SALES AND USE TAXES

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

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

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

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

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

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

Bundled transactions, Minn. Law 2023 c 64 art 5 s 2

Business exemptions, Minn. Law 2023 c 64 art 5 s 6

Cannabis products

Indian reservation sales, exemptions, Minn. Law 2023 c 63 art 2 s 9, 14

Sale defined, Minn. Law 2023 c 63 art 2 s 11

Capital equipment, Minn. Law 2017 1Sp c 1 art 3 s 20

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

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

Collection, retail delivery fee, Minn. Law 2023 c 68 art 3 s 20

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

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

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

Definitions, generally, Minn. Law 2023 c 63 art 2 s 11, 2023 c 64 art 19 s 4

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

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

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

Exemptions

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

Amenities included with admission to professional sporting events, Minn. Law 2023 c 64 art 5 s 7

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

Blood centers, Minn. Law 2023 c 64 art 5 s 8

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

Qualifications, Minn. Law 2023 c 64 art 5 s 10, 12 to 32, 2023 c 72 art 3 s 33

Soccer stadium, deleted, Minn. Law 2023 c 25 s 162

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

Cannabis products, Indian reservation sales, Minn. Law 2023 c 63 art 2 s 9, 14

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

County fairs

Concessions, Minn. Law 2023 c 64 art 5 s 9

Savings use for maintenance of fairgrounds, Minn. Law 2023 c 64 art 5 s 1

Firearm storage units, Minn. Law 2023 c 64 art 5 s 5

Generally, Minn. Law 2023 c 63 art 2 s 12 to 2023 c 63 art 2 s 14

Government exemptions, Minn. Law 2023 c 63 art 2 s 15

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

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

Local governments, capital projects, soccer stadium, deleted, Minn. Law 2023 c 25 s 162

Natural gas fees, Minn. Law 2023 c 64 art 5 s 11

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, 2023 c 63 art 2 s 16

Nursing and boarding care homes, Minn. Law 2023 c 63 art 2 s 17

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

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

Season ticket purchasing rights to collegiate events, Minn. Law 2021 1Sp c 14 art 4 s 4, 2023 c 64 art 5 s 2, 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, Minn. Law 2023 c 64 art 5 s 2, 3

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

Sustainable aviation fuel facilities, Minn. Law 2023 c 68 art 3 s 26

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

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 2017 1Sp c 1 art 5 s 20

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

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

In lieu taxes, State Lottery revenues, Minn. Law 2023 c 60 art 4 s 96

Indian reservation sales, cannabis products, Minn. Law 2023 c 63 art 2 s 9, 14

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

Local governments, sales to, Minn. Law 2023 c 63 art 2 s 15

Local sales and use taxes

Avon (city), Minn. Law 2019 1Sp c 6 art 6 s 13, 2023 c 64 art 10 s 12 to 2023 c 64 art 10 s 14

Beltrami County, Minn. Law 2023 c 64 art 10 s 25

Blackduck (city), Minn. Law 2023 c 64 art 10 s 26

Bloomington (city), Minn. Law 2023 c 64 art 10 s 27

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

Brooklyn Center (city), Minn. Law 2023 c 64 art 10 s 28

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

Chanhassen (city), Minn. Law 2023 c 64 art 10 s 29

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

Conforming changes, Minn. Law 2023 c 37 art 5 s 1

Cook County, lodging tax, Minn. Law 2023 c 64 art 11 s 3

Cottage Grove (city), Minn. Law 2023 c 64 art 10 s 30

Detroit Lakes (city), Minn. Law 2019 1Sp c 6 art 6 s 16, 2023 c 64 art 10 s 31

Dilworth (city), Minn. Law 2023 c 64 art 10 s 32

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

Food and beverage taxes, Minn. Law 2023 c 64 art 11 s 1

Lodging taxes, Minn. Law 2023 c 64 art 11 s 2

East Grand Forks (city), Minn. Law 2023 c 64 art 10 s 33

Edina (city), Minn. Law 2021 1Sp c 14 art 8 s 5, 2023 c 64 art 10 s 17

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, 2023 c 64 art 10 s 15

Fairmont (city), Minn. Law 2023 c 64 art 10 s 34

Fergus Falls (city), Minn. Law 2021 1Sp c 14 art 8 s 6, 2023 c 64 art 10 s 18, 19

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

Golden Valley (city), Minn. Law 2023 c 64 art 10 s 37

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

Greater Minnesota transportation sales and use tax, metropolitan counties, reports given, Minn. Law 2023 c 68 art 4 s 79

Henderson (city), Minn. Law 2023 c 64 art 10 s 35

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

Hibbing (city), Minn. Law 2023 c 64 art 10 s 36

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

Jackson (city), Minn. Law 2023 c 64 art 10 s 38

Jackson County, Minn. Law 2023 c 64 art 10 s 39

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

Lake of the Woods County, lodging tax, Minn. Law 2023 c 64 art 11 s 4

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

Local taxes advisory task force, Minn. Law 2023 c 64 art 10 s 51

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

Metropolitan region sales and use tax, Minn. Law 2023 c 37 art 5 s 2

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

Monticello (city), Minn. Law 2023 c 64 art 10 s 40

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

Moratorium, Minn. Law 2023 c 64 art 10 s 1

Mounds View (city), Minn. Law 2023 c 64 art 10 s 41

North Mankato (city), Minn. Law 2023 c 64 art 10 s 10

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, 2023 c 64 art 10 s 20 to 2023 c 64 art 10 s 23

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 (city), Minn. Law 2023 c 64 art 10 s 42

Regional transportation sales and use tax, Minn. Law 2023 c 68 art 3 s 28

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

Rice County, Minn. Law 2023 c 64 art 10 s 43

Richfield (city), Minn. Law 2023 c 64 art 10 s 44

Rochester (city), Minn. Law 2023 c 64 art 10 s 6 to 2023 c 64 art 10 s 9

Rogers (city), Minn. Law 2019 1Sp c 6 art 6 s 26, 2023 c 64 art 10 s 16

Roseville (city), Minn. Law 2023 c 64 art 10 s 45

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

Saint Joseph (city), Minn. Law 2023 c 64 art 10 s 46

Saint Paul (city), Minn. Law 2023 c 64 art 10 s 2 to 2023 c 64 art 10 s 5

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

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

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

Seven-county metropolitan area, regional transportation sales tax, Minn. Law 2023 c 68 art 3 s 29

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

Stearns County, Minn. Law 2023 c 64 art 10 s 47

Stillwater (city), Minn. Law 2023 c 64 art 10 s 48

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, 2023 c 64 art 10 s 24

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

Winona County, Minn. Law 2023 c 64 art 10 s 49

Woodbury (city), Minn. Law 2023 c 64 art 10 s 50

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

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

Metropolitan transportation sales and use tax, Minn. Law 2017 1Sp c 3 art 3 s 111, 114, 115

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 leases, Minn. Law 2017 1Sp c 3 art 3 s 109

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

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

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

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

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

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

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

Permits, cancellation, Minn. Law 2023 c 63 art 2 s 18

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 2017 1Sp c 1 art 5 s 11

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

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, Indian tribes, tax refund agreements, Minn. Law 2023 c 64 art 15 s 5, 2023 c 64 art 19 s 1

Regional transportation sales tax, seven-county metropolitan area, Minn. Law 2023 c 68 art 3 s 29

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

Retail delivery fee

Collection, Minn. Law 2023 c 68 art 3 s 20

Depositing, Minn. Law 2023 c 68 art 3 s 20

Returns, failure to file, Minn. Law 2023 c 63 art 2 s 18

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

Revenues, depositing, Minn. Law 2017 1Sp c 1 art 3 s 37, 2023 c 68 art 3 s 27

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

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

State Lottery revenues, Minn. Law 2023 c 60 art 4 s 96

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

Sustainable aviation fuel facilities, Minn. Law 2023 c 68 art 3 s 26

Taconite production equipment, Minn. Law 2023 c 64 art 6 s 3

Tax liability, failure to report, permits, cancellation, Minn. Law 2023 c 63 art 2 s 18

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

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

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, cannabis gross receipts taxes, Minn. Law 2023 c 63 art 2 s 9

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

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

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

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