SALES AND USE TAXES

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

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

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

Exemptions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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