SALES AND USE TAXES

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

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

Exemptions

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

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

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

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

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

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

Marshall (city), Minn. Law 2010 c 389 art 5 s 6

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

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

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

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

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

Rochester (city), Minn. Law 2010 c 389 art 5 s 4

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