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

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, 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

Definitions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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