Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes Index (topics)
SALES AND USE TAXES
Adding to sales price
Rental motor vehicle tax, exception, Minn. Statutes 2007 297A.61
Retailer agreements, uniform methods, Minn. Statutes 2007 297A.76
Administration
Agents regarded as retailers, Minn. Statutes 2007 297A.83
Compliance requirements, Minn. Statutes 2007 289A.01
Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2007 297A.665
Admissions, Minn. Statutes 2007 297A.61, 297A.68, 297A.70
Advertising, violations, Minn. Statutes 2007 289A.63
Advertising materials, Minn. Statutes 2007 297A.68
Aggregate materials deliveries, Minn. Statutes 2007 297A.61
Agricultural exemptions, Minn. Statutes 2007 297A.69
Agricultural machinery and equipment, Minn. Statutes 2007 297A.68
Agriculture processing facilities, Minn. Statutes 2007 297A.75
Air cooling equipment, Minn. Statutes 2007 297A.68
Aircraft, Minn. Statutes 2007 297A.82
All-terrain vehicles, registration, Minn. Statutes 2007 84.922
Ambulance supplies, Minn. Statutes 2007 297A.67
Amnesty provisions, uncollected or unpaid taxes, Minn. Statutes 2007 297A.666
Amount, computing, Minn. Statutes 2007 297A.76
Aquaculture equipment, Minn. Statutes 2007 297A.61
Assessments
Additional taxes, Minn. Statutes 2007 289A.38, 289A.60
Agricultural resource projects, Minn. Statutes 2007 41A.06
Jeopardy assessments, Minn. Statutes 2007 270C.36
Procedure for, Minn. Statutes 2007 270C.56
Refund claims, limitations, Minn. Statutes 2007 289A.40
Athletic facility memberships, Minn. Statutes 2007 297A.61
Baby products, Minn. Statutes 2007 297A.67
Bad debt loss, time limits on claims, Minn. Statutes 2007 289A.40
Baseball park, Minn. Statutes 2007 297A.71, 473.757, 473.762
Biotechnology and health sciences industry zones, Minn. Statutes 2007 297A.68, 469.336, 469.340
Boats and boating, proof of payment
Watercraft purchaser's certificate, Minn. Statutes 2007 86B.401
Border city development zones
Collection, Minn. Statutes 2007 469.1734
Exemptions, Minn. Statutes 2007 469.1732, 469.1735
Tax incentives, disqualification, Minn. Statutes 2007 469.1733
Building materials, Minn. Statutes 2007 297A.61, 297A.71
Burials, equipment for, Minn. Statutes 2007 297A.67
Business exemptions, Minn. Statutes 2007 297A.68
Cable television service, Minn. Statutes 2007 297A.61
Candy
Exemptions, Minn. Statutes 2007 297A.67, 297A.70
Generally, Minn. Statutes 2007 297A.61
Capital equipment, Minn. Statutes 2007 297A.68, 297A.75
Carpeting, Minn. Statutes 2007 297A.61
Certified service providers
Bad debt claims, Minn. Statutes 2007 289A.50
Uncollectible debt, offsets, Minn. Statutes 2007 297A.81
Cigarettes
Exemption certificates, Minn. Statutes 2007 297A.67
Sales taxes, Minn. Statutes 2007 297F.25
Cities, new taxes or increases, Minn. Statutes 2007 477A.016
City development districts, Minn. Statutes 2007 469.127
Claims, refund, Minn. Statutes 2007 289A.38, 289A.40, 297A.75
Cleaning services, Minn. Statutes 2007 297A.61
Clothing, Minn. Statutes 2007 297A.67
Collection
Agents regarded as retailers, Minn. Statutes 2007 297A.83
Agricultural resource projects, Minn. Statutes 2007 41A.06
Agriculture processing facilities, Minn. Statutes 2007 297A.71
Aircraft, collection by Transportation Department, Minn. Statutes 2007 297A.82
Border city development zones, Minn. Statutes 2007 469.1734
By retail dealers, Minn. Statutes 2007 297A.66
Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2007 297A.995
Exemption certificates, see same under this topic
Failure to collect, criminal penalties, Minn. Statutes 2007 289A.63
Fraudulent failure to collect, seller's liability, Minn. Statutes 2007 297A.665
Generally, Minn. Statutes 2007 297A.75, 297A.77
Jeopardy collections, Minn. Statutes 2007 270C.36
Local lodging taxes, collection with, Minn. Statutes 2007 469.190
Local sales and use taxes, Minn. Statutes 2007 270C.15, 297A.66, 297A.99
Monetary penalties, Minn. Statutes 2007 289A.60
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2007 297A.66
Remittance of amounts collected as taxes, Minn. Statutes 2007 289A.31, 297A.77
Revenue Department, duties, Minn. Statutes 2007 297A.99
State contractors, foreign vendors, Minn. Statutes 2007 16C.03
Uncollected taxes, amnesty provisions, Minn. Statutes 2007 297A.665
Uncollectible debt, offsets, Minn. Statutes 2007 297A.81
Use taxes, Minn. Statutes 2007 297A.77, 297A.89
Violations, Minn. Statutes 2007 289A.63
Who must collect, Minn. Statutes 2007 297A.66
Common carriers registered as retailers, Minn. Statutes 2007 297A.90
Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2007 297A.91
Computation of tax, Minn. Statutes 2007 297A.76
Computer software, Minn. Statutes 2007 297A.61
Computers, Minn. Statutes 2007 297A.67
Construction materials, exemptions, Minn. Statutes 2007 297A.71
Contested cases
Administrative review, exemption, Minn. Statutes 2007 297A.65
Permits, revocation, Minn. Statutes 2007 270C.722
Counties, new taxes or increases, Minn. Statutes 2007 477A.016
Court reporter documents, Minn. Statutes 2007 297A.68
Credits
Indian tribes, revenue sharing, Minn. Statutes 2007 270C.19
Local sales and use taxes, Minn. Statutes 2007 297A.80, 297A.99
Multistate Tax Compact, Minn. Statutes 2007 290.171
Tax credit certificates, border cities, Minn. Statutes 2007 469.1735
Taxes in other states or countries, Minn. Statutes 2007 297A.80
Cross-country ski passes, Minn. Statutes 2007 297A.67
Defenses, jeopardy assessments, Minn. Statutes 2007 270C.36
Definitions
Generally, Minn. Statutes 2007 297A.61
Information returns (taxes), Minn. Statutes 2007 289A.18
Multistate Tax Compact, Minn. Statutes 2007 290.171
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2007 469.1733
Notice requirements, Minn. Statutes 2007 270C.725
Dietary supplements, Minn. Statutes 2007 297A.61
Direct pay certificates, Minn. Statutes 2007 297A.89
Direct satellite service, Minn. Statutes 2007 297A.61
Disclosure
Returns, tax administration purposes, Minn. Statutes 2007 270B.12
Sales tax permits, information about, Minn. Statutes 2007 270B.08, 270B.081
Drugs and medicine, Minn. Statutes 2007 297A.67
Dry cleaning services, Minn. Statutes 2007 297A.61
Economic development authorities, Minn. Statutes 2007 469.101
Enforcement of law, Minn. Statutes 2007 297A.99
Enterprise zones, Minn. Statutes 2007 469.169
Equipment used to produce services, Minn. Statutes 2007 297A.68
Evasion, Minn. Statutes 2007 289A.63
Exemption certificates
Aircraft, Minn. Statutes 2007 297A.82
Cigarettes, Minn. Statutes 2007 297A.67
Contents, Minn. Statutes 2007 297A.72
Fungible goods, commingling, Minn. Statutes 2007 297A.74
Information about, disclosure, Minn. Statutes 2007 270B.081
Multiple points of use exemption certificates, Minn. Statutes 2007 297A.668
Multistate Tax Compact, Minn. Statutes 2007 290.171
Purchasers, duties, Minn. Statutes 2007 297A.665, 297A.72
Retailers, duties, Minn. Statutes 2007 297A.665
Solar energy systems, Minn. Statutes 2007 297A.67
Use, Minn. Statutes 2007 289A.60, 297A.73
Exemptions
Agricultural exemptions, Minn. Statutes 2007 297A.69
Aircraft, Minn. Statutes 2007 297A.82
Baseball park, Minn. Statutes 2007 297A.71
Biotechnology and health sciences industry zones, Minn. Statutes 2007 297A.68, 469.336, 469.340
Border city development zones, Minn. Statutes 2007 469.1732, 469.1734, 469.1735
Building materials and supplies, Minn. Statutes 2007 297A.71
Business exemptions, Minn. Statutes 2007 297A.68
Certificates, see Exemption certificates under this topic
Constitutional exemptions, Minn. Statutes 2007 297A.67
De minimis exemption, Minn. Statutes 2007 297A.63, 297A.67
Enterprise zones, Minn. Statutes 2007 469.169
Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2007 297A.665
General exemptions, Minn. Statutes 2007 297A.67
Government exemptions, Minn. Statutes 2007 297A.70
Great Lakes Commission, Minn. Statutes 2007 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2007 62L.13
Hydroelectric generating facility, Minn. Statutes 2007 297A.71
Industrial production materials, Minn. Statutes 2007 297A.68
International economic development zone, Minn. Statutes 2007 297A.68, 469.324
Job opportunity building zones (JOBZ), Minn. Statutes 2007 297A.68, 469.319
Land clearing contracts, Minn. Statutes 2007 297A.68
Local governments, Minn. Statutes 2007 297A.98
Local sales and use taxes, Minn. Statutes 2007 297A.99
Logging equipment, Minn. Statutes 2007 297A.69
Minnesota Risk Adjustment Association, Minn. Statutes 2007 62Q.03
Motor vehicles, Minn. Statutes 2007 297B.13
Nonprofit arts organizations, admissions, Minn. Statutes 2007 297A.96
Nonprofit exemptions generally, Minn. Statutes 2007 297A.70
Property purchased for lease to state, Minn. Statutes 2007 16A.85
Service cooperatives (SCs), Minn. Statutes 2007 123A.21
State Lottery revenues, Minn. Statutes 2007 297A.65
Steel reprocessors, pollution control equipment, Minn. Statutes 2007 297A.68
Telecommunications equipment, Minn. Statutes 2007 297A.68
Transient merchants, Minn. Statutes 2007 329.11
University of Minnesota football stadium, Minn. Statutes 2007 297A.71
Use taxes, personal use exemption, Minn. Statutes 2007 297A.67
Farm auctions, Minn. Statutes 2007 297A.68
Farm machinery, Minn. Statutes 2007 297A.61
Feminine hygiene products, Minn. Statutes 2007 297A.67
Fire sprinkler systems, Minn. Statutes 2007 297A.68
Flea markets and shows, Minn. Statutes 2007 297A.87
Floor coverings, Minn. Statutes 2007 297A.61
Food
Exemptions, Minn. Statutes 2007 297A.67
Preparation, Minn. Statutes 2007 297A.61
Food preparation equipment, Minn. Statutes 2007 297A.68
Food stamps, purchases with, Minn. Statutes 2007 297A.67
Fuels, residential heating, exemption, Minn. Statutes 2007 297A.67
Fundraising sales of food, exemptions, Minn. Statutes 2007 297A.70
Fungible goods, commingling, exemption certificates, Minn. Statutes 2007 297A.74
Gambling, see GAMBLING TAXES
Government exemptions, Minn. Statutes 2007 297A.70
Great Lakes Commission, Minn. Statutes 2007 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2007 62L.13
Hydroelectric generating facility, Minn. Statutes 2007 297A.71
Imposition of tax
Generally, Minn. Statutes 2007 297A.62, 297A.75
Local sales and use taxes, Minn. Statutes 2007 297A.99
Right to impose, Minn. Statutes 2007 1.042
Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2007 297A.665
Status as debt, Minn. Statutes 2007 297A.77
Taxes in other states or countries, Minn. Statutes 2007 297A.80
Use taxes, Minn. Statutes 2007 297A.63
In lieu taxes, State Lottery revenues, Minn. Statutes 2007 297A.65, 297A.94
Industrial production materials, Minn. Statutes 2007 297A.68
Installations, Minn. Statutes 2007 297A.61
Interest
Liability, Minn. Statutes 2007 289A.31
Local sales and use taxes, Minn. Statutes 2007 297A.99
Refunds, Minn. Statutes 2007 289A.56, 297A.75
Revenues, see same under this topic
Unpaid interest, successor liability of businesses, Minn. Statutes 2007 270C.57
International economic development zone
Exemptions, Minn. Statutes 2007 297A.68, 469.324
Refunds, Minn. Statutes 2007 297A.75
Repayment obligation, Minn. Statutes 2007 469.328
Job opportunity building zones (JOBZ)
Exemptions, Minn. Statutes 2007 297A.68, 469.315
Exemptions, repayment obligation, Minn. Statutes 2007 469.319
Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2007 297B.03
Refunds, Minn. Statutes 2007 297A.75
Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2007 297A.91
Kennels, Minn. Statutes 2007 297A.61
Land clearing contracts, Minn. Statutes 2007 297A.68
Laundry services, Minn. Statutes 2007 297A.61
Lawn services, Minn. Statutes 2007 297A.61
Lawsuits
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2007 297A.91
Recovery of taxes, Minn. Statutes 2007 297A.77
Tax liability, right of contribution, Minn. Statutes 2007 270C.56
Taxes imposed by other states, statutes of limitation, Minn. Statutes 2007 541.01
Venue, Minn. Statutes 2007 289A.63
Local governments, Minn. Statutes 2007 297A.70, 297A.98
Local sales and use taxes
Collection, Minn. Statutes 2007 270C.15, 297A.99
Coordination, state tax, Minn. Statutes 2007 297A.95
Credits, Minn. Statutes 2007 297A.80, 297A.99
Delinquent taxes, notice, Minn. Statutes 2007 270C.725
Depositing, Minn. Statutes 2007 270C.15
Generally, Minn. Statutes 2007 297A.99
Minneapolis, Minn. Statutes 2007 473.592
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2007 297A.66
Rates, Minn. Statutes 2007 297A.95, 297A.99
Revenue Department, Minn. Statutes 2007 270C.14, 297A.99
Taxpayers, see same under this topic
Lodging, Minn. Statutes 2007 297A.61
Logging equipment, Minn. Statutes 2007 297A.61, 297A.69
Manufactured homes, Minn. Statutes 2007 297A.62, 297A.67
Massages, Minn. Statutes 2007 297A.61
Meals, Minn. Statutes 2007 297A.67
Medical equipment, Minn. Statutes 2007 297A.67, 297A.68
Minneapolis, local sales and use taxes, Minn. Statutes 2007 473.592
Minnesota Risk Adjustment Association, Minn. Statutes 2007 62Q.03
Motor oils, used, Minn. Statutes 2007 297A.67
Motor vehicle cleaning services, Minn. Statutes 2007 297A.61
Motor vehicle leases, Minn. Statutes 2007 297A.815
Motor vehicle rentals
Definitions, Minn. Statutes 2007 297A.61
Tax and fees, Minn. Statutes 2007 297A.64
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Motor vehicles
Confiscation and forfeiture, Minn. Statutes 2007 297A.91
Disabled veterans, exemptions, Minn. Statutes 2007 297A.67
Exemptions, Minn. Statutes 2007 297B.13
Service loaners, exemption, Minn. Statutes 2007 297A.67
Natural gas, Minn. Statutes 2007 297A.68
Nonprofit arts organizations, admissions, Minn. Statutes 2007 297A.96
Nonprofit organizations, Minn. Statutes 2007 297A.70
Occasional sales, Minn. Statutes 2007 297A.67
Offsets, uncollectible debt, Minn. Statutes 2007 297A.81
Overpayment, refunds, interest, Minn. Statutes 2007 289A.50
Packing materials, Minn. Statutes 2007 297A.68
Park trailers, Minn. Statutes 2007 297A.63
Parking, Minn. Statutes 2007 297A.61
Payment
Accelerated payments, violations, monetary penalties, Minn. Statutes 2007 289A.60
Agricultural resource projects, records, Minn. Statutes 2007 41A.03
Aircraft, Minn. Statutes 2007 297A.82, 360.654
Annual payments, Minn. Statutes 2007 289A.18
Direct payments to Revenue Department, Minn. Statutes 2007 297A.668, 297A.89
Due dates, Minn. Statutes 2007 289A.20
Electronic payments, Minn. Statutes 2007 289A.20, 289A.60
Estimated payments, Minn. Statutes 2007 289A.20
Gambling taxes, payment in lieu of, Minn. Statutes 2007 297E.02
Jeopardy assessments, Minn. Statutes 2007 270C.36
June accelerated payment, Minn. Statutes 2007 289A.20
Nonresident contractors, cash surety or bond, Minn. Statutes 2007 290.9705
Proof of payment, watercraft purchaser's certificate, Minn. Statutes 2007 86B.401
Quarterly payments, Minn. Statutes 2007 289A.18
Unpaid taxes, Minn. Statutes 2007 270C.57, 297A.665
Use taxes, direct payment requirements, Minn. Statutes 2007 297A.89
Violations and penalties, see same under this topic
Penalties (monetary)
Generally, Minn. Statutes 2007 289A.60
Liability, Minn. Statutes 2007 289A.31
Local sales and use taxes, Minn. Statutes 2007 297A.99
Revenues, see same under this topic
Unpaid penalties, successor liability of businesses, Minn. Statutes 2007 270C.57
Permits
Applications, Minn. Statutes 2007 297A.83
Assignability, Minn. Statutes 2007 297A.84
Cancellation, Minn. Statutes 2007 270B.08, 270C.722, 297A.83, 297A.85
Contested cases, Minn. Statutes 2007 270C.722
Denial, effect, Minn. Statutes 2007 297A.83
Direct pay permits, information about, disclosure, Minn. Statutes 2007 270B.081
Duration, Minn. Statutes 2007 297A.84
Engaging in business after revocation, Minn. Statutes 2007 289A.60, 289A.63
Issuance, disclosure, Minn. Statutes 2007 270B.08
New permits, issuance after cancellation or revocation, Minn. Statutes 2007 270C.722
Out-of-state retailers, Minn. Statutes 2007 297A.83
Reinstatement, Minn. Statutes 2007 270C.722
Requirements, Minn. Statutes 2007 297A.87
Sales without permit, Minn. Statutes 2007 289A.63
Security, Minn. Statutes 2007 270C.722, 297A.84
Suspension or revocation
Cigarette distributors or subjobbers, Minn. Statutes 2007 297F.04, 297F.185
Data classification, Minn. Statutes 2007 270B.08
Disclosure, Minn. Statutes 2007 270B.08
Engaging in business after, Minn. Statutes 2007 289A.60, 289A.63
Gambling licenses, Minn. Statutes 2007 349.155
Generally, Minn. Statutes 2007 270C.722
Tobacco products distributors or subjobbers, Minn. Statutes 2007 297F.04, 297F.185
Validity, Minn. Statutes 2007 297A.84
Voluntary applications, Minn. Statutes 2007 297A.83
Pet grooming services, Minn. Statutes 2007 297A.61
Petroleum products, Minn. Statutes 2007 297A.68
Pipelines, distribution and transmission through, Minn. Statutes 2007 297A.68
Plants (vegetation), Minn. Statutes 2007 297A.61
Presumptions
Exemption certificates, see same under this topic
Gross receipts, subject to tax, Minn. Statutes 2007 297A.665
Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2007 297A.99
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2007 297A.66
Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2007 297A.665
Prizes, Minn. Statutes 2007 297A.68
Property in transit, Minn. Statutes 2007 297A.68
Property purchased for lease to state, Minn. Statutes 2007 16A.85
Publications, Minn. Statutes 2007 297A.68
Rates
Coordination, state and local rates, Minn. Statutes 2007 297A.95
Generally, Minn. Statutes 2007 297A.62
Local sales and use taxes, Minn. Statutes 2007 297A.95, 297A.99
Taxes in other states or countries, Minn. Statutes 2007 297A.80
Rebates, Minn. Statutes 2007 16A.1522, 16A.46, 256.028, 270C.347
Receipts (documents), use taxes, Minn. Statutes 2007 297A.77, 297A.78
Refund claims
Applications, Minn. Statutes 2007 297A.75
Capital equipment refund claims, Minn. Statutes 2007 289A.40
Filing, statutes of limitations, Minn. Statutes 2007 289A.40
Purchaser filed refund claims, Minn. Statutes 2007 289A.38, 289A.40
Refunds
Agriculture processing facilities, Minn. Statutes 2007 297A.71, 297A.75
Biotechnology and health sciences industry zones, Minn. Statutes 2007 289A.56
Border city development zones, Minn. Statutes 2007 469.1734
Capital equipment, Minn. Statutes 2007 289A.40, 289A.56, 297A.75
Claims, Minn. Statutes 2007 289A.40, 297A.75
Common carriers, Minn. Statutes 2007 289A.56
Denial, administrative review, Minn. Statutes 2007 289A.50
Erroneous collections, Minn. Statutes 2007 289A.50
Form prepared by Revenue Department, Minn. Statutes 2007 289A.50
Generally, Minn. Statutes 2007 297A.75
Indian tribes, tax refund agreements, Minn. Statutes 2007 270C.19
Interest, Minn. Statutes 2007 289A.50, 289A.56, 297A.75
International economic development zones, Minn. Statutes 2007 297A.75
Job opportunity building zones, Minn. Statutes 2007 297A.75
Limitations, Minn. Statutes 2007 289A.40
Local sales and use taxes, Minn. Statutes 2007 297A.99
Remittance of amounts collected as taxes, Minn. Statutes 2007 289A.31
To purchasers, Minn. Statutes 2007 289A.38, 289A.40, 289A.50, 289A.56
To vendors, Minn. Statutes 2007 289A.50
Reports about
Explore Minnesota Tourism quarterly reports, Minn. Statutes 2007 270C.131
Gross receipts reporting, cash or accrual basis, Minn. Statutes 2007 297A.79
Revenues, government revenues, Minn. Statutes 2007 297A.991
Tax incidence biennial reports, Minn. Statutes 2007 270C.13
Retail sales, Minn. Statutes 2007 297A.61
Returns
Amended returns, Minn. Statutes 2007 469.319, 469.328, 469.340
Consolidated returns, Minn. Statutes 2007 289A.11, 289A.60
Disclosure, tax administration purposes, Minn. Statutes 2007 270B.12
Dollar amounts, rounding off, Minn. Statutes 2007 289A.11
Failure to file, Minn. Statutes 2007 289A.60, 289A.63, 297A.85
Failure to report local sales taxes, monetary penalties, Minn. Statutes 2007 289A.60
False or fraudulent returns, Minn. Statutes 2007 289A.63
Filing, Minn. Statutes 2007 289A.11, 289A.18, 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2007 289A.60
Inspection, tax administration purposes, Minn. Statutes 2007 270B.12
Remittance of amounts collected as taxes, Minn. Statutes 2007 289A.31
Rulemaking, Minn. Statutes 2007 289A.11
Revenue targets, Minn. Statutes 2007 16A.102
Revenues
Depositing, Minn. Statutes 2007 41A.06, 297A.94
Government revenues, Minn. Statutes 2007 297A.991
Indian tribes, revenue-sharing agreements, Minn. Statutes 2007 270C.19
Local sales and use taxes, collection and distribution, Minn. Statutes 2007 297A.99
Reports about, Minn. Statutes 2007 297A.991
Sales tax account numbers
Exemption certificates, Minn. Statutes 2007 297A.72
State contracts with foreign vendors, Minn. Statutes 2007 16C.03
Schedules and tables, state and local rates, coordination, Minn. Statutes 2007 297A.95
Security services, Minn. Statutes 2007 297A.61
Senior citizens organizations, fundraising, Minn. Statutes 2007 297A.70
Service cooperatives (SCs), Minn. Statutes 2007 123A.21
Services, machinery and equipment used to provide, Minn. Statutes 2007 297A.68
Sewing materials, Minn. Statutes 2007 297A.67
Ships or vessels, Minn. Statutes 2007 297A.68
Ski areas, machinery and equipment for, Minn. Statutes 2007 297A.68
Snowmobiles, purchase and registration, Minn. Statutes 2007 84.82
Soft drinks
Exemptions, Minn. Statutes 2007 297A.67, 297A.70
Generally, Minn. Statutes 2007 297A.61
Solar energy products, Minn. Statutes 2007 297A.67
Solid waste management taxes, Minn. Statutes 2007 297H.10
Sourcing of sale
Generally, Minn. Statutes 2007 297A.668
Telecommunication sourcing, Minn. Statutes 2007 297A.669
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2007 297A.995
Special tooling, Minn. Statutes 2007 297A.68
Sports club memberships, Minn. Statutes 2007 297A.61
State Lottery revenues, Minn. Statutes 2007 297A.65, 297A.94
State property
Property purchased for lease to state, exemption, Minn. Statutes 2007 16A.85
Transfers between agencies, exemptions, Minn. Statutes 2007 15.039
Statutes of limitations
Additional taxes, assessments, Minn. Statutes 2007 289A.38
Taxes imposed by other states, lawsuits, Minn. Statutes 2007 541.01
Violations, generally, Minn. Statutes 2007 289A.63
Steel reprocessors, pollution control equipment, Minn. Statutes 2007 297A.68
Streamlined sales tax agreement
Generally, Minn. Statutes 2007 297A.995
Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2007 297A.666
Uncollectible debt, allocation among member states, Minn. Statutes 2007 297A.81
Withdrawal from agreement, effect, Minn. Statutes 2007 297A.66
Student organizations, fundraising, Minn. Statutes 2007 297A.70
Super Bowl admissions, Minn. Statutes 2007 297A.68
Taconite production equipment, Minn. Statutes 2007 297A.68
Tax liability
Estimated taxes, underpayment, monetary penalties, Minn. Statutes 2007 289A.60
Failure to report, permits, cancellation, Minn. Statutes 2007 297A.85
Interest, Minn. Statutes 2007 289A.31
Lawsuits, right of contribution, Minn. Statutes 2007 270C.56
Multistate Tax Compact, exemption, Minn. Statutes 2007 290.171
Personal liability, Minn. Statutes 2007 270C.56
Purchasers, Minn. Statutes 2007 289A.31
Retailers or sellers, Minn. Statutes 2007 289A.31, 297A.665, 297A.666
Use taxes, Minn. Statutes 2007 289A.31, 297A.78
Who is liable, Minn. Statutes 2007 289A.31
Tax liens, successor businesses, duties, Minn. Statutes 2007 270C.57
Tax notices
Delinquent taxes, Minn. Statutes 2007 270C.725
Local sales and use taxes, Minn. Statutes 2007 297A.99
Tax tables, state and local rates, coordination, Minn. Statutes 2007 297A.95
Taxable sales, generally, Minn. Statutes 2007 297A.61
Taxable services, generally, Minn. Statutes 2007 297A.61
Taxpayers
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2007 289A.60
Notice given, arbitration requests, multistate taxes, Minn. Statutes 2007 290.171
Notice received, Minn. Statutes 2007 270C.725
Receipts, extinguishment of liability, Minn. Statutes 2007 297A.78
Reports given, gross receipts from sales, Minn. Statutes 2007 297A.79
Sales to, delinquent taxes, Minn. Statutes 2007 270C.725
Security, Minn. Statutes 2007 297A.84, 297A.92
Service of process on, Minn. Statutes 2007 297A.92
Sureties, Minn. Statutes 2007 297A.92
Uncollectible debt, offsets, Minn. Statutes 2007 297A.81
Telecommunications equipment, Minn. Statutes 2007 297A.68
Telecommunications services
Definitions, Minn. Statutes 2007 297A.61
Sourcing of sale, Minn. Statutes 2007 297A.669
Telephone calling cards, Minn. Statutes 2007 297A.61
Television commercials, Minn. Statutes 2007 297A.68
Towns, new taxes or increases, Minn. Statutes 2007 477A.016
Transient merchants, Minn. Statutes 2007 329.11
Trees and shrubs
Removal, Minn. Statutes 2007 297A.68 to 297A.70
Taxability, Minn. Statutes 2007 297A.61
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2007 297A.995
University of Minnesota football stadium, Minn. Statutes 2007 297A.71
Use taxes
Collection, Minn. Statutes 2007 297A.77, 297A.89
Direct pay taxes deemed use taxes, Minn. Statutes 2007 297A.90
Exemption certificates, Minn. Statutes 2007 297A.665
Imposition of tax, Minn. Statutes 2007 297A.63
Liability, Minn. Statutes 2007 297A.78
Liquor use or storage, Minn. Statutes 2007 295.75
Local sales and use taxes, Minn. Statutes 2007 297A.99
Municipal solid waste management services, Minn. Statutes 2007 297H.115
Personal use exemption, Minn. Statutes 2007 297A.67
Rounding up or down, Minn. Statutes 2007 297A.76
Utilities, Minn. Statutes 2007 297A.61
Vending machines, food sold in, Minn. Statutes 2007 297A.61
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Collection violations, Minn. Statutes 2007 289A.63
Criminal penalties, Minn. Statutes 2007 289A.63
Monetary penalties, Minn. Statutes 2007 289A.60
Payment violations
Criminal penalties, Minn. Statutes 2007 289A.63
Electronic payments, monetary penalties, Minn. Statutes 2007 289A.60
Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2007 168.27
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2007 297A.91
Permits, see same under this topic
Waste management containers and compactors, Minn. Statutes 2007 297A.68
Waste processing equipment, Minn. Statutes 2007 297A.68
Water utility services, Minn. Statutes 2007 297A.67
Wind energy conversion systems, Minn. Statutes 2007 297A.68