1997 Minnesota Statutes

CHAPTER 297A. General sales tax and distribution

Table of Sections

Section	Headnote
297A.01	Definitions.
297A.02	Imposition of tax.
297A.021	[Repealed, 1994 c 587 art 2 s 22]
297A.022	Coordination of state and local sales tax rates.
297A.023	Remittance of amounts collected as taxes.
297A.03	Separate statement; collection from purchaser; advertising no tax; minimum; uniform tax collection methods.
297A.04	Applications; member; form.
297A.041	Operator of flea markets; seller's permits required.
297A.05	[Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
297A.06	Permit.
297A.065	Cancellation of permits.
297A.07	Revocation of permits.
297A.08	[Repealed, 1990 c 480 art 1 s 45]
297A.09	Presumption of tax; burden of proof.
297A.10	Exemption certificate, duty of retailer.
297A.11	Content and form of exemption certificate.
297A.12	Improper use of subject of purchase obtained with exemption certificate.
297A.121	[Repealed, 1990 c 480 art 1 s 45]
297A.13	Commingling exemption certificate goods.
297A.135	Rental motor vehicle tax.
297A.136	[Repealed, 1995 c 264 art 2 s 43]
297A.14	Use tax.
297A.141	Local admissions and amusement taxes; exemption for arts organizations.
297A.15	Collection and payment; penalty.
297A.151	Renumbered 270.73
297A.16	Collection of tax at time of sale.
297A.17	Status as debt.
297A.18	Minimum tax.
297A.19	[Repealed, 1989 c 277 art 1 s 35]
297A.20	[Repealed, 1990 c 480 art 1 s 45]
297A.21	Registration to collect use tax.
297A.211	Common carriers as retailers.
297A.212	[Repealed, 1995 c 264 art 12 s 5]
297A.213	Direct payment by purchasers permitted.
297A.22	Presumption of purpose of sale, burden of proof.
297A.23	Property brought to state; presumption; burden of proof.
297A.24	Taxes in other states or other counties.
297A.25	Exemptions.
297A.251	[Repealed, 1983 c 327 s 16]
297A.252	[Repealed, 1973 c 650 art 13 s 3]
297A.253	[Repealed, 1989 c 277 art 1 s 35]
297A.2531	Satellite broadcasting facility materials; exemptions.
297A.254	[Repealed, 1987 c 268 art 8 s 8]
297A.2545	Steel reprocessors; exemption for pollution control equipment.
297A.255	Aircraft; payment of taxes prior to registration and licensing.
297A.256	Exemptions for certain nonprofit groups.
297A.257	[Repealed, 1991 c 291 art 8 s 30]
297A.2571	Aircraft facility materials; exemptions.
297A.2572	Agriculture processing facility materials; exemption.
297A.2573	Mineral production facilities; exemption.
297A.258	[Repealed, 1993 c 375 art 1 s 7]
297A.259	Lottery tickets; in lieu tax.
297A.26	Offset against other taxes.
297A.27	[Repealed, 1990 c 480 art 1 s 45]
297A.275	[Repealed, 1990 c 480 art 1 s 45]
297A.28	Security.
297A.29	[Repealed, 1990 c 480 art 2 s 18]
297A.30	[Repealed, 1990 c 480 art 1 s 45]
297A.31	[Repealed, 1990 c 480 art 1 s 45]
297A.32	[Repealed, 1990 c 480 art 1 s 45]
297A.33	Jeopardy assessment and collection; protection against evasion.
297A.34	[Repealed, 1990 c 480 art 1 s 45]
297A.35	[Repealed, 1990 c 480 art 1 s 45]
297A.36	[Repealed, 1982 c 523 art 2 s 49]
297A.37	[Repealed, 1990 c 480 art 2 s 18]
297A.38	[Repealed, 1995 c 264 art 13 s 23]
297A.39
297A.391	[Repealed, 1987 c 268 art 14 s 25]
297A.40	[Repealed, 1990 c 480 art 1 s 45]
297A.41	[Repealed, 1990 c 480 art 1 s 45]
297A.42	[Repealed, 1990 c 480 art 1 s 45]
297A.43	[Repealed, 1989 c 184 art 1 s 20]
297A.431	[Repealed, 1990 c 480 art 10 s 12]
297A.44	Deposit of revenues; costs of administration; appropriation.
297A.45	[Repealed, 1997 c 231 art 13 s 20]
297A.46	Local governments exempt from local sales taxes.
297A.47	Reporting of sales tax on Minnesota governments.
297A.48	Local sales tax rules.
297A.51	[Repealed, Ex1971 c 31 art 31 s 1]
297A.52	[Repealed, Ex1971 c 31 art 31 s 1]
297A.53	[Repealed, Ex1971 c 31 art 31 s 1]
297A.54	[Repealed, Ex1971 c 31 art 31 s 1]
297A.55	[Repealed, Ex1971 c 31 art 31 s 1]
297A.56	[Repealed, Ex1971 c 31 art 31 s 1]
297A.57	[Repealed, Ex1971 c 31 art 31 s 1]
297A.58	[Repealed, Ex1971 c 31 art 31 s 1]
297A.59	[Repealed, Ex1971 c 31 art 31 s 1]
297A.60	[Repealed, Ex1971 c 31 art 31 s 1]