SALES AND USE TAXES

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

Admissions, Minn. Law 2017 1Sp c 1 art 3 s 5, 26

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

Aircraft

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 2014 c 308 art 3 s 23, 36

Albert Lea (city), Minn. Law 2017 1Sp c 1 art 5 s 13

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

All-terrain vehicles, registration, Minn. Law 2017 1Sp c 1 art 21 s 2

Animal shelters, Minn. Law 2014 c 308 art 3 s 38

Assessments, additional taxes, Minn. Law 2017 1Sp c 1 art 14 s 2

Automated sales suppression devices, Minn. Law 2017 1Sp c 1 art 12 s 1 to 2017 1Sp c 1 art 12 s 3

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

Baxter, Minn. Law 2014 c 308 art 3 s 24 to 2014 c 308 art 3 s 26

Biopharmaceutical manufacturing facilities, construction, Minn. Law 2013 c 143 art 8 s 37, 40 to 42, 2014 c 308 art 3 s 33

Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Law 2010 c 389 art 5 s 7, 2017 c 94 art 7 s 57

Boarding care homes, sales to, Minn. Law 2013 c 143 art 8 s 36

Boats and boating, proof of payment, watercraft purchaser's certificate, Minn. Law 2017 1Sp c 1 art 21 s 3

Border city development zones, revisor's corrections, Minn. Law 2016 c 158 art 1 s 188, 190

Brainerd, Minn. Law 2014 c 308 art 3 s 27 to 2014 c 308 art 3 s 29

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

Bundled transactions, Minn. Law 2013 c 143 art 8 s 6

Capital equipment, Minn. Law 2013 c 143 art 8 s 26, 2014 c 150 art 2 s 2, 4, 2017 1Sp c 1 art 3 s 20

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

Clay County, Minn. Law 2017 1Sp c 1 art 5 s 26

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

Coin-operated entertainment and amusement devices, Minn. Law 2014 c 308 art 3 s 8

Collection

Marketplace providers, Minn. Law 2019 1Sp c 6 art 3 s 5, 6, 19

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Law 2019 1Sp c 6 art 3 s 4, 5

Records, Minn. Law 2019 1Sp c 6 art 14 s 5

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

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

Collection, tax collection agreements, certain recreational vehicles, Minn. Law 2017 1Sp c 1 art 21 s 7

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

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

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

Construction materials, exemptions, Minn. Law 2017 1Sp c 1 art 3 s 30 to 2017 1Sp c 1 art 3 s 32, 2021 1Sp c 14 art 4 s 2, 6 to 15

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, 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

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

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

Generally, Minn. Law 2017 1Sp c 1 art 3 s 9, 11, 43, 44

Sales suppression provisions, Minn. Law 2017 1Sp c 1 art 12 s 1

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

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 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

Drop shipment sales, Minn. Law 2013 c 143 art 8 s 20

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

Duluth (city)

Food and beverage taxes, Minn. Law 2017 1Sp c 1 art 5 s 1

Lodging taxes, Minn. Law 2017 1Sp c 1 art 5 s 2

Durable medical equipment, Minn. Law 2013 c 143 art 8 s 22, 23, 2014 c 308 art 3 s 30, 31

East Grand Forks (city), Minn. Law 2017 1Sp c 1 art 5 s 18

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

Electronically delivered goods, Minn. Law 2013 c 143 art 8 s 21

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

Established religious orders, lodging and table food sales, Minn. Law 2013 c 143 art 8 s 33

Evasion, Minn. Law 2017 1Sp c 1 art 12 s 3

Exemption certificates

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

Aircraft, Minn. Law 2017 1Sp c 1 art 14 s 9

Aircraft, certain parts and labor, Minn. Law 2013 c 143 art 13 s 22

Biopharmaceutical manufacturing facilities, Minn. Law 2019 1Sp c 6 art 14 s 4

Building materials and supplies, Minn. Law 2017 1Sp c 1 art 3 s 30 to 2017 1Sp c 1 art 3 s 32, 40, 2019 1Sp c 6 art 3 s 11 to 2019 1Sp c 6 art 3 s 14

Business exemptions, Minn. Law 2017 1Sp c 1 art 3 s 3, 2019 1Sp c 6 art 1 s 67

Business expansions, Minn. Law 2019 1Sp c 6 art 14 s 3

Capital equipment, effective date correction, Minn. Law 2015 c 21 art 1 s 107

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

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

County agricultural societies, Minn. Law 2019 1Sp c 6 art 3 s 10

Destination medical center materials, Minn. Law 2013 c 143 art 10 s 2

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

Greater Minnesota business expansion, Minn. Law 2013 c 143 art 13 s 22

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

Ice arena, Plymouth, Minn. Law 2017 1Sp c 1 art 3 s 30

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

Invasive species management, Minn. Law 2019 1Sp c 6 art 3 s 7

Jukebox music, Minn. Law 2017 1Sp c 1 art 3 s 24

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

Materials used in industrial production, revisor's correction, Minn. Law 2015 c 21 art 1 s 64

Nonprofit exemptions generally, Minn. Law 2017 1Sp c 1 art 3 s 25, 27 to 29, 2019 1Sp c 6 art 3 s 8, 9, 2021 1Sp c 14 art 4 s 5

Precious metal bullion, Minn. Law 2017 1Sp c 1 art 3 s 17

Presumptions about, Minn. Law 2013 c 143 art 16 s 3

Public safety facilities, construction, remodeling, or improvement, Minn. Law 2021 1Sp c 14 art 4 s 7 to 2021 1Sp c 14 art 4 s 10, 13 to 15

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

Sales between religious order and educational institution, Minn. Law 2013 c 143 art 13 s 22

Season ticket purchasing rights to collegiate events, Minn. Law 2021 1Sp c 14 art 4 s 4

Soccer stadium, Minn. Law 2017 1Sp c 1 art 3 s 30

Stadium builder's licenses, Minn. Law 2017 1Sp c 1 art 3 s 19

Suite licenses, places of amusement or athletic events, Minn. Law 2017 1Sp c 1 art 3 s 18

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, building materials and supplies, revisor's correction, Minn. Law 2018 c 182 art 1 s 84, 2022 c 55 art 1 s 187

Exemptions, sales to government, Minn. Law 2014 c 308 art 3 s 11

Fairmont (city), Minn. Law 2017 1Sp c 1 art 5 s 19

Farm machinery, Minn. Law 2017 1Sp c 1 art 3 s 6

Fergus Falls (city), Minn. Law 2011 1Sp c 7 art 4 s 11, 2017 1Sp c 1 art 5 s 20

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

Fund-raising events, nonprofit organizations, Minn. Law 2014 c 308 art 3 s 12, 13

Fund-raising sales of food, exemptions, Minn. Law 2017 1Sp c 1 art 3 s 28

Garrison, Kathio, West Mille Lacs Lake Sanitary District, Minn. Law 2017 1Sp c 1 art 5 s 27

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 (city), Minn. Law 2011 1Sp c 7 art 4 s 4, 2017 1Sp c 1 art 5 s 6, 7

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

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 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 update, Minn. Law 2014 c 308 art 4 s 9

Internet sales, Minn. Law 2013 c 143 art 8 s 18, 19

Jukebox music, Minn. Law 2017 1Sp c 1 art 3 s 24

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

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

Avon (city), Minn. Law 2019 1Sp c 6 art 6 s 13

Blue Earth (city), Minn. Law 2019 1Sp c 6 art 6 s 14

Cambridge (city), Minn. Law 2019 1Sp c 6 art 6 s 15

Capital projects, local governments, Minn. Law 2021 1Sp c 14 art 8 s 1

Carlton County, Minn. Law 2021 1Sp c 14 art 8 s 3

Clearwater, revenue use, Minn. Law 2013 c 143 art 8 s 49

Cloquet (city), Minn. Law 2019 1Sp c 6 art 6 s 12, 2021 1Sp c 14 art 8 s 4

Detroit Lakes (city), Minn. Law 2019 1Sp c 6 art 6 s 16

Duluth (city), Minn. Law 2019 1Sp c 6 art 10 s 7

Edina (city), Minn. Law 2021 1Sp c 14 art 8 s 5

Elk River (city), Minn. Law 2019 1Sp c 6 art 6 s 17

Excelsior (city), Minn. Law 2019 1Sp c 6 art 6 s 18

Fergus Falls (city), Minn. Law 2021 1Sp c 14 art 8 s 6

Generally, Minn. Law 2019 1Sp c 6 art 6 s 1 to 2019 1Sp c 6 art 6 s 4

Grand Rapids (city), Minn. Law 2021 1Sp c 14 art 8 s 7

Greater Minnesota transportation sales and use tax, Minn. Law 2021 1Sp c 14 art 10 s 1

Hermantown (city), Minn. Law 2021 1Sp c 14 art 8 s 8

Information about, costs of providing, Minn. Law 2013 c 143 art 8 s 43

International Falls (city), Minn. Law 2019 1Sp c 6 art 6 s 20

Itasca County, Minn. Law 2021 1Sp c 14 art 8 s 9

La Crescent (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 21

Lake County lodging, Minn. Law 2019 1Sp c 6 art 6 s 22

Litchfield (city), Minn. Law 2021 1Sp c 14 art 8 s 10

Little Falls (city), Minn. Law 2021 1Sp c 14 art 8 s 11

Maple Grove (city), Minn. Law 2021 1Sp c 14 art 8 s 12

Marshall

Revenue use, Minn. Law 2013 c 143 art 8 s 50

Validation, Minn. Law 2013 c 143 art 8 s 51

Mille Lacs County, Minn. Law 2021 1Sp c 14 art 8 s 13

Minneapolis (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 5

Moorhead (city), Minn. Law 2021 1Sp c 14 art 8 s 14

North Mankato (city) food and beverage, Minn. Law 2019 1Sp c 6 art 6 s 23

Oakdale (city), Minn. Law 2021 1Sp c 14 art 8 s 15

Perham (city), Minn. Law 2019 1Sp c 6 art 6 s 24

Plymouth (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 25

Proctor, validation, Minn. Law 2013 c 143 art 8 s 52

Resolution and public notice, Minn. Law 2019 1Sp c 6 art 6 s 34

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

Rogers (city), Minn. Law 2019 1Sp c 6 art 6 s 26

Saint Augusta, extension, Minn. Law 2013 c 143 art 8 s 48

Saint Cloud, Minn. Law 2013 c 143 art 8 s 47

Saint Cloud (city), Minn. Law 2021 1Sp c 14 art 8 s 16

Saint Joseph, extension, Minn. Law 2013 c 143 art 8 s 48

Saint Paul, Minn. Law 2013 c 143 art 8 s 44, 45

Saint Paul (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 6

Saint Peter (city), Minn. Law 2021 1Sp c 14 art 8 s 17

Sartell (city), Minn. Law 2021 1Sp c 14 art 8 s 2

Sartell (city) food and beverage, Minn. Law 2019 1Sp c 6 art 6 s 27

Sartell, extension, Minn. Law 2013 c 143 art 8 s 48

Sauk Centre (city), Minn. Law 2019 1Sp c 6 art 6 s 28

Sauk Rapids, extension, Minn. Law 2013 c 143 art 8 s 48

Scanlon (city), Minn. Law 2019 1Sp c 6 art 6 s 29

Staples (city), Minn. Law 2021 1Sp c 14 art 8 s 18

Transportation sales and use tax, Minn. Law 2019 1Sp c 6 art 8 s 4 to 2019 1Sp c 6 art 8 s 6

Two Harbors (city), Minn. Law 2019 1Sp c 6 art 6 s 7 to 2019 1Sp c 6 art 6 s 9, 11

Virginia (city), Minn. Law 2019 1Sp c 6 art 6 s 30

Wadena (city), Minn. Law 2021 1Sp c 14 art 8 s 19

Waite Park (city), Minn. Law 2021 1Sp c 14 art 8 s 20

Waite Park, extension, Minn. Law 2013 c 143 art 8 s 48

Warren (city), Minn. Law 2021 1Sp c 14 art 8 s 21

West St. Paul (city), Minn. Law 2019 1Sp c 6 art 6 s 31

Willmar (city), Minn. Law 2019 1Sp c 6 art 6 s 32

Worthington (city), Minn. Law 2019 1Sp c 6 art 6 s 33

Local sales and use taxes, out-of-state retailers not maintaining place of business in Minnesota, Minn. Law 2017 1Sp c 1 art 3 s 9 to 2017 1Sp c 1 art 3 s 12, 43, 44

Local sales taxes

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

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

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

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

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

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

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 (city)

Capital projects, Minn. Law 2017 1Sp c 1 art 5 s 3

Expiration, Minn. Law 2017 1Sp c 1 art 5 s 4

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

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

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, 2017 1Sp c 3 art 3 s 111, 114, 115

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

Modular homes, Minn. Law 2016 c 189 art 14 s 2

Moose Lake (city), Minn. Law 2017 1Sp c 1 art 5 s 21

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 2017 1Sp c 3 art 3 s 109

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

Motor vehicle repair and replacement parts, revenue estimate report, Minn. Law 2017 1Sp c 3 art 3 s 123

Motor vehicles, see MOTOR VEHICLE SALES TAXES

Leases, sales tax revenue, transfer, Minn. Law 2013 c 117 art 3 s 24

Rentals, Minn. Law 2013 c 143 art 8 s 17

Repair paint and materials, Minn. Law 2013 c 143 art 8 s 8

Motor vehicles, tax collection and refund agreements, certain recreational vehicles, Minn. Law 2017 1Sp c 1 art 21 s 7

New London (city), Minn. Law 2017 1Sp c 1 art 5 s 22

New Ulm (city), Minn. Law 2017 1Sp c 1 art 5 s 8 to 2017 1Sp c 1 art 5 s 10

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, Minn. Law 2017 1Sp c 1 art 3 s 25, 27 to 29

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, 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 (city), Minn. Law 2017 1Sp c 1 art 5 s 17

Nursing homes, sales to, Minn. Law 2013 c 143 art 8 s 36

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

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

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, June accelerated payment, Minn. Law 2019 1Sp c 6 art 3 s 2, 3, 2021 1Sp c 14 art 4 s 1 to 2021 1Sp c 14 art 4 s 3, 2021 1Sp c 14 art 14 s 1

Payments

Due dates, Minn. Law 2013 c 143 art 16 s 2

Electronic, Minn. Law 2013 c 142 art 5 s 5

Penalties (monetary), generally, Minn. Law 2017 1Sp c 1 art 12 s 2

Penalties (monetary), interest on, Minn. Law 2013 c 143 art 18 s 5

Permits

Cancellation, Minn. Law 2019 1Sp c 6 art 23 s 1, 3

Generally, Minn. Law 2019 1Sp c 6 art 23 s 2

Suspension or revocation, disclosure, Minn. Law 2019 1Sp c 6 art 23 s 1

Petroleum products, Minn. Law 2017 1Sp c 1 art 3 s 22

Precious metal bullion, Minn. Law 2017 1Sp c 1 art 3 s 17

Proctor (city), Minn. Law 2010 c 389 art 5 s 1, 2017 1Sp c 1 art 5 s 11

Proctor, local sales tax, Minn. Law 2014 c 308 art 3 s 35

Proctor, validation, Minn. Law 2013 c 143 art 8 s 52

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

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

Real property, Minn. Law 2017 1Sp c 1 art 3 s 8

Refunds

All-terrain vehicles, tax refund agreements, Minn. Law 2017 1Sp c 1 art 21 s 7

Claims, Minn. Law 2017 1Sp c 1 art 3 s 33, 40

Denial, administrative review, Minn. Law 2017 1Sp c 1 art 16 s 28

Snowmobiles, tax refund agreements, Minn. Law 2017 1Sp c 1 art 21 s 7

To purchasers, Minn. Law 2017 1Sp c 1 art 21 s 6

Watercraft, tax refund agreements, Minn. Law 2017 1Sp c 1 art 21 s 7

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

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

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

Research and development facilities, construction, Minn. Law 2013 c 143 art 8 s 38, 40 to 42

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, filing, Minn. Law 2017 1Sp c 1 art 16 s 25

Returns, regulated investment companies, Minn. Law 2013 c 143 art 15 s 2

Revenues, depositing, Minn. Law 2017 1Sp c 1 art 3 s 37

Revisor's corrections, Minn. Law 2014 c 275 art 1 s 96

Ring tones, Minn. Law 2013 c 143 art 8 s 7

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

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

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

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, extension, Minn. Law 2013 c 143 art 8 s 48

Sauk Rapids, extension, Minn. Law 2013 c 143 art 8 s 48

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

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

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

Sleepy Eye (city), lodging tax, Minn. Law 2017 1Sp c 1 art 5 s 23

Snowmobiles, purchase and registration, Minn. Law 2017 1Sp c 1 art 21 s 1

Solicitor nexus, Minn. Law 2013 c 143 art 8 s 19

Spicer (city), Minn. Law 2017 1Sp c 1 art 5 s 24

Stadium builder's licenses, Minn. Law 2017 1Sp c 1 art 3 s 19

Storage

Retail sale, Minn. Law 2013 c 143 art 8 s 2

Self-storage services, Minn. Law 2013 c 143 art 8 s 16

Suite licenses, places of amusement or athletic events, Minn. Law 2017 1Sp c 1 art 3 s 18

Super Bowl, Minn. Law 2017 1Sp c 1 art 3 s 21, 41

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

Tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2

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

Telecommunications equipment, Minn. Law 2014 c 150 art 2 s 2, 3

Telecommunications, machinery and equipment, Minn. Law 2017 1Sp c 1 art 3 s 20, 23

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

Unsession changes, Minn. Law 2014 c 308 art 9 s 71 to 2014 c 308 art 9 s 76, 94

Use taxes

Collection, Minn. Law 2017 1Sp c 1 art 21 s 7

Refunds, Minn. Law 2017 1Sp c 1 art 21 s 7

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

Vending machines, food sold in, Minn. Law 2017 1Sp c 1 art 3 s 7, 13 to 16

Veterans organizations, sales to, Minn. Law 2013 c 143 art 8 s 31

Violations and penalties

Criminal penalties, Minn. Law 2017 1Sp c 1 art 12 s 3

Monetary penalties, Minn. Law 2017 1Sp c 1 art 12 s 2

Waite Park, extension, Minn. Law 2013 c 143 art 8 s 48

Walker (city), Minn. Law 2017 1Sp c 1 art 5 s 25

Warehousing, Minn. Law 2013 c 143 art 8 s 2

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

Worthington (city), local sales taxes, Minn. Law 2017 1Sp c 1 art 5 s 16

Worthington, local sales taxes, Minn. Law 2014 c 308 art 7 s 4