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

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

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

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

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

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

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

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

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

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

Construction materials, various entities, exemptions, Minn. Law 2013 c 143 art 13 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, refurbished, Minn. Law 2013 c 143 art 8 s 27, 2014 c 308 art 3 s 9, 32

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 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

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

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

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

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

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

Construction materials, various entities, Minn. Law 2013 c 143 art 13 s 22

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

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

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

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

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

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

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

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

Library construction materials, donated, Minn. Law 2014 c 308 art 3 s 35

Local governments, sale to, Minn. Law 2013 c 143 art 8 s 29

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

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

Marshall

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

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

Materials consumed in industrial production, Minn. Law 2013 c 143 art 8 s 25

Medical devices, Minn. Law 2013 c 143 art 8 s 22, 2014 c 308 art 3 s 30

Metropolitan transportation sales and use tax, Minn. Law 2013 c 117 art 3 s 33

Motor vehicle lease taxes, Minn. Law 2014 c 312 art 11 s 29

Motor vehicles

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

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, 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

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

Pay television services machinery and equipment, Minn. Law 2014 c 150 art 2 s 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

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

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

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

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, 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 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

Lodging tax, Minn. Law 2013 c 143 art 8 s 46

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

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

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, retail sales, definition, effective date, Minn. Law 2014 c 308 art 11 s 7

Solicitor nexus, Minn. Law 2013 c 143 art 8 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

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

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

Textbooks, Minn. Law 2013 c 143 art 8 s 24

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

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

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

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

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