Minnesota Legislature

Office of the Revisor of Statutes

2026 Minnesota Statutes Index (topics)

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DIGITAL GOODS

Repairs, consumers' rights, Minn. Statutes 2026 325E.72

Sales and use taxes

Definitions, Minn. Statutes 2026 297A.61

Exemptions, Minn. Statutes 2026 297A.67

Sourcing of sale, Minn. Statutes 2026 297A.668