SALES AND USE TAXES

Collection

Generally, revisor's correction, Minn. Law 2025 c 20 s 233

Local sales and use taxes, Minn. Law 2025 1Sp c 13 art 10 s 6

Data centers, electricity used for, deleted, Minn. Law 2025 1Sp c 13 art 3 s 4

Definitions, Uniform Sales and Use Tax Administration Act, Minn. Law 2025 1Sp c 13 art 10 s 7

Exemptions

Building materials and supplies, Minn. Law 2025 1Sp c 13 art 10 s 1 to 2025 1Sp c 13 art 10 s 4

Enterprise information technology equipment and computer software, Minn. Law 2025 1Sp c 12 s 18

Qualified large-scale data centers, Minn. Law 2025 1Sp c 12 s 17

Imposition of tax, revisor's correction, Minn. Law 2025 c 20 s 233

Local sales and use taxes

County transportation sales and use tax, reporting, Minn. Law 2025 1Sp c 8 art 2 s 82

Seven-county metropolitan area, regional transportation sales tax

Definitions, Minn. Law 2025 1Sp c 8 art 2 s 80

Distribution, Minn. Law 2025 1Sp c 8 art 2 s 81

Zip code areas, determination of where sales occur, Minn. Law 2025 1Sp c 13 art 10 s 6

Payment, due dates, Minn. Law 2025 1Sp c 13 art 3 s 1

Penalties (monetary), underpayment, Minn. Law 2025 1Sp c 13 art 3 s 2

Refunds, building materials, sustainable aviation fuel facilities, Minn. Law 2025 1Sp c 13 art 10 s 2 to 2025 1Sp c 13 art 10 s 4

Revenues, depositing, Minn. Law 2025 1Sp c 8 art 2 s 79, 2025 1Sp c 13 art 10 s 5

Seven-county metropolitan area, regional transportation sales tax

Definitions, Minn. Law 2025 1Sp c 8 art 2 s 80

Distribution, Minn. Law 2025 1Sp c 8 art 2 s 81

Uniform Sales and Use Tax Administration Act

Certified service providers, liability, Minn. Law 2025 1Sp c 13 art 10 s 8

Definitions, Minn. Law 2025 1Sp c 13 art 10 s 7

Use taxes, cannabis gross receipts taxes, Minn. Law 2025 1Sp c 13 art 3 s 3, 2025 1Sp c 13 art 8 s 18

Violations and penalties, monetary penalties, Minn. Law 2025 1Sp c 13 art 3 s 2