SALES AND USE TAXES

Adding to sales price

Rental motor vehicle tax, exception, Minn. Statutes 2005 297A.61

Retailer agreements, uniform methods, Minn. Statutes 2005 297A.76

Administration

Agents regarded as retailers, Minn. Statutes 2005 297A.83

Compliance requirements, Minn. Statutes 2005 289A.01

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2005 297A.665

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Advertising, violations, Minn. Statutes 2005 289A.63

Advisory council

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

All-terrain vehicles, registration, Minn. Statutes 2005 84.922

Amnesty provisions, uncollected or unpaid taxes, Minn. Statutes 2005 297A.666

Amount, computing, Minn. Statutes 2005 297A.76

Amusement and recreation

Reports about, Minn. Statutes 2005 290.0676

Assessments

Additional taxes, Minn. Statutes 2005 289A.38, 289A.60

Agricultural resource projects, Minn. Statutes 2005 41A.06

Jeopardy assessments, Minn. Statutes 2005 270C.36

Procedure for, Minn. Statutes 2005 270C.56

Refund claims, limitations, Minn. Statutes 2005 289A.40

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Bad debt loss, time limits on claims, Minn. Statutes 2005 289A.40

Capital equipment, defined, exemption, Minn. Statutes 2005 297A.68

Certificates and certification

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Certified automated system

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Certified service providers

Bad debt claims, Minn. Statutes 2005 289A.50

Uncollectible debt, offsets, Minn. Statutes 2005 297A.81

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Cigarette sales taxes, Minn. Statutes 2005 297F.25

Cities, new taxes or increases, Minn. Statutes 2005 477A.016

City development districts, Minn. Statutes 2005 469.127

Claims, refund, Minn. Statutes 2005 289A.38, 289A.40, 297A.75

Collection

Agents regarded as retailers, Minn. Statutes 2005 297A.83

Agricultural resource projects, Minn. Statutes 2005 41A.06

Agriculture processing facilities, Minn. Statutes 2005 297A.71

Aircraft, collection by Transportation Department, Minn. Statutes 2005 297A.82

At time of sale, Minn. Statutes 2005 297A.77

Border city development zones, Minn. Statutes 2005 469.1734

By retail dealers, Minn. Statutes 2005 297A.66

Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Exemption certificates, see same under this topic

Failure to collect, criminal penalties, Minn. Statutes 2005 289A.63

Fraudulent failure to collect, seller's liability, Minn. Statutes 2005 297A.665

Generally, Minn. Statutes 2005 297A.75, 297A.77

Jeopardy collections, Minn. Statutes 2005 270C.36

Local lodging taxes, collection with, Minn. Statutes 2005 469.190

Local sales and use taxes, Minn. Statutes 2005 270C.15, 297A.66, 297A.99

Monetary penalties, Minn. Statutes 2005 289A.60

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66

Recovery, lawsuits, Minn. Statutes 2005 297A.77

Remittance of amounts collected as taxes, Minn. Statutes 2005 289A.31, 297A.77

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Revenue Department, duties, Minn. Statutes 2005 297A.99

State contractors, foreign vendors, Minn. Statutes 2005 16C.03

State contracts with foreign vendors, Minn. Statutes 2005 16C.03

Uncollected taxes, amnesty provisions, Minn. Statutes 2005 297A.665

Uncollectible debt, offsets, Minn. Statutes 2005 297A.81

Use taxes, Minn. Statutes 2005 297A.77, 297A.89

Violations, Minn. Statutes 2005 289A.63

Who must collect, Minn. Statutes 2005 297A.66

Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2005 297A.91

Computation of tax, Minn. Statutes 2005 297A.76

Conflict of laws

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Contested cases

Administrative review, exemption, Minn. Statutes 2005 297A.65

Permits, revocation, Minn. Statutes 2005 270C.722

Counties, new taxes or increases, Minn. Statutes 2005 477A.016

Credits

Indian tribes, revenue sharing, Minn. Statutes 2005 270C.19

Local sales and use taxes, Minn. Statutes 2005 297A.80, 297A.99

Multistate Tax Compact, Minn. Statutes 2005 290.171

Tax credit certificates, border cities, Minn. Statutes 2005 469.1735

Taxes in other states or countries, Minn. Statutes 2005 297A.80

Data, Minn. Statutes 2005 297A.995

Defenses

Jeopardy assessments, Minn. Statutes 2005 270C.36

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Definitions

Common carriers as retailers, Minn. Statutes 2005 297A.90

Generally, Minn. Statutes 2005 297A.61

Information returns (taxes), Minn. Statutes 2005 289A.18

Mineral production facilities, Minn. Statutes 2005 297A.71

Multistate Tax Compact, Minn. Statutes 2005 290.171

Nonprofit groups, exemptions, Minn. Statutes 2005 297A.70

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2005 469.1733

Notice requirements, Minn. Statutes 2005 270C.725

Direct pay certificates, Minn. Statutes 2005 297A.89

Disclosure

Returns, tax administration purposes, Minn. Statutes 2005 270B.12

Sales tax permits, information about, Minn. Statutes 2005 270B.08, 270B.081

Eating and drinking

Reports about, Minn. Statutes 2005 290.0676

Economic development authorities, Minn. Statutes 2005 469.101

Enforcement of law, Minn. Statutes 2005 297A.99

Equipment used to produce services, Minn. Statutes 2005 297A.68

Evasion, Minn. Statutes 2005 289A.63

Exemption certificates

Aircraft, Minn. Statutes 2005 297A.82

Cigarettes, Minn. Statutes 2005 297A.67

Contents, Minn. Statutes 2005 297A.72

Fungible goods, commingling, Minn. Statutes 2005 297A.74

Information about, disclosure, Minn. Statutes 2005 270B.081

Multiple points of use exemption certificates, Minn. Statutes 2005 297A.668

Multistate Tax Compact, Minn. Statutes 2005 290.171

Purchasers, duties, Minn. Statutes 2005 297A.665, 297A.72

Retailers, duties, Minn. Statutes 2005 297A.665

Solar energy systems, Minn. Statutes 2005 297A.67

Use, Minn. Statutes 2005 289A.60, 297A.73

Exemptions

Admissions to arts events, colleges, and universities, Minn. Statutes 2005 297A.70

Agricultural exemptions, Minn. Statutes 2005 297A.69

Aircraft, Minn. Statutes 2005 297A.82

Biotechnology and health sciences industry zones, Minn. Statutes 2005 297A.68, 469.336, 469.340

Border city development zones, Minn. Statutes 2005 469.1732, 469.1734, 469.1735

Building materials and supplies, Minn. Statutes 2005 297A.71

Business exemptions, Minn. Statutes 2005 297A.68

Certificates, see Exemption certificates under this topic

Constitutional exemptions, Minn. Statutes 2005 297A.67

De minimis exemption, Minn. Statutes 2005 297A.63, 297A.67

Enterprise zones, Minn. Statutes 2005 469.169

Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2005 297A.665

General exemptions, Minn. Statutes 2005 297A.67

Government exemptions, Minn. Statutes 2005 297A.70

Great Lakes Commission, Minn. Statutes 2005 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2005 62L.13

Industrial production materials, Minn. Statutes 2005 297A.68

International economic development zone, Minn. Statutes 2005 297A.68, 469.324

Job opportunity building zones, Minn. Statutes 2005 469.319

Land clearing contracts, Minn. Statutes 2005 297A.68

Local governments, Minn. Statutes 2005 297A.98

Local sales and use taxes, Minn. Statutes 2005 297A.99

Minnesota Risk Adjustment Association, Minn. Statutes 2005 62Q.03

Motor vehicles, Minn. Statutes 2005 297B.13

Nonprofit arts organizations, admissions, Minn. Statutes 2005 297A.96

Nonprofit exemptions generally, Minn. Statutes 2005 297A.70

Property purchased for lease to state, Minn. Statutes 2005 16A.85

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Senior citizens organizations, fundraising, Minn. Statutes 2005 297A.70

Service cooperatives (SCs), Minn. Statutes 2005 123A.21

State Lottery revenues, Minn. Statutes 2005 297A.65

State property, transfers of agency powers, Minn. Statutes 2005 15.039

Steel reprocessors, pollution control equipment, Minn. Statutes 2005 297A.68

Student organizations, fundraising, Minn. Statutes 2005 297A.70

Telecommunications equipment, Minn. Statutes 2005 297A.68

Transient merchants, Minn. Statutes 2005 329.11

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Use taxes, personal use exemption, Minn. Statutes 2005 297A.67

Fees, rental motor vehicles, registration, Minn. Statutes 2005 297A.64

Food preparation equipment, Minn. Statutes 2005 297A.68

Gambling, see GAMBLING TAXES

Imposition of tax

Federal land occupants, Minn. Statutes 2005 1.042

Generally, Minn. Statutes 2005 297A.62, 297A.75

Local sales and use taxes, Minn. Statutes 2005 297A.99

Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115

Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2005 297A.665

Status as debt, Minn. Statutes 2005 297A.77

Taxes in other states or countries, Minn. Statutes 2005 297A.80

Use taxes, Minn. Statutes 2005 297A.63

In lieu taxes, State Lottery revenues, Minn. Statutes 2005 297A.65, 297A.94

Industrial production, defined, exemption, Minn. Statutes 2005 297A.68

Interest

Liability, Minn. Statutes 2005 289A.31

Local sales and use taxes, Minn. Statutes 2005 297A.99

Refunds, Minn. Statutes 2005 289A.56, 297A.75

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Revenues, see same under this topic

Unpaid interest, successor liability of businesses, Minn. Statutes 2005 270C.57

International economic development zone

Exemptions, Minn. Statutes 2005 297A.68, 469.324

Repayment obligation, Minn. Statutes 2005 469.328

Job opportunity building zones

Building materials and supplies, exemptions, Minn. Statutes 2005 297A.68, 469.315

Exemptions, repayment obligation, Minn. Statutes 2005 469.319

Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2005 297B.03

Judgments, nonpayment of taxes

Tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2005 297A.91

Lawsuits

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2005 297A.91

Recovery of taxes, Minn. Statutes 2005 297A.77

Tax liability, right of contribution, Minn. Statutes 2005 270C.56

Taxes imposed by other states, statutes of limitation, Minn. Statutes 2005 541.01

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Venue, Minn. Statutes 2005 289A.63

Liability, uniform sales and use tax administration

Certified automated system and service providers, Minn. Statutes 2005 297A.995

Like-kind transactions

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Local sales and use taxes

Baseball park (major league), Minn. Statutes 2005 473I.07

Collection, Minn. Statutes 2005 270C.15, 297A.99

Coordination, state tax, Minn. Statutes 2005 297A.95

Credits, Minn. Statutes 2005 297A.80, 297A.99

Delinquent taxes, notice, Minn. Statutes 2005 270C.725

Depositing, Minn. Statutes 2005 270C.15

Generally, Minn. Statutes 2005 297A.99

Minneapolis, Minn. Statutes 2005 473.592

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66

Rates, Minn. Statutes 2005 297A.95, 297A.99

Revenue Department, Minn. Statutes 2005 270C.14, 297A.99

Taxpayers, see same under this topic

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Lodging

Reports about, Minn. Statutes 2005 290.0676

Monetary allowances

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Motor vehicle leases, Minn. Statutes 2005 297A.815

Motor vehicle rentals, tax and fees, Minn. Statutes 2005 297A.64

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Motor vehicles, Minn. Statutes 2005 297B.11, 297B.13

Nexus, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Offsets, uncollectible debt, Minn. Statutes 2005 297A.81

Overpayment, refunds, interest, Minn. Statutes 2005 289A.50

Payment

Accelerated payments, violations, monetary penalties, Minn. Statutes 2005 289A.60

Agricultural resource projects, records, Minn. Statutes 2005 41A.03

Aircraft, Minn. Statutes 2005 297A.82, 360.654

Annual payments, Minn. Statutes 2005 289A.18

Common carriers registered as retailers, Minn. Statutes 2005 297A.90

Direct payments to Revenue Department, Minn. Statutes 2005 297A.668, 297A.89, 297A.90

Due dates, Minn. Statutes 2005 289A.20

Electronic payments, Minn. Statutes 2005 289A.20, 289A.60

Estimated payments, Minn. Statutes 2005 289A.20

Gambling taxes, payment in lieu of, Minn. Statutes 2005 297E.02

Jeopardy assessments, Minn. Statutes 2005 270C.36

June accelerated payment, Minn. Statutes 2005 289A.20

Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115

Nonresident contractors, cash surety or bond, Minn. Statutes 2005 290.9705

Proof of payment, watercraft purchaser's certificate, Minn. Statutes 2005 86B.401

Quarterly payments, Minn. Statutes 2005 289A.18

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Unpaid taxes, Minn. Statutes 2005 270C.57, 297A.665

Use taxes, direct payment requirements, Minn. Statutes 2005 297A.89

Violations and penalties, see same under this topic

Penalties (monetary)

Generally, Minn. Statutes 2005 289A.60

Liability, Minn. Statutes 2005 289A.31

Local sales and use taxes, Minn. Statutes 2005 297A.99

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Revenues, see same under this topic

Unpaid penalties, successor liability of businesses, Minn. Statutes 2005 270C.57

Permits

Applications, Minn. Statutes 2005 297A.83

Assignability, Minn. Statutes 2005 297A.84

Cancellation, Minn. Statutes 2005 270B.08, 270C.722, 297A.83, 297A.85

Contested cases, Minn. Statutes 2005 270C.722

Denial, effect, Minn. Statutes 2005 297A.83

Direct pay permits, information about, disclosure, Minn. Statutes 2005 270B.081

Duration, Minn. Statutes 2005 297A.84

Engaging in business after revocation, Minn. Statutes 2005 289A.60, 289A.63

Issuance, disclosure, Minn. Statutes 2005 270B.08

New permits, issuance after cancellation or revocation, Minn. Statutes 2005 270C.722

Out-of-state retailers, Minn. Statutes 2005 297A.83

Reinstatement, Minn. Statutes 2005 270C.722

Requirements, Minn. Statutes 2005 297A.87

Sales without permit, Minn. Statutes 2005 289A.63

Security, Minn. Statutes 2005 270C.722, 297A.84

Suspension or revocation

Cigarette distributors or subjobbers, Minn. Statutes 2005 297F.04, 297F.185

Data classification, Minn. Statutes 2005 270B.08

Disclosure, Minn. Statutes 2005 270B.08

Engaging in business after, Minn. Statutes 2005 289A.60, 289A.63

Gambling licenses, Minn. Statutes 2005 349.155

Generally, Minn. Statutes 2005 270C.722

Tobacco products distributors or subjobbers, Minn. Statutes 2005 297F.04, 297F.185

Validity, Minn. Statutes 2005 297A.84

Voluntary applications, Minn. Statutes 2005 297A.83

Pipelines, distribution and transmission through, Minn. Statutes 2005 297A.68

Presumptions

Exemption certificates, see same under this topic

Gross receipts, subject to tax, Minn. Statutes 2005 297A.665

Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2005 297A.99

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66

Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2005 297A.665

Rates

Common carriers registered as retailers, Minn. Statutes 2005 297A.90

Coordination, state and local rates, Minn. Statutes 2005 297A.95

Generally, Minn. Statutes 2005 297A.62

Local sales and use taxes, Minn. Statutes 2005 297A.95, 297A.99

Manufactured homes, Minn. Statutes 2005 297A.62

Park trailers, Minn. Statutes 2005 297A.62

Taxes in other states or countries, Minn. Statutes 2005 297A.80

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Rebates, Minn. Statutes 2005 16A.1522, 16A.46, 256.028, 270C.347

Receipts (documents), use taxes, Minn. Statutes 2005 297A.77, 297A.78

Refund claims

Applications, Minn. Statutes 2005 297A.75

Capital equipment refund claims, Minn. Statutes 2005 289A.40

Filing, statutes of limitations, Minn. Statutes 2005 289A.40

Purchaser filed refund claims, Minn. Statutes 2005 289A.38, 289A.40

Refunds

Agriculture processing facilities, Minn. Statutes 2005 297A.71, 297A.75

Biotechnology and health sciences industry zones, Minn. Statutes 2005 289A.56

Border city development zones, Minn. Statutes 2005 469.1734

Capital equipment, Minn. Statutes 2005 289A.40, 289A.56, 297A.75

Claims, Minn. Statutes 2005 289A.40, 297A.75

Common carriers, Minn. Statutes 2005 289A.56, 297A.90

Denial, administrative review, Minn. Statutes 2005 289A.50

Erroneous collections, Minn. Statutes 2005 289A.50

Form prepared by Revenue Department, Minn. Statutes 2005 289A.50

Generally, Minn. Statutes 2005 297A.75

Indian tribes, tax refund agreements, Minn. Statutes 2005 270C.19

Interest, Minn. Statutes 2005 289A.50, 289A.56, 297A.75

Limitations, Minn. Statutes 2005 289A.40

Local sales and use taxes, Minn. Statutes 2005 297A.99

Municipal utilities, construction materials, Minn. Statutes 2005 297A.75

Offsets, MinnesotaCare premiums, Minn. Statutes 2005 256L.15

Remittance of amounts collected as taxes, Minn. Statutes 2005 289A.31

To purchasers, Minn. Statutes 2005 289A.38, 289A.40, 289A.50, 289A.56

To vendors, Minn. Statutes 2005 289A.50

Reports about

Gross receipts reporting, cash or accrual basis, Minn. Statutes 2005 297A.79

Revenues, government revenues, Minn. Statutes 2005 297A.991

Tax incidence biennial reports, Minn. Statutes 2005 270C.13

Retail sales, Minn. Statutes 2005 297A.61

Returns

Amended returns, Minn. Statutes 2005 469.319, 469.328, 469.340

Common carriers registered as retailers, Minn. Statutes 2005 297A.90

Consolidated returns, Minn. Statutes 2005 289A.11, 289A.60

Disclosure, tax administration purposes, Minn. Statutes 2005 270B.12

Dollar amounts, rounding off, Minn. Statutes 2005 289A.11

Failure to file, Minn. Statutes 2005 289A.60, 289A.63, 297A.85

Failure to report local sales taxes, monetary penalties, Minn. Statutes 2005 289A.60

False or fraudulent returns, Minn. Statutes 2005 289A.63

Filing, Minn. Statutes 2005 289A.11, 289A.18, 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2005 289A.60

Inspection, tax administration purposes, Minn. Statutes 2005 270B.12

Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115

Remittance of amounts collected as taxes, Minn. Statutes 2005 289A.31

Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64

Reporting form, solid waste management taxes, Minn. Statutes 2005 297H.10

Rulemaking, Minn. Statutes 2005 289A.11

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Revenues

Depositing, Minn. Statutes 2005 41A.06, 297A.94

Government revenues, Minn. Statutes 2005 297A.991

Indian tribes, revenue-sharing agreements, Minn. Statutes 2005 270C.19

Local sales and use taxes, collection and distribution, Minn. Statutes 2005 297A.99

Reports about, Minn. Statutes 2005 297A.991

Sales tax account numbers

State contracts with foreign vendors, Minn. Statutes 2005 16C.03

Sales tax account numbers, exemption certificates, Minn. Statutes 2005 297A.72

Schedules and tables

State and local rates, coordination, Minn. Statutes 2005 297A.95

Services, machinery and equipment used to provide, Minn. Statutes 2005 297A.68

Snowmobiles, purchase and registration requirements, Minn. Statutes 2005 84.82

Sourcing of sale

Generally, Minn. Statutes 2005 297A.668

Telecommunication sourcing, Minn. Statutes 2005 297A.669

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

State budget, recommended revenue targets, Minn. Statutes 2005 16A.102

State property

Transfers between agencies, exemptions, Minn. Statutes 2005 15.039

Statutes of limitations

Additional taxes, assessments, Minn. Statutes 2005 289A.38

Taxes imposed by other states, lawsuits, Minn. Statutes 2005 541.01

Violations, generally, Minn. Statutes 2005 289A.63

Streamlined sales tax agreement

Generally, Minn. Statutes 2005 297A.995

Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2005 297A.666

Uncollectible debt, allocation among member states, Minn. Statutes 2005 297A.81

Withdrawal from agreement, effect, Minn. Statutes 2005 297A.66

Tax liability

Erroneous data provided by state, relief from liability, Minn. Statutes 2005 297A.995

Estimated taxes, underpayment, monetary penalties, Minn. Statutes 2005 289A.60

Failure to report, permits, cancellation, Minn. Statutes 2005 297A.85

Interest, Minn. Statutes 2005 289A.31

Lawsuits, right of contribution, Minn. Statutes 2005 270C.56

Multistate Tax Compact, exemption, Minn. Statutes 2005 290.171

Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115

Personal liability, Minn. Statutes 2005 270C.56

Purchasers, Minn. Statutes 2005 289A.31

Retailers or sellers, Minn. Statutes 2005 289A.31, 297A.665, 297A.666

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Use taxes, Minn. Statutes 2005 289A.31, 297A.78

Who is liable, Minn. Statutes 2005 289A.31

Tax liens, successor businesses, duties, Minn. Statutes 2005 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2005 270C.725

Local sales and use taxes, Minn. Statutes 2005 297A.99

Tax tables, state and local rates, coordination, Minn. Statutes 2005 297A.95

Taxable sales, generally, Minn. Statutes 2005 297A.61

Taxable services, generally, Minn. Statutes 2005 297A.61

Taxpayers

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2005 289A.60

Notice given, arbitration requests, multistate taxes, Minn. Statutes 2005 290.171

Notice received, Minn. Statutes 2005 270C.725

Receipts, extinguishment of liability, Minn. Statutes 2005 297A.78

Reports given, gross receipts from sales, Minn. Statutes 2005 297A.79

Sales to, delinquent taxes, Minn. Statutes 2005 270C.725

Security, Minn. Statutes 2005 297A.84, 297A.92

Service of process on, Minn. Statutes 2005 297A.92

Sureties, Minn. Statutes 2005 297A.92

Uncollectible debt, offsets, Minn. Statutes 2005 297A.81

Telecommunications equipment, Minn. Statutes 2005 297A.68

Towns, new taxes or increases, Minn. Statutes 2005 477A.016

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995

Use taxes

Collection, Minn. Statutes 2005 297A.77, 297A.89

Direct pay taxes deemed use taxes, Minn. Statutes 2005 297A.90

Exemption certificates, Minn. Statutes 2005 297A.665

Imposition of tax, Minn. Statutes 2005 297A.63

Liability, Minn. Statutes 2005 297A.78

Liquor use or storage, Minn. Statutes 2005 295.75

Local sales and use taxes, Minn. Statutes 2005 297A.99

Municipal solid waste management services, Minn. Statutes 2005 297H.115

Personal use exemption, Minn. Statutes 2005 297A.67

Rounding up or down, Minn. Statutes 2005 297A.76

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Collection violations, Minn. Statutes 2005 289A.63

Criminal penalties, Minn. Statutes 2005 289A.63

Monetary penalties, Minn. Statutes 2005 289A.60

Payment violations

Criminal penalties, Minn. Statutes 2005 289A.63

Electronic payments, monetary penalties, Minn. Statutes 2005 289A.60

Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2005 168.27

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2005 297A.91

Permits, see same under this topic