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Office of the Revisor of Statutes

2026 Minnesota Statutes Index (topics)

COMPUTER SOFTWARE

See also COMPUTER CRIME; DATABASES; INFORMATION SERVICES; PROGRAMMERS

Certified automated system, sales and use taxes, uniform administration, Minn. Statutes 2026 297A.995

Computer crime, definitions, Minn. Statutes 2026 609.87

Computer programs, see under ELECTRONIC VOTING SYSTEMS

Contracts

Indefinite subscription agreements, consumer protection, Minn. Statutes 2026 325G.56 to 325G.63

State departments and agencies, Minn. Statutes 2026 16E.016

Copyright or patent, state agency or local government software, Minn. Statutes 2026 13.03

Course materials, Minn. Statutes 2026 15.43

Courseware (computer software), Minn. Statutes 2026 15.43

Damage, Minn. Statutes 2026 609.88

Definitions

Commercial Code, Minn. Statutes 2026 336.9-102

Computer crimes, Minn. Statutes 2026 609.87

Destructive computer programs, Minn. Statutes 2026 609.87

Electronic Authentication Act, Minn. Statutes 2026 325K.01

Sales and use taxes, Minn. Statutes 2026 297A.61, 297A.68

Delivered electronically, sales and use taxes, Minn. Statutes 2026 297A.61, 297A.668

Destructive computer programs

Definitions, Minn. Statutes 2026 609.87

Distribution, criminal penalties, Minn. Statutes 2026 609.88

Digital goods, sales and use taxes, Minn. Statutes 2026 297A.668

Disabled persons, special education, Minn. Statutes 2026 125A.08, 125A.57 to 125A.60, 126C.10

Educational software

Education management information system, Minn. Statutes 2026 125B.05 to 125B.09

Minnesota Educational Computing Corporation, Minn. Statutes 2026 15.082

Tax treatment, Minn. Statutes 2026 290.0132, 290.0674

Electronic voting systems, see Computer programs under ELECTRONIC VOTING SYSTEMS

Filtering programs, public schools, Internet access to obscene materials, Minn. Statutes 2026 125B.15

Indefinite subscription agreements, consumer protection, Minn. Statutes 2026 325G.56 to 325G.63

Information Technology Services Department, licensing and sale, Minn. Statutes 2026 16E.15

Licenses

Counties, Minn. Statutes 2026 375.85

Information Technology Services Department, Minn. Statutes 2026 16E.15

State departments and agencies, Minn. Statutes 2026 16E.016

Supreme court, Minn. Statutes 2026 480.236

Matching programs, Minn. Statutes 2026 13B.01 to 13B.05

Minnesota Statutes, publication, Minn. Statutes 2026 3C.08

Natural Resources Department, product sales, receipts, appropriations, Minn. Statutes 2026 84.0855

Nonvisual technology access standards, Minn. Statutes 2026 16C.145

Nudification technology, prohibitions, penalties, Minn. Statutes 2026 325E.91

Pollution Control Agency, sale proceeds, depositing, Minn. Statutes 2026 16E.15

Public schools, see Computer software under SCHOOLS (K-12)

Purchase-money security interests, Minn. Statutes 2026 336.9-103, 336.9-324

Purchases

State agencies, prepayment, Minn. Statutes 2026 16A.065

State budget, detailed recommendations for, Minn. Statutes 2026 16A.11

State contracts, audit clause exemption, Minn. Statutes 2026 16C.05

Qualified data centers, Minn. Statutes 2026 297A.68

Research, development, design, or production, sales and use taxes, exemption, Minn. Statutes 2026 297A.68

Sales

Counties, Minn. Statutes 2026 375.84, 375.85

Information Technology Services Department, Minn. Statutes 2026 16E.15

Natural Resources Department, appropriations, Minn. Statutes 2026 84.0855

Supreme court, Minn. Statutes 2026 480.236

Transportation Department, Minn. Statutes 2026 160.2725

Sales and use taxes

Exemptions, Minn. Statutes 2026 297A.67, 297A.68

Telecommunications machinery and equipment, exemption, Minn. Statutes 2026 297A.68

School districts, see Computer software under SCHOOL DISTRICTS

State payroll systems, exemptions from using, Minn. Statutes 2026 16A.18

State property, see STATE INFORMATION SERVICES

Theft, Minn. Statutes 2026 609.89

Trade secret information, counties, software development, Minn. Statutes 2026 375.86

Viruses, Minn. Statutes 2026 609.87, 609.88

Voting computer programs, see Computer programs under ELECTRONIC VOTING SYSTEMS

Y2K problems, Minn. Statutes 2026 604B.04