Capital Icon Minnesota Legislature

Office of the Revisor of Statutes

2026 Minnesota Statutes Index (topics)

OCCASIONAL SALES

Consumer goods, Minn. Statutes 2026 325F.69

Farm auctions, sales and use taxes, exemptions, Minn. Statutes 2026 297A.68

Farmers' markets, Minn. Statutes 2026 28A.151, 28A.152, 604A.10

Food, licensing laws, exemptions, Minn. Statutes 2026 28A.15, 28A.152

Home-processed pet treats, Minn. Statutes 2026 25.391

Livestock market agencies, exemptions, Minn. Statutes 2026 17A.03

Prevention of Consumer Fraud Act, Minn. Statutes 2026 325F.68 to 325F.70

Sales and use taxes

Exemptions, Minn. Statutes 2026 297A.68

Generally, Minn. Statutes 2026 297A.67

Tangible personal property used in trade or business, sales and use taxes, Minn. Statutes 2026 297A.67, 297A.68

Venison distribution and reimbursement, Minn. Statutes 2026 17.035

Violations and penalties

Generally, Minn. Statutes 2026 325F.69

Remedies, Minn. Statutes 2026 325F.70