CAPITAL ASSETS

Capital equipment

Replacement capital equipment, Minn. Statutes 2025 297A.62

Sales and use taxes, Minn. Statutes 2025 289A.40, 297A.68

Industrial loan and thrift companies

Allocation, Minn. Statutes 2025 53.03, 53.05

Amount necessary, Minn. Statutes 2025 53.02, 53.03, 53.05

Liquid assets, Minn. Statutes 2025 53.07

Medical assistance

Eligibility, exclusions, Minn. Statutes 2025 256B.056

Nursing facilities, Minn. Statutes 2025 256B.421, 256B.431

Natural resources asset preservation and replacement program, Minn. Statutes 2025 84.946

Nursing facilities, medical assistance, Minn. Statutes 2025 256R.02

Sales, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2025 290.191

Sales and use taxes, see SALES AND USE TAXES

Savings banks, amount required, Minn. Statutes 2025 50.175

Venture capital

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2025 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2025 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2025 469.084