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Minnesota Legislature

Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

SALES AND USE TAXES

Adding to sales price

Rental motor vehicle tax, exception, Minn. Statutes 2019 297A.61

Retailer agreements, uniform methods, Minn. Statutes 2019 297A.76

Administration

Agents regarded as retailers, Minn. Statutes 2019 297A.83

Compliance requirements, Minn. Statutes 2019 289A.01

Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2019 297A.665

Admissions, Minn. Statutes 2019 297A.61, 2019 297A.68, 2019 297A.70

Advertising

Materials, Minn. Statutes 2019 297A.68

Promotional direct mail, Minn. Statutes 2019 297A.668

Violations, Minn. Statutes 2019 289A.63

Aggregate materials deliveries, Minn. Statutes 2019 297A.61

Agricultural exemptions, Minn. Statutes 2019 297A.69

Agricultural machinery and equipment, Minn. Statutes 2019 297A.68

Agriculture processing facilities, Minn. Statutes 2019 297A.75

Air cooling equipment, Minn. Statutes 2019 297A.68

Aircraft, Minn. Statutes 2019 297A.82

All-terrain vehicles, registration, Minn. Statutes 2019 84.922

Ambulance supplies and vehicles, Minn. Statutes 2019 297A.67

Amount, computing, Minn. Statutes 2019 297A.76

Ancillary services, Minn. Statutes 2019 297A.61, 2019 297A.669

Aquaculture equipment, Minn. Statutes 2019 297A.61

Assessments

Additional taxes, Minn. Statutes 2019 289A.38, 2019 289A.60

Agricultural resource projects, Minn. Statutes 2019 41A.06

Jeopardy assessments, Minn. Statutes 2019 270C.36

Procedure for, Minn. Statutes 2019 270C.56

Refund claims, limitations, Minn. Statutes 2019 289A.40

Athletic facility memberships, Minn. Statutes 2019 297A.61

Automated sales suppression devices, Minn. Statutes 2019 289A.14, 2019 289A.60, 2019 289A.63

Baby products, Minn. Statutes 2019 297A.67

Bad debt loss, time limits on claims, Minn. Statutes 2019 289A.40

Baseball park, Minn. Statutes 2019 473.757, 2019 473.762

Biopharmaceutical manufacturing facilities, Minn. Statutes 2019 297A.71

Boarding care homes, Minn. Statutes 2019 297A.70

Boats and boating, watercraft purchase, collection and proof of payment, Minn. Statutes 2019 86B.401

Border city development zones

Collection, Minn. Statutes 2019 289A.56, 2019 469.1734

Exemptions, Minn. Statutes 2019 469.1732, 2019 469.1735

Tax incentives, disqualification, Minn. Statutes 2019 469.1733

Building materials, Minn. Statutes 2019 297A.61, 2019 297A.71

Bundled transactions, Minn. Statutes 2019 297A.61

Burials, equipment for, Minn. Statutes 2019 297A.67

Business exemptions, Minn. Statutes 2019 297A.68

Business expansions, Minn. Statutes 2019 297A.68

Cable television, service, Minn. Statutes 2019 297A.61

Candy

Exemptions, Minn. Statutes 2019 297A.67, 2019 297A.70

Generally, Minn. Statutes 2019 297A.61

Capital equipment, Minn. Statutes 2019 297A.68

Carpeting, Minn. Statutes 2019 297A.61

Certified service providers

Bad debt claims, Minn. Statutes 2019 289A.50

Relief from tax liability, Minn. Statutes 2019 297A.665

Uncollectible debt, offsets, Minn. Statutes 2019 297A.81

Cigarettes

Annual price survey, Minn. Statutes 2019 297F.25

Consumer use taxes, Minn. Statutes 2019 297F.25

Exemption certificates, Minn. Statutes 2019 297A.67

Sales taxes, Minn. Statutes 2019 297F.25

Cities, new taxes or increases, Minn. Statutes 2019 477A.016

City development districts, Minn. Statutes 2019 469.127

Claims, refund, Minn. Statutes 2019 289A.38, 2019 289A.40, 2019 297A.75

Cleaning services, Minn. Statutes 2019 297A.61

Clothing, Minn. Statutes 2019 297A.67

Collection

Accommodations intermediaries, Minn. Statutes 2019 297A.61, 2019 297A.66

Agents regarded as retailers, Minn. Statutes 2019 297A.83

Agricultural resource projects, Minn. Statutes 2019 41A.06

Agriculture processing facilities, Minn. Statutes 2019 297A.71

Aircraft, collection by Transportation Department, Minn. Statutes 2019 297A.82

All-terrain vehicles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825

Border city development zones, Minn. Statutes 2019 289A.56, 2019 469.1734

By retail dealers, Minn. Statutes 2019 297A.66

Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

Exemption certificates, see same under this topic

Failure to collect, criminal penalties, Minn. Statutes 2019 289A.63

Fraudulent failure to collect, seller's liability, Minn. Statutes 2019 297A.665

Generally, Minn. Statutes 2019 297A.75, 2019 297A.77

Jeopardy collections, Minn. Statutes 2019 270C.36

Local lodging taxes, collection with, Minn. Statutes 2019 469.190

Local sales and use taxes, Minn. Statutes 2019 270C.15, 2019 297A.66, 2019 297A.99

Marketplace providers, Minn. Statutes 2019 297A.66

Monetary penalties, Minn. Statutes 2019 289A.60

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66

Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31, 2019 297A.77

Revenue Department, duties, Minn. Statutes 2019 297A.99

Snowmobiles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825

State contractors, foreign vendors, Minn. Statutes 2019 16C.03

Tax collection agreements, certain recreational vehicles, Minn. Statutes 2019 297A.825

Uncollected taxes, amnesty provisions, Minn. Statutes 2019 297A.665

Uncollectible debt, offsets, Minn. Statutes 2019 297A.81

Use taxes, Minn. Statutes 2019 297A.77, 2019 297A.89

Violations, Minn. Statutes 2019 289A.63

Watercraft, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825

Who must collect, Minn. Statutes 2019 297A.66

Common carriers registered as retailers, Minn. Statutes 2019 297A.90

Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2019 297A.91

Computation of tax, Minn. Statutes 2019 297A.76

Computer software, Minn. Statutes 2019 297A.61

Computers, Minn. Statutes 2019 297A.67

Conference bridging services, Minn. Statutes 2019 297A.61

Constitutionally required increases, Minn. Statutes 2019 297A.62

Construction materials, exemptions, Minn. Statutes 2019 297A.71

Contested cases

Administrative review, exemption, Minn. Statutes 2019 297A.65

Permits, revocation, Minn. Statutes 2019 270C.722

Counties, new taxes or increases, Minn. Statutes 2019 477A.016

Court reporter documents, Minn. Statutes 2019 297A.68

Credits

Indian tribes, revenue sharing, Minn. Statutes 2019 270C.19

Local sales and use taxes, Minn. Statutes 2019 297A.80, 2019 297A.99

Tax credit certificates, border cities, Minn. Statutes 2019 469.1735

Taxes in other states or countries, Minn. Statutes 2019 297A.80

Cross-country ski passes, Minn. Statutes 2019 297A.67

Defenses, jeopardy assessments, Minn. Statutes 2019 270C.36

Definitions

Automated sales suppression devices, Minn. Statutes 2019 289A.14

Generally, Minn. Statutes 2019 297A.61, 2019 297A.66

Information returns (taxes), Minn. Statutes 2019 289A.18

Permits, Minn. Statutes 2019 297A.84

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2019 469.1733

Notice requirements, Minn. Statutes 2019 270C.725

Permits. effect, Minn. Statutes 2019 297A.84

Detailed telecommunications billing services, Minn. Statutes 2019 297A.61

Dietary supplements, Minn. Statutes 2019 297A.61

Direct pay certificates, Minn. Statutes 2019 297A.89

Disclosure

Returns, tax administration purposes, Minn. Statutes 2019 270B.12

Sales tax permits, information about, Minn. Statutes 2019 270B.08, 2019 270B.081

Drop shipment sales, relief from tax liability, Minn. Statutes 2019 297A.665

Drugs and medicine, Minn. Statutes 2019 297A.67

Dry cleaning services, Minn. Statutes 2019 297A.61

Duluth Heritage Sports Center, Minn. Statutes 2019 297A.70

Economic development authorities, Minn. Statutes 2019 469.101

Enforcement of law, Minn. Statutes 2019 297A.99

Equipment used to produce services, Minn. Statutes 2019 297A.68

Evasion, Minn. Statutes 2019 289A.63

Exemption certificates

Aircraft, Minn. Statutes 2019 297A.82

Cigarettes, Minn. Statutes 2019 297A.67

Contents, Minn. Statutes 2019 297A.72

Fungible goods, commingling, Minn. Statutes 2019 297A.74

Information about, disclosure, Minn. Statutes 2019 270B.081

Multiple points of use, Minn. Statutes 2019 297A.668

Purchasers, duties, Minn. Statutes 2019 297A.665, 2019 297A.72

Retailers, duties, Minn. Statutes 2019 297A.665

Solar energy systems, Minn. Statutes 2019 297A.67

Use, Minn. Statutes 2019 289A.60, 2019 297A.73

Exemptions

Agricultural exemptions, Minn. Statutes 2019 297A.69

Aircraft, Minn. Statutes 2019 297A.82

Biopharmaceutical manufacturing facilities, Minn. Statutes 2019 297A.71

Border city development zones, Minn. Statutes 2019 289A.56, 2019 469.1732, 2019 469.1734, 2019 469.1735

Building materials and supplies, Minn. Statutes 2019 297A.71

Business exemptions, Minn. Statutes 2019 116J.8738, 2019 297A.68

Business expansions, Minn. Statutes 2019 297A.68

Certificates, see Exemption certificates under this topic

Coin-operated entertainment and amusement devices, Minn. Statutes 2019 297A.68

Construction materials and supplies, Vikings stadium, Minn. Statutes 2019 297A.71, 2019 297A.75

County fairs

Concessions, Minn. Statutes 2019 297A.70

Savings use for maintenance of fairgrounds, Minn. Statutes 2019 38.27

De minimis exemption, Minn. Statutes 2019 297A.63, 2019 297A.67

Destination medical center, construction materials, exemptions, Minn. Statutes 2019 297A.71, 2019 297A.75

Digital goods, Minn. Statutes 2019 297A.67

Duluth Heritage Sports Center, Minn. Statutes 2019 297A.70

Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2019 297A.665

General exemptions, Minn. Statutes 2019 297A.67

Government exemptions, Minn. Statutes 2019 297A.70

Great Lakes Commission, Minn. Statutes 2019 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13

Herbicides, aquatic plants, Minn. Statutes 2019 297A.67

Hydroelectric generating facility, Minn. Statutes 2019 297A.71

Industrial production materials, Minn. Statutes 2019 297A.68

Job opportunity building zones (JOBZ), Minn. Statutes 2019 297A.68, 2019 469.319

Jukebox music, Minn. Statutes 2019 297A.68

Land clearing contracts, Minn. Statutes 2019 297A.68

Local governments

Capital projects, Minn. Statutes 2019 297A.71

Sales to, Minn. Statutes 2019 297A.98

Local sales and use taxes, Minn. Statutes 2019 297A.99

Logging equipment, Minn. Statutes 2019 297A.69

Medical equipment, Minn. Statutes 2019 297A.67

Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03

Motor vehicles, Minn. Statutes 2019 297B.13

Nonprofit arts organizations, admissions, Minn. Statutes 2019 297A.96

Nonprofit exemptions generally, Minn. Statutes 2019 297A.70

Nonprofit snowmobile clubs, machinery and equipment, Minn. Statutes 2019 297A.70

Nursing and boarding care homes, Minn. Statutes 2019 297A.70

Precious metal bullion, Minn. Statutes 2019 297A.67

Property purchased for lease to state, Minn. Statutes 2019 16A.85

Religious orders, Minn. Statutes 2019 297A.70

Service cooperatives (SCs), Minn. Statutes 2019 123A.21

Stadium builder's licenses, Minn. Statutes 2019 297A.67

State High School League tickets and admissions, Minn. Statutes 2019 297A.70

State Lottery, Minn. Statutes 2019 297A.65, 2019 297A.70

Steel reprocessors, pollution control equipment, Minn. Statutes 2019 297A.68

Suite licenses, Minn. Statutes 2019 297A.67

Transient merchants, Minn. Statutes 2019 329.11

University of Minnesota football stadium, Minn. Statutes 2019 297A.71

Farm auctions, Minn. Statutes 2019 297A.68

Farm machinery, Minn. Statutes 2019 297A.61

Feminine hygiene products, Minn. Statutes 2019 297A.67

Fire sprinkler systems, Minn. Statutes 2019 297A.68

Flea markets and shows, Minn. Statutes 2019 297A.87

Floor coverings, Minn. Statutes 2019 297A.61

Food preparation equipment, Minn. Statutes 2019 297A.68

Food stamps, purchases with, Minn. Statutes 2019 297A.67

Food

Exemptions, Minn. Statutes 2019 297A.67

Preparation, Minn. Statutes 2019 297A.61

Fuels, residential heating, exemption, Minn. Statutes 2019 297A.67

Fund-raising sales of food, exemptions, Minn. Statutes 2019 297A.70

Fungible goods, commingling, exemption certificates, Minn. Statutes 2019 297A.74

Fur clothing, Minn. Statutes 2019 297A.61

Gambling, see GAMBLING TAXES

Government exemptions, Minn. Statutes 2019 297A.70

Great Lakes Commission, Minn. Statutes 2019 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13

Hydroelectric generating facility, Minn. Statutes 2019 297A.71

Imposition of tax

Generally, Minn. Statutes 2019 297A.62, 2019 297A.75

Local sales and use taxes, Minn. Statutes 2019 297A.99

Right to impose, Minn. Statutes 2019 1.042

Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2019 297A.665

Status as debt, Minn. Statutes 2019 297A.77

Taxes in other states or countries, Minn. Statutes 2019 297A.80

Use taxes, Minn. Statutes 2019 297A.63

In lieu taxes, State Lottery revenues, Minn. Statutes 2019 297A.65, 2019 297A.94

Increases, constitutionally required, Minn. Statutes 2019 297A.62

Industrial production materials, Minn. Statutes 2019 297A.68

Installations, Minn. Statutes 2019 297A.61

Interest

Liability, Minn. Statutes 2019 289A.31

Local sales and use taxes, Minn. Statutes 2019 297A.99

Purchasers, Minn. Statutes 2019 289A.55

Refunds, Minn. Statutes 2019 289A.56, 2019 297A.75

Revenues, see same under this topic

Unpaid interest, successor liability of businesses, Minn. Statutes 2019 270C.57

Job opportunity building zones (JOBZ)

Exemptions, Minn. Statutes 2019 297A.68, 2019 469.315

Exemptions, repayment obligation, Minn. Statutes 2019 469.319

Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2019 297B.03

Refunds, Minn. Statutes 2019 297A.75

Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2019 297A.91

Jukebox music, Minn. Statutes 2019 297A.68

Jurisdiction, Minn. Statutes 2019 297A.66

Kennels, Minn. Statutes 2019 297A.61

Land clearing contracts, Minn. Statutes 2019 297A.68

Laundry services, Minn. Statutes 2019 297A.61

Lawn services, Minn. Statutes 2019 297A.61

Lawsuits

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2019 297A.91

Recovery of taxes, Minn. Statutes 2019 297A.77

Tax liability, right of contribution, Minn. Statutes 2019 270C.56

Taxes imposed by other states, statutes of limitation, Minn. Statutes 2019 541.01

Venue, Minn. Statutes 2019 289A.63

Local governments, sales to, Minn. Statutes 2019 297A.70, 2019 297A.98

Local sales and use taxes

Capital projects, local governments, Minn. Statutes 2019 297A.99

Collection, Minn. Statutes 2019 270C.15, 2019 297A.99

Coordination, state tax, Minn. Statutes 2019 297A.95

Credits, Minn. Statutes 2019 297A.80, 2019 297A.99

Delinquent taxes, notice, Minn. Statutes 2019 270C.725

Depositing, Minn. Statutes 2019 270C.15

Generally, Minn. Statutes 2019 297A.99

Greater Minnesota transportation sales and use tax, Minn. Statutes 2019 297A.993

Metropolitan transportation sales and use tax, Minn. Statutes 2019 297A.992, 2019 398A.10

Minneapolis, Minn. Statutes 2019 473.592

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66

Rates, Minn. Statutes 2019 297A.95, 2019 297A.99

Revenue Department, Minn. Statutes 2019 270C.14, 2019 297A.99

Rochester, Minn. Statutes 2019 469.45

Taxpayers, see same under this topic

Lodging, Minn. Statutes 2019 297A.61

Logging equipment, Minn. Statutes 2019 297A.61, 2019 297A.69

Manufactured homes, Minn. Statutes 2019 297A.62, 2019 297A.668, 2019 297A.67

Massages, Minn. Statutes 2019 297A.61

Meals, Minn. Statutes 2019 297A.67

Medical equipment, Minn. Statutes 2019 297A.67, 2019 297A.68

Metropolitan transportation sales and use tax, Minn. Statutes 2019 297A.992, 2019 398A.10

Minneapolis, local sales and use taxes, Minn. Statutes 2019 473.592

Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03

Modular homes, sourcing of sale, Minn. Statutes 2019 297A.668

Motor oils, used, Minn. Statutes 2019 297A.67

Motor vehicle cleaning services, Minn. Statutes 2019 297A.61

Motor vehicle leases, Minn. Statutes 2019 297A.815

Motor vehicle rentals

Definitions, Minn. Statutes 2019 297A.61

Tax and fees, Minn. Statutes 2019 297A.64

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Motor vehicles

Confiscation and forfeiture, Minn. Statutes 2019 297A.91

Disabled veterans, exemptions, Minn. Statutes 2019 297A.67

Exemptions, Minn. Statutes 2019 297B.13

Service loaners, exemption, Minn. Statutes 2019 297A.67

Tax collection and refund agreements, certain recreational vehicles, Minn. Statutes 2019 297A.825

Multiple points of use, Minn. Statutes 2019 297A.668

Natural gas, Minn. Statutes 2019 297A.68

Nonprofit arts organizations, admissions, Minn. Statutes 2019 297A.96

Nonprofit organizations, Minn. Statutes 2019 297A.70

Nursing homes, Minn. Statutes 2019 297A.70

Occasional sales, Minn. Statutes 2019 297A.67

Offsets, uncollectible debt, Minn. Statutes 2019 297A.81

Overpayment, refunds, interest, Minn. Statutes 2019 289A.50

Packing materials, Minn. Statutes 2019 297A.68

Park trailers, Minn. Statutes 2019 297A.63

Parking, Minn. Statutes 2019 297A.61

Payment

Accelerated monthly payments, Minn. Statutes 2019 289A.20

Agricultural resource projects, records, Minn. Statutes 2019 41A.03

Aircraft, Minn. Statutes 2019 297A.82, 2019 360.654

Annual payments, Minn. Statutes 2019 289A.18

Direct payments to Revenue Department, Minn. Statutes 2019 297A.668, 2019 297A.89

Due dates, Minn. Statutes 2019 289A.20

Electronic payments

Exception to, Minn. Statutes 2019 289A.11, 2019 289A.20

Generally, Minn. Statutes 2019 289A.20

Monetary penalties, Minn. Statutes 2019 289A.60

Estimated payments, Minn. Statutes 2019 289A.20

Gambling taxes, payment in lieu of, Minn. Statutes 2019 297E.02

Jeopardy assessments, Minn. Statutes 2019 270C.36

June accelerated payment, Minn. Statutes 2019 289A.20

Nonresident contractors, cash surety or bond, Minn. Statutes 2019 290.9705

Proof of payment, watercraft purchaser, Minn. Statutes 2019 86B.401

Quarterly payments, Minn. Statutes 2019 289A.18

Unpaid taxes, Minn. Statutes 2019 270C.57, 2019 297A.665

Use taxes, direct payment requirements, Minn. Statutes 2019 297A.89

Violations and penalties, see same under this topic

Penalties (monetary)

Generally, Minn. Statutes 2019 289A.60

Liability, Minn. Statutes 2019 289A.31

Local sales and use taxes, Minn. Statutes 2019 297A.99

Revenues, see same under this topic

Unpaid penalties, successor liability of businesses, Minn. Statutes 2019 270C.57

Permits

Applications, Minn. Statutes 2019 297A.83

Assignability, Minn. Statutes 2019 297A.84

Cancellation, Minn. Statutes 2019 270B.08, 2019 270C.722, 2019 297A.83, 2019 297A.84, 2019 297A.85

Contested cases, Minn. Statutes 2019 270C.722

Denial

Delinquent taxes, Minn. Statutes 2019 297A.84

Effect, Minn. Statutes 2019 297A.83

Direct pay permits, information about, disclosure, Minn. Statutes 2019 270B.081

Duration, Minn. Statutes 2019 297A.84

Electronic notification, Minn. Statutes 2019 270C.085

Engaging in business after revocation, Minn. Statutes 2019 289A.60, 2019 289A.63

Issuance, disclosure, Minn. Statutes 2019 270B.08

New permits, issuance after cancellation or revocation, Minn. Statutes 2019 270C.722

Nonconforming permits, Minn. Statutes 2019 297A.84

Out-of-state retailers, Minn. Statutes 2019 297A.83

Reinstatement, Minn. Statutes 2019 270C.722, 2019 297A.84

Requirements, Minn. Statutes 2019 297A.87

Sales without permit, Minn. Statutes 2019 289A.63

Security, Minn. Statutes 2019 270C.722, 2019 297A.84

Suspension or revocation

Cigarette distributors or subjobbers, Minn. Statutes 2019 297F.04, 2019 297F.185

Data classification, Minn. Statutes 2019 270B.08

Delinquent taxes, Minn. Statutes 2019 297A.84

Disclosure, Minn. Statutes 2019 270B.08

Engaging in business after, Minn. Statutes 2019 289A.60, 2019 289A.63

Gambling licenses, Minn. Statutes 2019 349.155

Generally, Minn. Statutes 2019 270C.722

Tobacco products distributors or subjobbers, Minn. Statutes 2019 297F.04, 2019 297F.185

Validity, Minn. Statutes 2019 297A.84

Voluntary applications, Minn. Statutes 2019 297A.83

Pest control services, Minn. Statutes 2019 297A.61

Pet grooming services, Minn. Statutes 2019 297A.61

Petroleum products, Minn. Statutes 2019 297A.68

Pipelines, distribution and transmission through, Minn. Statutes 2019 297A.68

Plants (vegetation), Minn. Statutes 2019 297A.61

Precious metal bullion, Minn. Statutes 2019 297A.67

Prepaid wireless calling services, Minn. Statutes 2019 297A.669, 2019 403.161

Presumptions

Exemption certificates, see same under this topic

Gross receipts, subject to tax, Minn. Statutes 2019 297A.665

Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2019 297A.99

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66

Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2019 297A.665

Prizes, Minn. Statutes 2019 297A.68

Property in transit, Minn. Statutes 2019 297A.68

Property purchased for lease to state, Minn. Statutes 2019 16A.85

Publications, Minn. Statutes 2019 297A.68

Qualified data centers, Minn. Statutes 2019 297A.68

Rates

Combined rates, Minn. Statutes 2019 297A.62

Coordination, state and local rates, Minn. Statutes 2019 297A.95

Generally, Minn. Statutes 2019 297A.62

Local sales and use taxes, Minn. Statutes 2019 297A.95, 2019 297A.99

Taxes in other states or countries, Minn. Statutes 2019 297A.80

Transitional period for services, Minn. Statutes 2019 297A.62, 2019 297A.63

Real property, Minn. Statutes 2019 297A.61

Rebates, Minn. Statutes 2019 16A.46, 2019 256.028, 2019 270C.347

Receipts (documents), use taxes, Minn. Statutes 2019 297A.77, 2019 297A.78

Refund claims

Applications, Minn. Statutes 2019 297A.75

Capital equipment refund claims, Minn. Statutes 2019 289A.40

Filing, statutes of limitations, Minn. Statutes 2019 289A.40

Purchaser filed refund claims, Minn. Statutes 2019 289A.38, 2019 289A.40

Refunds

Agriculture processing facilities, Minn. Statutes 2019 297A.71, 2019 297A.75

All-terrain vehicles, tax refund agreements, Minn. Statutes 2019 297A.825

Border city development zones, Minn. Statutes 2019 289A.56, 2019 469.1734

Capital equipment, Minn. Statutes 2019 289A.40, 2019 289A.56

Claims, Minn. Statutes 2019 289A.40, 2019 297A.75

Common carriers, Minn. Statutes 2019 289A.56

Data centers, Minn. Statutes 2019 297A.75

Denial, administrative review, Minn. Statutes 2019 289A.50

Erroneous collections, Minn. Statutes 2019 289A.50

Form prepared by Revenue Department, Minn. Statutes 2019 289A.50

Generally, Minn. Statutes 2019 297A.75

Indian tribes, tax refund agreements, Minn. Statutes 2019 270C.19

Interest, Minn. Statutes 2019 289A.50, 2019 289A.56, 2019 297A.75

Job opportunity building zones, Minn. Statutes 2019 297A.75

Limitations, Minn. Statutes 2019 289A.40

Local sales and use taxes, Minn. Statutes 2019 297A.99

Offsets, MinnesotaCare premiums, Minn. Statutes 2019 256L.15

Properties destroyed by fire, Minn. Statutes 2019 297A.75

Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31

Snowmobiles, tax refund agreements, Minn. Statutes 2019 297A.825

To purchasers, Minn. Statutes 2019 289A.38, 2019 289A.40, 2019 289A.50, 2019 289A.56

To vendors, Minn. Statutes 2019 289A.50

Watercraft, tax refund agreements, Minn. Statutes 2019 297A.825

Religious orders, Minn. Statutes 2019 297A.70

Reports about

Gross receipts reporting, cash or accrual basis, Minn. Statutes 2019 297A.79

Revenues, government revenues, Minn. Statutes 2019 297A.991

Tax incidence biennial reports, Minn. Statutes 2019 270C.13

Resold admission tickets, Minn. Statutes 2019 297A.68

Retail sales, Minn. Statutes 2019 297A.61, 2019 297A.77

Returns

Amended returns, Minn. Statutes 2019 469.319

Consolidated returns, Minn. Statutes 2019 289A.11, 2019 289A.60

Disclosure, tax administration purposes, Minn. Statutes 2019 270B.12

Dollar amounts, rounding off, Minn. Statutes 2019 289A.11

Failure to file, Minn. Statutes 2019 289A.60, 2019 289A.63, 2019 297A.85

Failure to report local sales taxes, monetary penalties, Minn. Statutes 2019 289A.60

False or fraudulent returns, Minn. Statutes 2019 289A.63

Filing, Minn. Statutes 2019 289A.11, 2019 289A.18, 2019 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2019 289A.60

Inspection, tax administration purposes, Minn. Statutes 2019 270B.12

Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31

Retail dealers, record keeping requirements, Minn. Statutes 2019 297A.77

Rulemaking, Minn. Statutes 2019 289A.11

Revenue targets, Minn. Statutes 2019 16A.102

Revenues

Depositing, Minn. Statutes 2019 41A.06, 2019 297A.94

Government revenues, Minn. Statutes 2019 297A.991

Indian tribes, revenue-sharing agreements, Minn. Statutes 2019 270C.19

Local sales and use taxes, collection and distribution, Minn. Statutes 2019 297A.99

Reports about, Minn. Statutes 2019 297A.991

Sales tax account numbers

Exemption certificates, Minn. Statutes 2019 297A.72

State contracts with foreign vendors, Minn. Statutes 2019 16C.03

Schedules and tables, state and local rates, coordination, Minn. Statutes 2019 297A.95

Security services, Minn. Statutes 2019 297A.61

Senior citizens organizations, fund-raising, Minn. Statutes 2019 297A.70

Service cooperatives (SCs), Minn. Statutes 2019 123A.21

Services, machinery and equipment used to provide, Minn. Statutes 2019 297A.68

Sewing materials, Minn. Statutes 2019 297A.67

Ships or vessels, Minn. Statutes 2019 297A.68

Ski areas, machinery and equipment for, Minn. Statutes 2019 297A.68

Snowmobiles, purchase and registration, Minn. Statutes 2019 84.82

Soft drinks

Exemptions, Minn. Statutes 2019 297A.67, 2019 297A.70

Generally, Minn. Statutes 2019 297A.61

Solar energy products, Minn. Statutes 2019 297A.67

Solid waste management taxes, Minn. Statutes 2019 297H.10

Sourcing of sale

Generally, Minn. Statutes 2019 297A.668

Telecommunication sourcing, Minn. Statutes 2019 297A.669

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

Special tooling, Minn. Statutes 2019 297A.68

Sports club memberships, Minn. Statutes 2019 297A.61

Stadium builder's licenses, Minn. Statutes 2019 297A.67

State budget, recommended revenue as a share of personal income, Minn. Statutes 2019 16A.102

State High School League tickets and admissions, Minn. Statutes 2019 297A.70

State Lottery revenues, Minn. Statutes 2019 297A.65, 2019 297A.94

State property

Property purchased for lease to state, exemption, Minn. Statutes 2019 16A.85

Transfers between agencies, exemptions, Minn. Statutes 2019 15.039

Statutes of limitations

Additional taxes, assessments, Minn. Statutes 2019 289A.38

Taxes imposed by other states, lawsuits, Minn. Statutes 2019 541.01

Violations, generally, Minn. Statutes 2019 289A.63

Steel reprocessors, pollution control equipment, Minn. Statutes 2019 297A.68

Streamlined sales tax agreement

Generally, Minn. Statutes 2019 297A.995

Uncollectible debt, allocation among member states, Minn. Statutes 2019 297A.81

Withdrawal from agreement, effect, Minn. Statutes 2019 297A.66

Student organizations, fund-raising, Minn. Statutes 2019 297A.70

Suite licenses, places of amusement or athletic events, Minn. Statutes 2019 297A.67

Super Bowl admissions, Minn. Statutes 2019 297A.68

Taconite production equipment, Minn. Statutes 2019 297A.68

Tax liability

Claims for refunds, Minn. Statutes 2019 270C.56

Failure to report, permits, cancellation, Minn. Statutes 2019 297A.85

Interest, Minn. Statutes 2019 289A.31

Lawsuits, right of contribution, Minn. Statutes 2019 270C.56

Personal liability, Minn. Statutes 2019 270C.56

Purchasers, Minn. Statutes 2019 289A.31, 2019 297A.995

Retailers or sellers, Minn. Statutes 2019 289A.31, 2019 297A.665

Use taxes, Minn. Statutes 2019 289A.31, 2019 297A.78

Who is liable, Minn. Statutes 2019 289A.31

Tax liens, successor businesses, duties, Minn. Statutes 2019 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2019 270C.725

Local sales and use taxes, Minn. Statutes 2019 297A.99

Tax tables, state and local rates, coordination, Minn. Statutes 2019 297A.95

Taxable sales, generally, Minn. Statutes 2019 297A.61

Taxable services, generally, Minn. Statutes 2019 297A.61

Taxpayers

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2019 289A.60

Notice received, Minn. Statutes 2019 270C.725

Receipts, extinguishment of liability, Minn. Statutes 2019 297A.78

Reports given, gross receipts from sales, Minn. Statutes 2019 297A.79

Sales to, delinquent taxes, Minn. Statutes 2019 270C.725

Security, Minn. Statutes 2019 297A.84, 2019 297A.92

Service of process on, Minn. Statutes 2019 297A.92

Sureties, Minn. Statutes 2019 297A.92

Uncollectible debt, offsets, Minn. Statutes 2019 297A.81

Telecommunications services

Definitions, Minn. Statutes 2019 297A.61

Sourcing of sale, Minn. Statutes 2019 297A.669

Telecommunications, machinery and equipment, Minn. Statutes 2019 297A.68

Television commercials, Minn. Statutes 2019 297A.68

Television, pay television machinery and equipment, Minn. Statutes 2019 297A.68

Ticket resellers, Minn. Statutes 2019 297A.68

Towns

New taxes or increases, Minn. Statutes 2019 477A.016

Sales to, Minn. Statutes 2019 297A.70

Transient merchants, Minn. Statutes 2019 329.11

Trees and shrubs

Removal, Minn. Statutes 2019 297A.68 to 2019 297A.70

Taxability, Minn. Statutes 2019 297A.61

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

University of Minnesota football stadium, Minn. Statutes 2019 297A.71

Use taxes

Cigarettes, consumer use taxes, Minn. Statutes 2019 297F.25

Collection, Minn. Statutes 2019 297A.77, 2019 297A.825, 2019 297A.89

Direct pay taxes deemed use taxes, Minn. Statutes 2019 297A.90

Exemption certificates, Minn. Statutes 2019 297A.665

Imposition of tax, Minn. Statutes 2019 297A.63

Liability, Minn. Statutes 2019 297A.78

Liquor use or storage, Minn. Statutes 2019 295.75

Local sales and use taxes, Minn. Statutes 2019 297A.99

Municipal solid waste management services, Minn. Statutes 2019 297H.115

Refunds, Minn. Statutes 2019 297A.825

Rounding up or down, Minn. Statutes 2019 297A.76

Utilities, Minn. Statutes 2019 297A.61

Vending machines, food sold in, Minn. Statutes 2019 297A.61

Vertical services, Minn. Statutes 2019 297A.61

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Collection violations, Minn. Statutes 2019 289A.63

Criminal penalties, Minn. Statutes 2019 289A.63

Monetary penalties, Minn. Statutes 2019 289A.60

Payment violations

Criminal penalties, Minn. Statutes 2019 289A.63

Electronic payments, monetary penalties, Minn. Statutes 2019 289A.60

Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2019 168.27

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2019 297A.91

Permits, see same under this topic

Voice mail services, Minn. Statutes 2019 297A.61

Waste management containers and compactors, Minn. Statutes 2019 297A.68

Waste processing equipment, Minn. Statutes 2019 297A.68

Water utility services, Minn. Statutes 2019 297A.67

Wind energy conversion systems, Minn. Statutes 2019 297A.68