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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297A.021 [Repealed, 1994 c 587 art 2 s 22]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297A.05 [Repealed, 1983 c 301 s 235; 1983 c 327 s 16]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297A.08 [Repealed, 1990 c 480 art 1 s 45]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297A.121 [Repealed, 1990 c 480 art 1 s 45]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297A.136 [Repealed, 1995 c 264 art 2 s 43]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297A.19 [Repealed, 1989 c 277 art 1 s 35]
297A.20 [Repealed, 1990 c 480 art 1 s 45]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297A.212 [Repealed, 1995 c 264 art 12 s 5]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297A.251 [Repealed, 1983 c 327 s 16]
297A.252 [Repealed, 1973 c 650 art 13 s 3]
297A.253 [Repealed, 1989 c 277 art 1 s 35]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297A.254 [Repealed, 1987 c 268 art 8 s 8]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297A.257 [Repealed, 1991 c 291 art 8 s 30]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297A.258 [Repealed, 1993 c 375 art 1 s 7]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]

Official Publication of the State of Minnesota
Revisor of Statutes