Office of the Revisor of Statutes
Minnesota Session Laws 2004 to 2015 Index (topics)
SALES AND USE TAXES
Accelerated payment of June liability, Minn. Law 2006 c 259 art 13 s 2, 3
Accelerated payments, Minn. Law 2014 c 308 art 3 s 5
Accelerated payments, penalties, repeal, Minn. Law 2013 c 143 art 16 s 11
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 and promotional direct mail, revisor's corrections, Minn. Law 2012 c 187 art 1 s 48
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
Certain parts and labor, exemption, Minn. Law 2013 c 143 art 5 s 4, 2013 c 143 art 13 s 22
State airports fund, Minn. Law 2013 c 143 art 5 s 5
Aircraft, statements of tax paid, repeal, Minn. Law 2014 c 308 art 11 s 8
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, 2014 c 308 art 3 s 23, 36
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
Animal shelters, Minn. Law 2014 c 308 art 3 s 38
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, 2014 c 308 art 3 s 24 to 2014 c 308 art 3 s 26
bemidji, Minn. Law 2005 1Sp c 3 art 5 s 39
Biopharmaceutical manufacturing facilities, construction, Minn. Law 2013 c 143 art 8 s 37, 40 to 42, 2014 c 308 art 3 s 33
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
Boarding care homes, sales to, Minn. Law 2013 c 143 art 8 s 36
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, 2014 c 308 art 3 s 27 to 2014 c 308 art 3 s 29
Breast pumps, Minn. Law 2008 c 154 art 12 s 28
Building materials, revisor's corrections, Minn. Law 2012 c 187 art 1 s 50
Bundled transactions, Minn. Law 2008 c 154 art 12 s 6, 10, 19, 2013 c 143 art 8 s 6
Cable television services, Minn. Law 2008 c 154 art 12 s 5, 31
Capital equipment, Minn. Law 2013 c 143 art 8 s 26, 2014 c 150 art 2 s 2, 4
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
Clearwater, revenue use, Minn. Law 2013 c 143 art 8 s 49
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
Coin-operated entertainment and amusement devices, Minn. Law 2014 c 308 art 3 s 8
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
Commercial and industrial equipment, repair and maintenance, Minn. Law 2014 c 150 art 2 s 1
Commercial and industrial machinery and equipment repair, Minn. Law 2013 c 143 art 8 s 2
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
Construction materials, various entities, exemptions, Minn. Law 2013 c 143 art 13 s 22
Cook County, Minn. Law 2008 c 366 art 7 s 18
Cook County, revenue, use, Minn. Law 2009 c 88 art 4 s 22
Counties, transportation sales taxes, Minn. Law 2013 c 117 art 3 s 25, 26
Critical access dental providers, sales to, Minn. Law 2013 c 143 art 8 s 32
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
Data centers, refurbished, Minn. Law 2013 c 143 art 8 s 27, 2014 c 308 art 3 s 9, 32
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 audio and audiovisual works, presentations, Minn. Law 2014 c 308 art 3 s 6, 7
Digital audio works, Minn. Law 2013 c 143 art 8 s 9
Digital audiovisual works, Minn. Law 2013 c 143 art 8 s 10
Digital books, Minn. Law 2013 c 143 art 8 s 11, 24
Digital code, Minn. Law 2013 c 143 art 8 s 12
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
Digital products, Minn. Law 2013 c 143 art 8 s 2, 4, 6, 7, 9 to 15
Direct mail, Minn. Law 2011 c 112 art 4 s 4, 5
Direct satellite service, repeal, Minn. Law 2013 c 143 art 8 s 53
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
Drop shipment sales, Minn. Law 2013 c 143 art 8 s 20
Drugs and medical devices, nonhuman use, Minn. Law 2008 c 366 art 13 s 5
Drugs and medicine, Minn. Law 2013 c 143 art 8 s 22, 2014 c 308 art 3 s 30
Due date, Minn. Law 2014 c 308 art 3 s 4
Duluth
Food and beverage taxes, Minn. Law 2014 c 308 art 3 s 21
Lodging taxes, Minn. Law 2014 c 308 art 3 s 22
Durable medical equipment, Minn. Law 2013 c 143 art 8 s 22, 23, 2014 c 308 art 3 s 30, 31
Electronic and precision equipment, repair and maintenance, Minn. Law 2014 c 150 art 2 s 1
Electronic notifications of changes in law, Minn. Law 2014 c 308 art 9 s 18
electronic payments, Minn. Law 2005 1Sp c 3 art 9
Electronically delivered goods, Minn. Law 2013 c 143 art 8 s 21
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
Established religious orders, lodging and table food sales, Minn. Law 2013 c 143 art 8 s 33
Exemption certificates, Minn. Law 2008 c 154 art 12 s 20, 35
Multiple points of use, Minn. Law 2013 c 143 art 8 s 21
Presumptions about, Minn. Law 2013 c 143 art 16 s 3
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
Aircraft, certain parts and labor, Minn. Law 2013 c 143 art 13 s 22
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
Capital equipment, effective date correction, Minn. Law 2015 c 21 art 1 s 107
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
Construction materials and supplies, Vikings stadium, Minn. Law 2012 c 299 art 1 s 6, 2012 c 299 art 5 s 2 to 2012 c 299 art 5 s 5
Construction materials, various entities, Minn. Law 2013 c 143 art 13 s 22
Custom computer software, exemption, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32
Destination medical center materials, Minn. Law 2013 c 143 art 10 s 2
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
Greater Minnesota business expansion, Minn. Law 2013 c 143 art 13 s 22
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
International economic development zone, repeal, Minn. Law 2012 c 294 art 2 s 18
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
Materials used in industrial production, revisor's correction, Minn. Law 2015 c 21 art 1 s 64
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
Presumptions about, Minn. Law 2013 c 143 art 16 s 3
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
Sales between religious order and educational institution, Minn. Law 2013 c 143 art 13 s 22
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
Exemptions, sales to government, Minn. Law 2014 c 308 art 3 s 11
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
Florists, telegraph orders, repeal, Minn. Law 2014 c 308 art 11 s 8
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 events, nonprofit organizations, Minn. Law 2014 c 308 art 3 s 12, 13
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 business expansion
Exemptions, Minn. Law 2013 c 143 art 13 s 22
Tax incentives, Minn. Law 2013 c 143 art 8 s 1, 28
Greater Minnesota business expansions, Minn. Law 2014 c 308 art 3 s 1 to 2014 c 308 art 3 s 3, 10
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 measurement manufacturing and controls facilities, construction, Minn. Law 2013 c 143 art 8 s 39 to 2013 c 143 art 8 s 42
industrial production, materials consumed in, Minn. Law 2005 c 151 art 7 s 14, 2013 c 143 art 8 s 25
Information about, costs of providing, Minn. Law 2013 c 143 art 8 s 43
Instrumentalities of the state, sales to, Minn. Law 2014 c 308 art 3 s 37
Internal Revenue Code, citation update, Minn. Law 2008 c 154 art 4 s 1, 2008 c 366 art 11 s 19, 25
Internal Revenue Code update, Minn. Law 2014 c 308 art 4 s 9
international economic development zone
exemptions, Minn. Law 2005 1Sp c 3 art 10 s 12
Internet sales, Minn. Law 2013 c 143 art 8 s 18, 19
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
Library construction materials, donated, Minn. Law 2014 c 308 art 3 s 35
Little Falls, food and beverage taxes, Minn. Law 2009 c 88 art 4 s 17
Local governments, sale to, Minn. Law 2013 c 143 art 8 s 29
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, 2015 1Sp c 3 art 6 s 7
Local sales and use taxes
Clearwater, revenue use, Minn. Law 2013 c 143 art 8 s 49
Information about, costs of providing, Minn. Law 2013 c 143 art 8 s 43
Marshall
Revenue use, Minn. Law 2013 c 143 art 8 s 50
Validation, Minn. Law 2013 c 143 art 8 s 51
Proctor, validation, Minn. Law 2013 c 143 art 8 s 52
Rochester
Destination medical center, Minn. Law 2013 c 143 art 10 s 11 to 2013 c 143 art 10 s 14
Food and beverage tax, repeal, Minn. Law 2013 c 143 art 8 s 53
Lodging tax, Minn. Law 2013 c 143 art 8 s 46
Saint Augusta, extension, Minn. Law 2013 c 143 art 8 s 48
Saint Cloud, Minn. Law 2013 c 143 art 8 s 47
Saint Joseph, extension, Minn. Law 2013 c 143 art 8 s 48
Saint Paul, Minn. Law 2013 c 143 art 8 s 44, 45
Sartell, extension, Minn. Law 2013 c 143 art 8 s 48
Sauk Rapids, extension, Minn. Law 2013 c 143 art 8 s 48
Waite Park, extension, Minn. Law 2013 c 143 art 8 s 48
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
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
Luverne, local sales taxes, Minn. Law 2014 c 308 art 7 s 7
Machinery and equipment, Minn. Law 2014 c 150 art 2 s 1 to 2014 c 150 art 2 s 3
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
Revenue use, Minn. Law 2013 c 143 art 8 s 50
Validation, Minn. Law 2013 c 143 art 8 s 51
Marshall (city), Minn. Law 2010 c 389 art 5 s 6, 2011 1Sp c 7 art 4 s 9, 14
Materials consumed in industrial production, Minn. Law 2013 c 143 art 8 s 25
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
Medical devices, Minn. Law 2013 c 143 art 8 s 22, 2014 c 308 art 3 s 30
Metropolitan transportation area sales tax, Minn. Law 2009 c 88 art 8 s 3, 2011 1Sp c 3 art 2 s 1
Metropolitan transportation sales and use tax, Minn. Law 2013 c 117 art 3 s 33
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 lease taxes, Minn. Law 2014 c 312 art 11 s 29
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, sales tax revenue, transfer, Minn. Law 2013 c 117 art 3 s 24
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, 2013 c 143 art 8 s 17
Repair paint and materials, Minn. Law 2013 c 143 art 8 s 8
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
Nobles County, local sales taxes, Minn. Law 2014 c 308 art 7 s 6
Nonprofit car-sharing organizations, Minn. Law 2013 c 143 art 8 s 17
Nonprofit organizations
Fundraising event sales, exemption, Minn. Law 2013 c 143 art 8 s 35
Fundraising sales, exemption, Minn. Law 2013 c 143 art 8 s 34
Sales to, Minn. Law 2013 c 143 art 8 s 30
Nonprofit organizations, food sold to, Minn. Law 2006 c 259 art 6 s 20
Nonprofit organizations, fund-raising events, Minn. Law 2014 c 308 art 3 s 12, 13
Nonprofit snowmobile clubs, Minn. Law 2014 c 308 art 3 s 14
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
Nursing homes, sales to, Minn. Law 2013 c 143 art 8 s 36
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
Online sales, Minn. Law 2013 c 143 art 8 s 18, 19
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
Pay television services machinery and equipment, Minn. Law 2014 c 150 art 2 s 3
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
Payments
Due dates, Minn. Law 2013 c 143 art 16 s 2
Electronic, Minn. Law 2013 c 142 art 5 s 5
Penalties (monetary), interest on, Minn. Law 2013 c 143 art 18 s 5
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
Proctor, local sales tax, Minn. Law 2014 c 308 art 3 s 35
Proctor, validation, Minn. Law 2013 c 143 art 8 s 52
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
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
Refurbished data centers, Minn. Law 2013 c 143 art 8 s 27, 2014 c 308 art 3 s 9, 32
Regulated investment companies, returns, Minn. Law 2013 c 143 art 15 s 2
Remote sellers, duty to collect tax, Minn. Law 2013 c 143 art 8 s 18
Research and development facilities, construction, Minn. Law 2013 c 143 art 8 s 38, 40 to 42
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
Retail sale, definition, Minn. Law 2013 c 143 art 8 s 3
Retail sale, definition, effective date, Minn. Law 2014 c 308 art 11 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
Returns, regulated investment companies, Minn. Law 2013 c 143 art 15 s 2
Revisor's corrections, Minn. Law 2014 c 275 art 1 s 96
Ring tones, Minn. Law 2008 c 154 art 12 s 5, 17, 2013 c 143 art 8 s 7
rochester, Minn. Law 2005 1Sp c 3 art 5 s 30
Destination medical center, Minn. Law 2013 c 143 art 10 s 11 to 2013 c 143 art 10 s 14
Food and beverage tax, repeal, Minn. Law 2013 c 143 art 8 s 53
Food and beverage taxes, Minn. Law 2009 c 88 art 4 s 23
Lodging tax, Minn. Law 2013 c 143 art 8 s 46
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
Rock County, local sales taxes, Minn. Law 2014 c 308 art 7 s 5
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 Augusta, extension, Minn. Law 2013 c 143 art 8 s 48
saint Cloud, Minn. Law 2005 1Sp c 3 art 5 s 36, 37, 2013 c 143 art 8 s 47
saint Joseph, Minn. Law 2005 1Sp c 3 art 5 s 36, 37
Saint Joseph, extension, Minn. Law 2013 c 143 art 8 s 48
Saint Paul, Minn. Law 2013 c 143 art 8 s 44, 45
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
Sales between religious order and educational institution, exemption, Minn. Law 2013 c 143 art 13 s 22
Sales to governments, revisor's corrections, Minn. Law 2012 c 187 art 1 s 49
sartell, Minn. Law 2005 1Sp c 3 art 5 s 36, 37
Sartell, extension, Minn. Law 2013 c 143 art 8 s 48
sauk Rapids, Minn. Law 2005 1Sp c 3 art 5 s 36, 37
Sauk Rapids, extension, Minn. Law 2013 c 143 art 8 s 48
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
Self-storage service, Minn. Law 2014 c 150 art 2 s 1, 5
Self-storage services, Minn. Law 2013 c 143 art 8 s 16
Services, Minn. Law 2006 c 259 art 6 s 1
Excluded from industrial production, Minn. Law 2013 c 143 art 8 s 25
Retail sales, Minn. Law 2013 c 143 art 8 s 3
Services, concrete block delivery, Minn. Law 2011 c 112 art 8 s 1
Services, retail sales, definition, effective date, Minn. Law 2014 c 308 art 11 s 7
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
Solicitor nexus, Minn. Law 2013 c 143 art 8 s 19
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
Storage
Retail sale, Minn. Law 2013 c 143 art 8 s 2
Self-storage services, Minn. Law 2013 c 143 art 8 s 16
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
Tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2
telecommunications equipment, Minn. Law 2005 1Sp c 3 art 5 s 9, 10, 2014 c 150 art 2 s 2, 3
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
Textbooks, Minn. Law 2013 c 143 art 8 s 24
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
Unsession changes, Minn. Law 2014 c 308 art 9 s 71 to 2014 c 308 art 9 s 76, 94
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
Veterans organizations, sales to, Minn. Law 2013 c 143 art 8 s 31
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
Waite Park, extension, Minn. Law 2013 c 143 art 8 s 48
Warehousing, Minn. Law 2013 c 143 art 8 s 2
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
Worthington, local sales taxes, Minn. Law 2014 c 308 art 7 s 4