Minnesota Legislature
Office of the Revisor of Statutes
2019 Minnesota Statutes Index (topics)
SALES AND USE TAXES
Adding to sales price
Rental motor vehicle tax, exception, Minn. Statutes 2019 297A.61
Retailer agreements, uniform methods, Minn. Statutes 2019 297A.76
Administration
Agents regarded as retailers, Minn. Statutes 2019 297A.83
Compliance requirements, Minn. Statutes 2019 289A.01
Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2019 297A.665
Admissions, Minn. Statutes 2019 297A.61, 297A.68, 297A.70
Advertising
Materials, Minn. Statutes 2019 297A.68
Promotional direct mail, Minn. Statutes 2019 297A.668
Violations, Minn. Statutes 2019 289A.63
Aggregate materials deliveries, Minn. Statutes 2019 297A.61
Agricultural exemptions, Minn. Statutes 2019 297A.69
Agricultural machinery and equipment, Minn. Statutes 2019 297A.68
Agriculture processing facilities, Minn. Statutes 2019 297A.75
Air cooling equipment, Minn. Statutes 2019 297A.68
Aircraft, Minn. Statutes 2019 297A.82
All-terrain vehicles, registration, Minn. Statutes 2019 84.922
Ambulance supplies and vehicles, Minn. Statutes 2019 297A.67
Amount, computing, Minn. Statutes 2019 297A.76
Ancillary services, Minn. Statutes 2019 297A.61, 297A.669
Aquaculture equipment, Minn. Statutes 2019 297A.61
Assessments
Additional taxes, Minn. Statutes 2019 289A.38, 289A.60
Agricultural resource projects, Minn. Statutes 2019 41A.06
Jeopardy assessments, Minn. Statutes 2019 270C.36
Procedure for, Minn. Statutes 2019 270C.56
Refund claims, limitations, Minn. Statutes 2019 289A.40
Athletic facility memberships, Minn. Statutes 2019 297A.61
Automated sales suppression devices, Minn. Statutes 2019 289A.14, 289A.60, 289A.63
Baby products, Minn. Statutes 2019 297A.67
Bad debt loss, time limits on claims, Minn. Statutes 2019 289A.40
Baseball park, Minn. Statutes 2019 473.757, 473.762
Biopharmaceutical manufacturing facilities, Minn. Statutes 2019 297A.71
Boarding care homes, Minn. Statutes 2019 297A.70
Boats and boating, watercraft purchase, collection and proof of payment, Minn. Statutes 2019 86B.401
Border city development zones
Collection, Minn. Statutes 2019 289A.56, 469.1734
Exemptions, Minn. Statutes 2019 469.1732, 469.1735
Tax incentives, disqualification, Minn. Statutes 2019 469.1733
Building materials, Minn. Statutes 2019 297A.61, 297A.71
Bundled transactions, Minn. Statutes 2019 297A.61
Burials, equipment for, Minn. Statutes 2019 297A.67
Business exemptions, Minn. Statutes 2019 297A.68
Business expansions, Minn. Statutes 2019 297A.68
Cable television, service, Minn. Statutes 2019 297A.61
Candy
Exemptions, Minn. Statutes 2019 297A.67, 297A.70
Generally, Minn. Statutes 2019 297A.61
Capital equipment, Minn. Statutes 2019 297A.68
Carpeting, Minn. Statutes 2019 297A.61
Certified service providers
Bad debt claims, Minn. Statutes 2019 289A.50
Relief from tax liability, Minn. Statutes 2019 297A.665
Uncollectible debt, offsets, Minn. Statutes 2019 297A.81
Cigarettes
Annual price survey, Minn. Statutes 2019 297F.25
Consumer use taxes, Minn. Statutes 2019 297F.25
Exemption certificates, Minn. Statutes 2019 297A.67
Sales taxes, Minn. Statutes 2019 297F.25
Cities, new taxes or increases, Minn. Statutes 2019 477A.016
City development districts, Minn. Statutes 2019 469.127
Claims, refund, Minn. Statutes 2019 289A.38, 289A.40, 297A.75
Cleaning services, Minn. Statutes 2019 297A.61
Clothing, Minn. Statutes 2019 297A.67
Collection
Accommodations intermediaries, Minn. Statutes 2019 297A.61, 297A.66
Agents regarded as retailers, Minn. Statutes 2019 297A.83
Agricultural resource projects, Minn. Statutes 2019 41A.06
Agriculture processing facilities, Minn. Statutes 2019 297A.71
Aircraft, collection by Transportation Department, Minn. Statutes 2019 297A.82
All-terrain vehicles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825
Border city development zones, Minn. Statutes 2019 289A.56, 469.1734
By retail dealers, Minn. Statutes 2019 297A.66
Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995
Exemption certificates, see same under this topic
Failure to collect, criminal penalties, Minn. Statutes 2019 289A.63
Fraudulent failure to collect, seller's liability, Minn. Statutes 2019 297A.665
Generally, Minn. Statutes 2019 297A.75, 297A.77
Jeopardy collections, Minn. Statutes 2019 270C.36
Local lodging taxes, collection with, Minn. Statutes 2019 469.190
Local sales and use taxes, Minn. Statutes 2019 270C.15, 297A.66, 297A.99
Marketplace providers, Minn. Statutes 2019 297A.66
Monetary penalties, Minn. Statutes 2019 289A.60
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66
Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31, 297A.77
Revenue Department, duties, Minn. Statutes 2019 297A.99
Snowmobiles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825
State contractors, foreign vendors, Minn. Statutes 2019 16C.03
Tax collection agreements, certain recreational vehicles, Minn. Statutes 2019 297A.825
Uncollected taxes, amnesty provisions, Minn. Statutes 2019 297A.665
Uncollectible debt, offsets, Minn. Statutes 2019 297A.81
Use taxes, Minn. Statutes 2019 297A.77, 297A.89
Violations, Minn. Statutes 2019 289A.63
Watercraft, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825
Who must collect, Minn. Statutes 2019 297A.66
Common carriers registered as retailers, Minn. Statutes 2019 297A.90
Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2019 297A.91
Computation of tax, Minn. Statutes 2019 297A.76
Computer software, Minn. Statutes 2019 297A.61
Computers, Minn. Statutes 2019 297A.67
Conference bridging services, Minn. Statutes 2019 297A.61
Constitutionally required increases, Minn. Statutes 2019 297A.62
Construction materials, exemptions, Minn. Statutes 2019 297A.71
Contested cases
Administrative review, exemption, Minn. Statutes 2019 297A.65
Permits, revocation, Minn. Statutes 2019 270C.722
Counties, new taxes or increases, Minn. Statutes 2019 477A.016
Court reporter documents, Minn. Statutes 2019 297A.68
Credits
Indian tribes, revenue sharing, Minn. Statutes 2019 270C.19
Local sales and use taxes, Minn. Statutes 2019 297A.80, 297A.99
Tax credit certificates, border cities, Minn. Statutes 2019 469.1735
Taxes in other states or countries, Minn. Statutes 2019 297A.80
Cross-country ski passes, Minn. Statutes 2019 297A.67
Defenses, jeopardy assessments, Minn. Statutes 2019 270C.36
Definitions
Automated sales suppression devices, Minn. Statutes 2019 289A.14
Generally, Minn. Statutes 2019 297A.61, 297A.66
Information returns (taxes), Minn. Statutes 2019 289A.18
Permits, Minn. Statutes 2019 297A.84
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2019 469.1733
Notice requirements, Minn. Statutes 2019 270C.725
Permits. effect, Minn. Statutes 2019 297A.84
Detailed telecommunications billing services, Minn. Statutes 2019 297A.61
Dietary supplements, Minn. Statutes 2019 297A.61
Direct pay certificates, Minn. Statutes 2019 297A.89
Disclosure
Returns, tax administration purposes, Minn. Statutes 2019 270B.12
Sales tax permits, information about, Minn. Statutes 2019 270B.08, 270B.081
Drop shipment sales, relief from tax liability, Minn. Statutes 2019 297A.665
Drugs and medicine, Minn. Statutes 2019 297A.67
Dry cleaning services, Minn. Statutes 2019 297A.61
Duluth Heritage Sports Center, Minn. Statutes 2019 297A.70
Economic development authorities, Minn. Statutes 2019 469.101
Enforcement of law, Minn. Statutes 2019 297A.99
Equipment used to produce services, Minn. Statutes 2019 297A.68
Evasion, Minn. Statutes 2019 289A.63
Exemption certificates
Aircraft, Minn. Statutes 2019 297A.82
Cigarettes, Minn. Statutes 2019 297A.67
Contents, Minn. Statutes 2019 297A.72
Fungible goods, commingling, Minn. Statutes 2019 297A.74
Information about, disclosure, Minn. Statutes 2019 270B.081
Multiple points of use, Minn. Statutes 2019 297A.668
Purchasers, duties, Minn. Statutes 2019 297A.665, 297A.72
Retailers, duties, Minn. Statutes 2019 297A.665
Solar energy systems, Minn. Statutes 2019 297A.67
Use, Minn. Statutes 2019 289A.60, 297A.73
Exemptions
Agricultural exemptions, Minn. Statutes 2019 297A.69
Aircraft, Minn. Statutes 2019 297A.82
Biopharmaceutical manufacturing facilities, Minn. Statutes 2019 297A.71
Border city development zones, Minn. Statutes 2019 289A.56, 469.1732, 469.1734, 469.1735
Building materials and supplies, Minn. Statutes 2019 297A.71
Business exemptions, Minn. Statutes 2019 116J.8738, 297A.68
Business expansions, Minn. Statutes 2019 297A.68
Certificates, see Exemption certificates under this topic
Coin-operated entertainment and amusement devices, Minn. Statutes 2019 297A.68
Construction materials and supplies, Vikings stadium, Minn. Statutes 2019 297A.71, 297A.75
County fairs
Concessions, Minn. Statutes 2019 297A.70
Savings use for maintenance of fairgrounds, Minn. Statutes 2019 38.27
De minimis exemption, Minn. Statutes 2019 297A.63, 297A.67
Destination medical center, construction materials, exemptions, Minn. Statutes 2019 297A.71, 297A.75
Digital goods, Minn. Statutes 2019 297A.67
Duluth Heritage Sports Center, Minn. Statutes 2019 297A.70
Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2019 297A.665
General exemptions, Minn. Statutes 2019 297A.67
Government exemptions, Minn. Statutes 2019 297A.70
Great Lakes Commission, Minn. Statutes 2019 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13
Herbicides, aquatic plants, Minn. Statutes 2019 297A.67
Hydroelectric generating facility, Minn. Statutes 2019 297A.71
Industrial production materials, Minn. Statutes 2019 297A.68
Job opportunity building zones (JOBZ), Minn. Statutes 2019 297A.68, 469.319
Jukebox music, Minn. Statutes 2019 297A.68
Land clearing contracts, Minn. Statutes 2019 297A.68
Local governments
Capital projects, Minn. Statutes 2019 297A.71
Sales to, Minn. Statutes 2019 297A.98
Local sales and use taxes, Minn. Statutes 2019 297A.99
Logging equipment, Minn. Statutes 2019 297A.69
Medical equipment, Minn. Statutes 2019 297A.67
Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03
Motor vehicles, Minn. Statutes 2019 297B.13
Nonprofit arts organizations, admissions, Minn. Statutes 2019 297A.96
Nonprofit exemptions generally, Minn. Statutes 2019 297A.70
Nonprofit snowmobile clubs, machinery and equipment, Minn. Statutes 2019 297A.70
Nursing and boarding care homes, Minn. Statutes 2019 297A.70
Precious metal bullion, Minn. Statutes 2019 297A.67
Property purchased for lease to state, Minn. Statutes 2019 16A.85
Religious orders, Minn. Statutes 2019 297A.70
Service cooperatives (SCs), Minn. Statutes 2019 123A.21
Stadium builder's licenses, Minn. Statutes 2019 297A.67
State High School League tickets and admissions, Minn. Statutes 2019 297A.70
State Lottery, Minn. Statutes 2019 297A.65, 297A.70
Steel reprocessors, pollution control equipment, Minn. Statutes 2019 297A.68
Suite licenses, Minn. Statutes 2019 297A.67
Transient merchants, Minn. Statutes 2019 329.11
University of Minnesota football stadium, Minn. Statutes 2019 297A.71
Farm auctions, Minn. Statutes 2019 297A.68
Farm machinery, Minn. Statutes 2019 297A.61
Feminine hygiene products, Minn. Statutes 2019 297A.67
Fire sprinkler systems, Minn. Statutes 2019 297A.68
Flea markets and shows, Minn. Statutes 2019 297A.87
Floor coverings, Minn. Statutes 2019 297A.61
Food
Exemptions, Minn. Statutes 2019 297A.67
Preparation, Minn. Statutes 2019 297A.61
Food preparation equipment, Minn. Statutes 2019 297A.68
Food stamps, purchases with, Minn. Statutes 2019 297A.67
Fuels, residential heating, exemption, Minn. Statutes 2019 297A.67
Fund-raising sales of food, exemptions, Minn. Statutes 2019 297A.70
Fungible goods, commingling, exemption certificates, Minn. Statutes 2019 297A.74
Fur clothing, Minn. Statutes 2019 297A.61
Gambling, see GAMBLING TAXES
Government exemptions, Minn. Statutes 2019 297A.70
Great Lakes Commission, Minn. Statutes 2019 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13
Hydroelectric generating facility, Minn. Statutes 2019 297A.71
Imposition of tax
Generally, Minn. Statutes 2019 297A.62, 297A.75
Local sales and use taxes, Minn. Statutes 2019 297A.99
Right to impose, Minn. Statutes 2019 1.042
Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2019 297A.665
Status as debt, Minn. Statutes 2019 297A.77
Taxes in other states or countries, Minn. Statutes 2019 297A.80
Use taxes, Minn. Statutes 2019 297A.63
In lieu taxes, State Lottery revenues, Minn. Statutes 2019 297A.65, 297A.94
Increases, constitutionally required, Minn. Statutes 2019 297A.62
Industrial production materials, Minn. Statutes 2019 297A.68
Installations, Minn. Statutes 2019 297A.61
Interest
Liability, Minn. Statutes 2019 289A.31
Local sales and use taxes, Minn. Statutes 2019 297A.99
Purchasers, Minn. Statutes 2019 289A.55
Refunds, Minn. Statutes 2019 289A.56, 297A.75
Revenues, see same under this topic
Unpaid interest, successor liability of businesses, Minn. Statutes 2019 270C.57
Job opportunity building zones (JOBZ)
Exemptions, Minn. Statutes 2019 297A.68, 469.315
Exemptions, repayment obligation, Minn. Statutes 2019 469.319
Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2019 297B.03
Refunds, Minn. Statutes 2019 297A.75
Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2019 297A.91
Jukebox music, Minn. Statutes 2019 297A.68
Jurisdiction, Minn. Statutes 2019 297A.66
Kennels, Minn. Statutes 2019 297A.61
Land clearing contracts, Minn. Statutes 2019 297A.68
Laundry services, Minn. Statutes 2019 297A.61
Lawn services, Minn. Statutes 2019 297A.61
Lawsuits
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2019 297A.91
Recovery of taxes, Minn. Statutes 2019 297A.77
Tax liability, right of contribution, Minn. Statutes 2019 270C.56
Taxes imposed by other states, statutes of limitation, Minn. Statutes 2019 541.01
Venue, Minn. Statutes 2019 289A.63
Local governments, sales to, Minn. Statutes 2019 297A.70, 297A.98
Local sales and use taxes
Capital projects, local governments, Minn. Statutes 2019 297A.99
Collection, Minn. Statutes 2019 270C.15, 297A.99
Coordination, state tax, Minn. Statutes 2019 297A.95
Credits, Minn. Statutes 2019 297A.80, 297A.99
Delinquent taxes, notice, Minn. Statutes 2019 270C.725
Depositing, Minn. Statutes 2019 270C.15
Generally, Minn. Statutes 2019 297A.99
Greater Minnesota transportation sales and use tax, Minn. Statutes 2019 297A.993
Metropolitan transportation sales and use tax, Minn. Statutes 2019 297A.992, 398A.10
Minneapolis, Minn. Statutes 2019 473.592
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66
Rates, Minn. Statutes 2019 297A.95, 297A.99
Revenue Department, Minn. Statutes 2019 270C.14, 297A.99
Rochester, Minn. Statutes 2019 469.45
Taxpayers, see same under this topic
Lodging, Minn. Statutes 2019 297A.61
Logging equipment, Minn. Statutes 2019 297A.61, 297A.69
Manufactured homes, Minn. Statutes 2019 297A.62, 297A.668, 297A.67
Massages, Minn. Statutes 2019 297A.61
Meals, Minn. Statutes 2019 297A.67
Medical equipment, Minn. Statutes 2019 297A.67, 297A.68
Metropolitan transportation sales and use tax, Minn. Statutes 2019 297A.992, 398A.10
Minneapolis, local sales and use taxes, Minn. Statutes 2019 473.592
Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03
Modular homes, sourcing of sale, Minn. Statutes 2019 297A.668
Motor oils, used, Minn. Statutes 2019 297A.67
Motor vehicle cleaning services, Minn. Statutes 2019 297A.61
Motor vehicle leases, Minn. Statutes 2019 297A.815
Motor vehicle rentals
Definitions, Minn. Statutes 2019 297A.61
Tax and fees, Minn. Statutes 2019 297A.64
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Motor vehicles
Confiscation and forfeiture, Minn. Statutes 2019 297A.91
Disabled veterans, exemptions, Minn. Statutes 2019 297A.67
Exemptions, Minn. Statutes 2019 297B.13
Service loaners, exemption, Minn. Statutes 2019 297A.67
Tax collection and refund agreements, certain recreational vehicles, Minn. Statutes 2019 297A.825
Multiple points of use, Minn. Statutes 2019 297A.668
Natural gas, Minn. Statutes 2019 297A.68
Nonprofit arts organizations, admissions, Minn. Statutes 2019 297A.96
Nonprofit organizations, Minn. Statutes 2019 297A.70
Nursing homes, Minn. Statutes 2019 297A.70
Occasional sales, Minn. Statutes 2019 297A.67
Offsets, uncollectible debt, Minn. Statutes 2019 297A.81
Overpayment, refunds, interest, Minn. Statutes 2019 289A.50
Packing materials, Minn. Statutes 2019 297A.68
Park trailers, Minn. Statutes 2019 297A.63
Parking, Minn. Statutes 2019 297A.61
Payment
Accelerated monthly payments, Minn. Statutes 2019 289A.20
Agricultural resource projects, records, Minn. Statutes 2019 41A.03
Aircraft, Minn. Statutes 2019 297A.82, 360.654
Annual payments, Minn. Statutes 2019 289A.18
Direct payments to Revenue Department, Minn. Statutes 2019 297A.668, 297A.89
Due dates, Minn. Statutes 2019 289A.20
Electronic payments
Exception to, Minn. Statutes 2019 289A.11, 289A.20
Generally, Minn. Statutes 2019 289A.20
Monetary penalties, Minn. Statutes 2019 289A.60
Estimated payments, Minn. Statutes 2019 289A.20
Gambling taxes, payment in lieu of, Minn. Statutes 2019 297E.02
Jeopardy assessments, Minn. Statutes 2019 270C.36
June accelerated payment, Minn. Statutes 2019 289A.20
Nonresident contractors, cash surety or bond, Minn. Statutes 2019 290.9705
Proof of payment, watercraft purchaser, Minn. Statutes 2019 86B.401
Quarterly payments, Minn. Statutes 2019 289A.18
Unpaid taxes, Minn. Statutes 2019 270C.57, 297A.665
Use taxes, direct payment requirements, Minn. Statutes 2019 297A.89
Violations and penalties, see same under this topic
Penalties (monetary)
Generally, Minn. Statutes 2019 289A.60
Liability, Minn. Statutes 2019 289A.31
Local sales and use taxes, Minn. Statutes 2019 297A.99
Revenues, see same under this topic
Unpaid penalties, successor liability of businesses, Minn. Statutes 2019 270C.57
Permits
Applications, Minn. Statutes 2019 297A.83
Assignability, Minn. Statutes 2019 297A.84
Cancellation, Minn. Statutes 2019 270B.08, 270C.722, 297A.83, 297A.84, 297A.85
Contested cases, Minn. Statutes 2019 270C.722
Denial
Delinquent taxes, Minn. Statutes 2019 297A.84
Effect, Minn. Statutes 2019 297A.83
Direct pay permits, information about, disclosure, Minn. Statutes 2019 270B.081
Duration, Minn. Statutes 2019 297A.84
Electronic notification, Minn. Statutes 2019 270C.085
Engaging in business after revocation, Minn. Statutes 2019 289A.60, 289A.63
Issuance, disclosure, Minn. Statutes 2019 270B.08
New permits, issuance after cancellation or revocation, Minn. Statutes 2019 270C.722
Nonconforming permits, Minn. Statutes 2019 297A.84
Out-of-state retailers, Minn. Statutes 2019 297A.83
Reinstatement, Minn. Statutes 2019 270C.722, 297A.84
Requirements, Minn. Statutes 2019 297A.87
Sales without permit, Minn. Statutes 2019 289A.63
Security, Minn. Statutes 2019 270C.722, 297A.84
Suspension or revocation
Cigarette distributors or subjobbers, Minn. Statutes 2019 297F.04, 297F.185
Data classification, Minn. Statutes 2019 270B.08
Delinquent taxes, Minn. Statutes 2019 297A.84
Disclosure, Minn. Statutes 2019 270B.08
Engaging in business after, Minn. Statutes 2019 289A.60, 289A.63
Gambling licenses, Minn. Statutes 2019 349.155
Generally, Minn. Statutes 2019 270C.722
Tobacco products distributors or subjobbers, Minn. Statutes 2019 297F.04, 297F.185
Validity, Minn. Statutes 2019 297A.84
Voluntary applications, Minn. Statutes 2019 297A.83
Pest control services, Minn. Statutes 2019 297A.61
Pet grooming services, Minn. Statutes 2019 297A.61
Petroleum products, Minn. Statutes 2019 297A.68
Pipelines, distribution and transmission through, Minn. Statutes 2019 297A.68
Plants (vegetation), Minn. Statutes 2019 297A.61
Precious metal bullion, Minn. Statutes 2019 297A.67
Prepaid wireless calling services, Minn. Statutes 2019 297A.669, 403.161
Presumptions
Exemption certificates, see same under this topic
Gross receipts, subject to tax, Minn. Statutes 2019 297A.665
Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2019 297A.99
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66
Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2019 297A.665
Prizes, Minn. Statutes 2019 297A.68
Property in transit, Minn. Statutes 2019 297A.68
Property purchased for lease to state, Minn. Statutes 2019 16A.85
Publications, Minn. Statutes 2019 297A.68
Qualified data centers, Minn. Statutes 2019 297A.68
Rates
Combined rates, Minn. Statutes 2019 297A.62
Coordination, state and local rates, Minn. Statutes 2019 297A.95
Generally, Minn. Statutes 2019 297A.62
Local sales and use taxes, Minn. Statutes 2019 297A.95, 297A.99
Taxes in other states or countries, Minn. Statutes 2019 297A.80
Transitional period for services, Minn. Statutes 2019 297A.62, 297A.63
Real property, Minn. Statutes 2019 297A.61
Rebates, Minn. Statutes 2019 16A.46, 256.028, 270C.347
Receipts (documents), use taxes, Minn. Statutes 2019 297A.77, 297A.78
Refund claims
Applications, Minn. Statutes 2019 297A.75
Capital equipment refund claims, Minn. Statutes 2019 289A.40
Filing, statutes of limitations, Minn. Statutes 2019 289A.40
Purchaser filed refund claims, Minn. Statutes 2019 289A.38, 289A.40
Refunds
Agriculture processing facilities, Minn. Statutes 2019 297A.71, 297A.75
All-terrain vehicles, tax refund agreements, Minn. Statutes 2019 297A.825
Border city development zones, Minn. Statutes 2019 289A.56, 469.1734
Capital equipment, Minn. Statutes 2019 289A.40, 289A.56
Claims, Minn. Statutes 2019 289A.40, 297A.75
Common carriers, Minn. Statutes 2019 289A.56
Data centers, Minn. Statutes 2019 297A.75
Denial, administrative review, Minn. Statutes 2019 289A.50
Erroneous collections, Minn. Statutes 2019 289A.50
Form prepared by Revenue Department, Minn. Statutes 2019 289A.50
Generally, Minn. Statutes 2019 297A.75
Indian tribes, tax refund agreements, Minn. Statutes 2019 270C.19
Interest, Minn. Statutes 2019 289A.50, 289A.56, 297A.75
Job opportunity building zones, Minn. Statutes 2019 297A.75
Limitations, Minn. Statutes 2019 289A.40
Local sales and use taxes, Minn. Statutes 2019 297A.99
Properties destroyed by fire, Minn. Statutes 2019 297A.75
Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31
Snowmobiles, tax refund agreements, Minn. Statutes 2019 297A.825
To purchasers, Minn. Statutes 2019 289A.38, 289A.40, 289A.50, 289A.56
To vendors, Minn. Statutes 2019 289A.50
Watercraft, tax refund agreements, Minn. Statutes 2019 297A.825
Religious orders, Minn. Statutes 2019 297A.70
Reports about
Gross receipts reporting, cash or accrual basis, Minn. Statutes 2019 297A.79
Revenues, government revenues, Minn. Statutes 2019 297A.991
Tax incidence biennial reports, Minn. Statutes 2019 270C.13
Resold admission tickets, Minn. Statutes 2019 297A.68
Retail sales, Minn. Statutes 2019 297A.61, 297A.77
Returns
Amended returns, Minn. Statutes 2019 469.319
Consolidated returns, Minn. Statutes 2019 289A.11, 289A.60
Disclosure, tax administration purposes, Minn. Statutes 2019 270B.12
Dollar amounts, rounding off, Minn. Statutes 2019 289A.11
Failure to file, Minn. Statutes 2019 289A.60, 289A.63, 297A.85
Failure to report local sales taxes, monetary penalties, Minn. Statutes 2019 289A.60
False or fraudulent returns, Minn. Statutes 2019 289A.63
Filing, Minn. Statutes 2019 289A.11, 289A.18, 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2019 289A.60
Inspection, tax administration purposes, Minn. Statutes 2019 270B.12
Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31
Retail dealers, record keeping requirements, Minn. Statutes 2019 297A.77
Rulemaking, Minn. Statutes 2019 289A.11
Revenue targets, Minn. Statutes 2019 16A.102
Revenues
Depositing, Minn. Statutes 2019 41A.06, 297A.94
Government revenues, Minn. Statutes 2019 297A.991
Indian tribes, revenue-sharing agreements, Minn. Statutes 2019 270C.19
Local sales and use taxes, collection and distribution, Minn. Statutes 2019 297A.99
Reports about, Minn. Statutes 2019 297A.991
Sales tax account numbers
Exemption certificates, Minn. Statutes 2019 297A.72
State contracts with foreign vendors, Minn. Statutes 2019 16C.03
Schedules and tables, state and local rates, coordination, Minn. Statutes 2019 297A.95
Security services, Minn. Statutes 2019 297A.61
Senior citizens organizations, fund-raising, Minn. Statutes 2019 297A.70
Service cooperatives (SCs), Minn. Statutes 2019 123A.21
Services, machinery and equipment used to provide, Minn. Statutes 2019 297A.68
Sewing materials, Minn. Statutes 2019 297A.67
Ships or vessels, Minn. Statutes 2019 297A.68
Ski areas, machinery and equipment for, Minn. Statutes 2019 297A.68
Snowmobiles, purchase and registration, Minn. Statutes 2019 84.82
Soft drinks
Exemptions, Minn. Statutes 2019 297A.67, 297A.70
Generally, Minn. Statutes 2019 297A.61
Solar energy products, Minn. Statutes 2019 297A.67
Solid waste management taxes, Minn. Statutes 2019 297H.10
Sourcing of sale
Generally, Minn. Statutes 2019 297A.668
Telecommunication sourcing, Minn. Statutes 2019 297A.669
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995
Special tooling, Minn. Statutes 2019 297A.68
Sports club memberships, Minn. Statutes 2019 297A.61
Stadium builder's licenses, Minn. Statutes 2019 297A.67
State High School League tickets and admissions, Minn. Statutes 2019 297A.70
State Lottery revenues, Minn. Statutes 2019 297A.65, 297A.94
State property
Property purchased for lease to state, exemption, Minn. Statutes 2019 16A.85
Transfers between agencies, exemptions, Minn. Statutes 2019 15.039
Statutes of limitations
Additional taxes, assessments, Minn. Statutes 2019 289A.38
Taxes imposed by other states, lawsuits, Minn. Statutes 2019 541.01
Violations, generally, Minn. Statutes 2019 289A.63
Steel reprocessors, pollution control equipment, Minn. Statutes 2019 297A.68
Streamlined sales tax agreement
Generally, Minn. Statutes 2019 297A.995
Uncollectible debt, allocation among member states, Minn. Statutes 2019 297A.81
Withdrawal from agreement, effect, Minn. Statutes 2019 297A.66
Student organizations, fund-raising, Minn. Statutes 2019 297A.70
Suite licenses, places of amusement or athletic events, Minn. Statutes 2019 297A.67
Super Bowl admissions, Minn. Statutes 2019 297A.68
Taconite production equipment, Minn. Statutes 2019 297A.68
Tax liability
Claims for refunds, Minn. Statutes 2019 270C.56
Failure to report, permits, cancellation, Minn. Statutes 2019 297A.85
Interest, Minn. Statutes 2019 289A.31
Lawsuits, right of contribution, Minn. Statutes 2019 270C.56
Personal liability, Minn. Statutes 2019 270C.56
Purchasers, Minn. Statutes 2019 289A.31, 297A.995
Retailers or sellers, Minn. Statutes 2019 289A.31, 297A.665
Use taxes, Minn. Statutes 2019 289A.31, 297A.78
Who is liable, Minn. Statutes 2019 289A.31
Tax liens, successor businesses, duties, Minn. Statutes 2019 270C.57
Tax notices
Delinquent taxes, Minn. Statutes 2019 270C.725
Local sales and use taxes, Minn. Statutes 2019 297A.99
Tax tables, state and local rates, coordination, Minn. Statutes 2019 297A.95
Taxable sales, generally, Minn. Statutes 2019 297A.61
Taxable services, generally, Minn. Statutes 2019 297A.61
Taxpayers
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2019 289A.60
Notice received, Minn. Statutes 2019 270C.725
Receipts, extinguishment of liability, Minn. Statutes 2019 297A.78
Reports given, gross receipts from sales, Minn. Statutes 2019 297A.79
Sales to, delinquent taxes, Minn. Statutes 2019 270C.725
Security, Minn. Statutes 2019 297A.84, 297A.92
Service of process on, Minn. Statutes 2019 297A.92
Sureties, Minn. Statutes 2019 297A.92
Uncollectible debt, offsets, Minn. Statutes 2019 297A.81
Telecommunications, machinery and equipment, Minn. Statutes 2019 297A.68
Telecommunications services
Definitions, Minn. Statutes 2019 297A.61
Sourcing of sale, Minn. Statutes 2019 297A.669
Television, pay television machinery and equipment, Minn. Statutes 2019 297A.68
Television commercials, Minn. Statutes 2019 297A.68
Ticket resellers, Minn. Statutes 2019 297A.68
Towns
New taxes or increases, Minn. Statutes 2019 477A.016
Sales to, Minn. Statutes 2019 297A.70
Transient merchants, Minn. Statutes 2019 329.11
Trees and shrubs
Removal, Minn. Statutes 2019 297A.68 to 297A.70
Taxability, Minn. Statutes 2019 297A.61
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995
University of Minnesota football stadium, Minn. Statutes 2019 297A.71
Use taxes
Cigarettes, consumer use taxes, Minn. Statutes 2019 297F.25
Collection, Minn. Statutes 2019 297A.77, 297A.825, 297A.89
Direct pay taxes deemed use taxes, Minn. Statutes 2019 297A.90
Exemption certificates, Minn. Statutes 2019 297A.665
Imposition of tax, Minn. Statutes 2019 297A.63
Liability, Minn. Statutes 2019 297A.78
Liquor use or storage, Minn. Statutes 2019 295.75
Local sales and use taxes, Minn. Statutes 2019 297A.99
Municipal solid waste management services, Minn. Statutes 2019 297H.115
Refunds, Minn. Statutes 2019 297A.825
Rounding up or down, Minn. Statutes 2019 297A.76
Utilities, Minn. Statutes 2019 297A.61
Vending machines, food sold in, Minn. Statutes 2019 297A.61
Vertical services, Minn. Statutes 2019 297A.61
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Collection violations, Minn. Statutes 2019 289A.63
Criminal penalties, Minn. Statutes 2019 289A.63
Monetary penalties, Minn. Statutes 2019 289A.60
Payment violations
Criminal penalties, Minn. Statutes 2019 289A.63
Electronic payments, monetary penalties, Minn. Statutes 2019 289A.60
Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2019 168.27
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2019 297A.91
Permits, see same under this topic
Voice mail services, Minn. Statutes 2019 297A.61
Waste management containers and compactors, Minn. Statutes 2019 297A.68
Waste processing equipment, Minn. Statutes 2019 297A.68
Water utility services, Minn. Statutes 2019 297A.67
Wind energy conversion systems, Minn. Statutes 2019 297A.68