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Minnesota Administrative Rules

CHAPTER 8130, SALES AND USE TAXES

DEPARTMENT OF REVENUE

Table of Parts
Part Title
GENERAL PROVISIONS
8130.0110 SCOPE AND INTERPRETATION.
8130.0120 [Repealed, 31 SR 449]
8130.0200 SALE BY TRANSFER OF TITLE.
8130.0300 [Repealed, 31 SR 449]
8130.0400 LEASES.
8130.0500 LICENSE TO USE.
8130.0600 CONSIDERATION.
8130.0700 PRODUCING, FABRICATING, PRINTING, OR PROCESSING OF PROPERTY FURNISHED BY CONSUMER.
8130.0800 Repealed by subpart
8130.0900 ENTERTAINMENT.
8130.1000 LODGING.
8130.1100 UTILITIES AND RESIDENTIAL HEATING FUELS.
8130.1200 SALES OF BUILDING MATERIAL, SUPPLIES, OR EQUIPMENT.
8130.1300 [Repealed, L 2003 c 127 art 6 s 18]
8130.1400 [Repealed, L 2002 c 377 art 10 s 32]
8130.1500 EXEMPTION FOR PROPERTY TAKEN IN TRADE.
8130.1600 Repealed by subpart
8130.1700 DEDUCTIONS ALLOWABLE IN COMPUTING SALES PRICE.
8130.1800 GROSS RECEIPTS DEFINED; METHOD OF REPORTING.
8130.1900 RETAILER AND SELLER.
8130.2000 [Repealed, 17 SR 2369]
8130.2100 [Repealed, L 2002 c 377 art 10 s 32]
ADMINISTRATION OF SALES AND USE TAXES
8130.2300 IMPOSITION OF SALES TAX.
8130.2350 [Repealed, L 2002 c 377 art 10 s 32]
8130.2400 [Repealed, 15 SR 693]
8130.2500 APPLICATION FOR PERMIT TO MAKE RETAIL SALES.
8130.2600 [Repealed, L 2002 c 377 art 10 s 32]
8130.2700 REINSTATEMENT OF REVOKED PERMITS.
8130.2800 [Repealed, 15 SR 693]
8130.2900 [Repealed, L 2005 c 151 art 7 s 23]
8130.3000 Repealed by subpart
8130.3100 CONTENT AND FORM OF EXEMPTION CERTIFICATE.
8130.3200 NONEXEMPT USE OF PURCHASE OBTAINED WITH EXEMPTION CERTIFICATE.
8130.3300 FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN.
8130.3400 DIRECT PAY AUTHORIZATION PROCEDURE.
8130.3500 MOTOR CARRIERS IN INTERSTATE COMMERCE.
8130.3600 [Repealed, 31 SR 449]
8130.3800 IMPOSITION OF USE TAX.
8130.3850 [Repealed, L 2002 c 377 art 10 s 32]
8130.3900 LIABILITY FOR PAYMENT OF USE TAX.
8130.4000 COLLECTION OF TAX AT TIME OF SALE.
8130.4100 [Repealed, 15 SR 693]
8130.4200 Repealed by subpart
8130.4300 PROPERTY BROUGHT INTO MINNESOTA.
8130.4400 CREDIT AGAINST USE TAX.
EXEMPTIONS
8130.4700 PREPARED FOOD, CANDY, AND SOFT DRINKS.
8130.4705 FOOD SOLD WITH EATING UTENSILS.
8130.4800 Repealed by subpart
8130.4900 [Repealed, 21 SR 330]
8130.5000 [Repealed, L 2002 c 377 art 10 s 32]
8130.5100 [Repealed, L 2006 c 259 art 6 s 32]
8130.5200 [Repealed, L 2005 c 151 art 7 s 23]
8130.5300 PETROLEUM PRODUCTS.
8130.5400 [Repealed, L 2006 c 259 art 6 s 32]
8130.5500 AGRICULTURAL AND INDUSTRIAL PRODUCTION.
8130.5550 SPECIAL TOOLING.
8130.5600 PUBLICATIONS.
8130.5700 SALES TO EXEMPT ENTITIES, THEIR EMPLOYEES, OR AGENTS.
8130.5800 ISOLATED OR OCCASIONAL SALES AND SALES OF PERSONAL PROPERTY USED IN TRADE OR BUSINESS.
8130.5900 [Repealed, 31 SR 449]
8130.6000 AIRFLIGHT EQUIPMENT.
8130.6100 [Repealed, L 1992 c 511 art 7 s 26]
8130.6200 CHARITABLE, RELIGIOUS, AND EDUCATIONAL ORGANIZATIONS.
8130.6300 CASKETS, BURIAL VAULTS, URNS FOR CREMAINS, AND MEMORIALS.
8130.6400 DISABLED VETERANS; PURCHASES OF AUTOMOBILES AND OTHER CONVEYANCES.
8130.6500 [Repealed, 31 SR 449]
8130.6600 DISABLED VETERANS; PURCHASE OF BUILDING MATERIALS.
8130.6700 TEXTBOOKS.
8130.6800 [Repealed, L 1992 c 511 art 7 s 26]
8130.6900 [Repealed, 31 SR 449]
8130.7000 [Repealed, 18 SR 83]
8130.7300 Repealed by subpart
PAYMENTS, RETURNS, ASSESSMENTS, AND COLLECTIONS
8130.7400 UNCOLLECTIBLE DEBT DEDUCTION.
8130.7500 RETURNS AND RECORDS.
8130.7600 Repealed by subpart
8130.7700 Repealed by subpart
8130.7800 [Repealed, L 1990 c 480 art 1 s 45]
8130.7900 RETURN FILING; FAILURE TO FILE.
8130.8000 Repealed by subpart
8130.8100 CLAIM FOR REFUND.
8130.8200 [Repealed, 15 SR 693]
8130.8300 Repealed by subpart
8130.8400 [Repealed, 31 SR 449]
CERTAIN BUSINESSES AND ACTIVITIES
8130.8700 VETERINARIANS.
8130.8800 COMMERCIAL ARTISTS AND PHOTOGRAPHERS.
8130.8900 FLORISTS AND NURSERIES.
8130.9000 SOFT WATER EQUIPMENT AND SERVICE DEALERS.
8130.9100 SALES AND RENTALS OF MOBILE HOMES AND HOUSE TRAILERS.
8130.9200 [Repealed, 17 SR 2106]
8130.9250 ADVERTISING.
8130.9300 SALES BY GOVERNMENTAL UNITS; TAXABLE.
8130.9400 ADVERTISING SIGNS AND BILLBOARDS.
8130.9500 Repealed by subpart
8130.9600 IRON MINING INDUSTRY EXEMPTIONS.
8130.9700 AUTOMATIC DATA PROCESSING.
8130.9910 COMPUTER SOFTWARE.
8130.9912 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9913 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9916 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9920 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9930 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9956 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9958 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9968 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9972 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9980 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9992 [Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9996 [Repealed, 18 SR 1891]

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