, Minn. Law 2005 c 151 art 7 s 9

Marshall (city), Minn. Law 2010 c 389 art 5 s 6, 2011 1Sp c 7 art 4 s 9, 14

meals, Minn. Law 2005 1Sp c 3 art 5 s 5

Meals sold by charities or churches, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

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

Metropolitan transportation area sales tax, Minn. Law 2009 c 88 art 8 s 3, 2011 1Sp c 3 art 2 s 1

Minerals processing equipment, exemption

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

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

Minneapolis, city projects, funding, Minn. Law 2009 c 88 art 4 s 11 to 2009 c 88 art 4 s 13

Mobile telecommunications service, Minn. Law 2006 c 259 art 6 s 10

modular homes, Minn. Law 2005 c 151 art 7 s 9

Motor vehicle lease sales tax revenue, Minn. Law 2010 c 216 s 16

Motor vehicle leases, Minn. Law 2006 c 259 art 6 s 29

motor vehicle leases or rentals, Minn. Law 2005 c 151 art 7 s 8

Motor vehicle leases or rentals, nonprofit corporation vehicles, exemption, Minn. Law 2009 c 88 art 4 s 5

motor vehicles, see MOTOR VEHICLE SALES TAXES

Internal Revenue Code, citation update, Minn. Law 2008 c 366 art 11 s 20 to 2008 c 366 art 11 s 22

Leased vehicles purchased by charitable organizations, exemption, Minn. Law 2008 c 366 art 7 s 8

leases, Minn. Law 2005 1Sp c 3 art 5 s 4, 22

Leases, tax revenue, Minn. Law 2008 c 152 art 3 s 8

rentals, Minn. Law 2005 1Sp c 3 art 5 s 33, 2008 c 152 art 3 s 7

Vehicles purchased for resale, Minn. Law 2008 c 154 art 12 s 38

municipal electric utilities

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 16, 18 to 21

Nonprofit organizations, food sold to, Minn. Law 2006 c 259 art 6 s 20

North Mankato, Minn. Law 2008 c 366 art 7 s 20

Northstar Corridor Rail project purchases, exemption, Minn. Law 2008 c 366 art 7 s 2

Obsolete references, corrections, Minn. Law 2004 c 228 art 1 s 49, 50

oil and gas pipeline transportation

materials or equipment, Minn. Law 2005 1Sp c 3 art 5 s 8

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

Out of state delivery, exemption, repeal, Minn. Law 2006 c 259 art 6 s 31, 32

Outpatient surgical centers, Minn. Law 2008 c 154 art 12 s 33

overpayments, bad debt, exclusions, Minn. Law 2005 c 151 art 7 s 3

Overpayments, bad debt losses, Minn. Law 2008 c 154 art 12 s 1

Owatonna, Minn. Law 2006 c 259 art 3 s 12

Owatonna, revenues, use, Minn. Law 2009 c 88 art 4 s 20

Packing materials, Minn. Law 2008 c 154 art 12 s 30

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

Payment by vendors to Revenue Department, due dates, Minn. Law 2010 1Sp c 1 art 2 s 4

Payment deadlines, Minn. Law 2006 c 259 art 13 s 2, 3

Permits, refusal to reissue, Minn. Law 2006 c 259 art 3 s 1

poultry litter and biomass generation facility

construction materials and equipment, Minn. Law 2005 1Sp c 3 art 5 s 32

prepared food, effective dates, Minn. Law 2005 1Sp c 3 art 5 s 34

Proctor, Minn. Law 2008 c 366 art 7 s 12 to 2008 c 366 art 7 s 14

Proctor (city), Minn. Law 2010 c 389 art 5 s 1

public safety radio communication system

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 12

Public safety radio communication system, exemption, Minn. Law 2008 c 366 art 7 s 3

Puerto Rico, defined as state, Minn. Law 2008 c 366 art 13 s 3

rate increases, preexisting bids or contracts, Minn. Law 2005 c 151 art 7 s 17

Rates

Changes, 30-day grace period, Minn. Law 2010 c 389 art 4 s 12, 13

Combined rates, Minn. Law 2010 c 389 art 4 s 2

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

Rates, increase, constitutional amendment for, Minn. Law 2008 c 151

ready-mix concrete trucks, repair parts, Minn. Law 2005 c 151 art 7 s 15

refund claims

capital equipment, Minn. Law 2005 c 151 art 7 s 5

deadline for filing, Minn. Law 2005 c 151 art 7 s 4, 5

overpayment, claims related to, Minn. Law 2005 c 151 art 7 s 3

purchaser-filed refund claims, Minn. Law 2005 c 151 art 7 s 2, 4

Refunds

Applications, Minn. Law 2006 c 259 art 6 s 28

Eligibility, Minn. Law 2006 c 259 art 6 s 27

Refunds, remitting to purchaser, Minn. Law 2010 c 389 art 4 s 1

Residential facilities, food served at, Minn. Law 2006 c 259 art 6 s 11

retail sale defined, Minn. Law 2005 c 151 art 7 s 7

Returns, electronic filing, religious exemption, Minn. Law 2009 c 88 art 4 s 2, 3

Returns, failure to file, penalty, Minn. Law 2008 c 154 art 12 s 3

Ring tones, Minn. Law 2008 c 154 art 12 s 5, 17

rochester, Minn. Law 2005 1Sp c 3 art 5 s 30

Food and beverage taxes, Minn. Law 2009 c 88 art 4 s 23

Lodging taxes, Minn. Law 2009 c 88 art 4 s 19

Rochester (city), Minn. Law 2010 c 389 art 5 s 4, 2011 1Sp c 7 art 4 s 5 to 2011 1Sp c 7 art 4 s 7

Rules, obsolete rules repeals, Minn. Law 2006 c 259 art 6 s 32

rules repeals, Minn. Law 2005 c 151 art 7 s 23

saint Augusta, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

saint Cloud, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

saint Joseph, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

Saint Paul

Citizen review process, Minn. Law 2009 c 88 art 4 s 18

Revenue, uses, Minn. Law 2009 c 88 art 4 s 15, 16

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

Sale, defined, technical corrections, Minn. Law 2010 c 382 s 61

sartell, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

sauk Rapids, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

Schools

Computers sold by, Minn. Law 2006 c 259 art 6 s 14

Food served at, Minn. Law 2006 c 259 art 6 s 12

Services, Minn. Law 2006 c 259 art 6 s 1

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

Sewing materials, Minn. Law 2006 c 259 art 6 s 14

solar energy products, Minn. Law 2005 1Sp c 3 art 5 s 6, 31

sourcing of sales, Minn. Law 2005 c 151 art 7 s 9

state colleges and universities

events, admissions, Minn. Law 2005 1Sp c 3 art 5 s 13

State lottery, telecommunications services for, Minn. Law 2008 c 154 art 12 s 34

Streamlined Sales Tax Agreement, changes for, Minn. Law 2008 c 154 art 12 s 5 to 2008 c 154 art 12 s 8

stump removal, Minn. Law 2005 1Sp c 3 art 5 s 3, 11

telecommunications equipment, Minn. Law 2005 1Sp c 3 art 5 s 9, 10

Telecommunications services

Generally, Minn. Law 2008 c 154 art 12 s 5, 9, 11

Postpaid calling services, Minn. Law 2008 c 154 art 12 s 22

Prepaid calling services, Minn. Law 2008 c 154 art 12 s 23, 41

Prepaid wireless calling services, Minn. Law 2008 c 154 art 12 s 24

Sourcing, Minn. Law 2008 c 154 art 12 s 21

State lottery, services for, Minn. Law 2008 c 154 art 12 s 34

Towns, sales to, exemption

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

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

Tree and shrub removal, Minn. Law 2006 c 259 art 6 s 19

trees and shrubs, removal, Minn. Law 2005 1Sp c 3 art 5 s 3, 11

Two Harbors, Minn. Law 2008 c 366 art 7 s 11

use taxes

Bundled transactions, Minn. Law 2008 c 154 art 12 s 19

local use taxes, notice about, Minn. Law 2005 1Sp c 3 art 5 s 23

Motor carriers, computation, Minn. Law 2008 c 154 art 12 s 37

omission, assessment of additional tax, Minn. Law 2005 c 151 art 7 s 1

returns, Minn. Law 2005 1Sp c 3 art 5 s 2

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

Use taxes, returned property, Minn. Law 2006 c 259 art 6 s 8

Vending machine food, Minn. Law 2006 c 259 art 6 s 11 to 2006 c 259 art 6 s 13

Vertical services, Minn. Law 2008 c 154 art 12 s 11, 15

Voice mail, Minn. Law 2008 c 154 art 12 s 11, 16

waite Park, Minn. Law 2005 1Sp c 3 art 5 s 35 to 2005 1Sp c 3 art 5 s 37

waste-to-energy facilities

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 15

Water purchases for firefighting

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

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

willmar, Minn. Law 2005 1Sp c 3 art 5 s 42

winona, Minn. Law 2005 1Sp c 3 art 5 s 43, 2006 c 259 art 3 s 7, 2008 c 366 art 7 s 21

worthington, Minn. Law 2005 1Sp c 3 art 5 s 44, 2006 c 259 art 3 s 8