SALES AND USE TAXES

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

Cannabis products, Indian reservation sales, exemptions, Minn. Law 2024 c 121 art 2 s 34, 35

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

Collection, revisor's correction, Minn. Law 2024 c 85 s 95

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

Exemptions

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

Biopharmaceutical manufacturing facilities, revisor's correction, Minn. Law 2024 c 85 s 115

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

Building materials and supplies

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

Building materials and supplies, revisor's correction, Minn. Law 2024 c 85 s 93

Cannabis products, Indian reservation sales, Minn. Law 2023 c 63 art 2 s 9, 14, 2024 c 121 art 2 s 34, 35

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, 2024 c 121 art 2 s 36

Local governments, capital projects, revisor's correction, Minn. Law 2024 c 85 s 94

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 2023 c 63 art 2 s 16

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

Season ticket purchasing rights to collegiate events, Minn. Law 2023 c 64 art 5 s 2, 4

Suite licenses, Minn. Law 2023 c 64 art 5 s 2, 3

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

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

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, 2024 c 121 art 2 s 34, 35

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

Local sales and use taxes

Avon (city), Minn. Law 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

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

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

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 2023 c 64 art 10 s 31

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

Duluth (city)

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 2023 c 64 art 10 s 17

Excelsior (city), Minn. Law 2023 c 64 art 10 s 15

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

Fergus Falls (city), Minn. Law 2023 c 64 art 10 s 18, 19

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

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

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

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

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

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

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

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

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

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

Oakdale (city), Minn. Law 2023 c 64 art 10 s 20 to 2023 c 64 art 10 s 23

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

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 2023 c 64 art 10 s 16

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

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

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

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

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

Waite Park (city), Minn. Law 2023 c 64 art 10 s 24

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

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

Local sales and use taxes, Beltrami County, Minn. Law 2024 c 76 s 6

Motor vehicle leases, Minn. Law 2024 c 127 art 3 s 92

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

Rebates, Minn. Law 2024 c 80 art 1 s 36

Refund claims, applications, revisor's correction, Minn. Law 2024 c 85 s 96, 97

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

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

Revenues, depositing, Minn. Law 2023 c 68 art 3 s 27

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

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

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