2000 Minnesota Statutes

CHAPTER 297A. General sales and use taxes

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297A.021	[Repealed, 1994 c 587 art 2 s 22]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297A.05	[Repealed, 1983 c 301 s 235; 1983 c 327 s 16]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297A.08	[Repealed, 1990 c 480 art 1 s 45]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297A.121	[Repealed, 1990 c 480 art 1 s 45]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297A.136	[Repealed, 1995 c 264 art 2 s 43]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297A.19	[Repealed, 1989 c 277 art 1 s 35]
297A.20	[Repealed, 1990 c 480 art 1 s 45]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297A.212	[Repealed, 1995 c 264 art 12 s 5]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297A.251	[Repealed, 1983 c 327 s 16]
297A.252	[Repealed, 1973 c 650 art 13 s 3]
297A.253	[Repealed, 1989 c 277 art 1 s 35]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297A.254	[Repealed, 1987 c 268 art 8 s 8]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297A.257	[Repealed, 1991 c 291 art 8 s 30]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297A.258	[Repealed, 1993 c 375 art 1 s 7]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]
297A.61	Definitions.
297A.62	Sales tax imposed; rates.
297A.63	Use taxes imposed; rates.
297A.64	Rental motor vehicle tax imposed; rate.
297A.65	Lottery tickets; in-lieu tax.
297A.66	Jurisdiction to require collection and remittance of tax by retailer.
297A.665	Presumption of tax; burden of proof.
297A.67	General exemptions.
297A.68	Business exemptions.
297A.69	Agricultural exemptions.
297A.70	Exemptions for governments and nonprofit groups.
297A.71	Construction exemptions.
297A.72	Exemption certificates.
297A.73	Improper use of item obtained with exemption certificate.
297A.74	Commingling exemption certificate items.
297A.75	Refund; appropriation.
297A.76	Computation of sales and use taxes.
297A.77	Collection of sales and use taxes.
297A.78	Liability for use tax; receipt as evidence.
297A.79	Reporting of gross receipts.
297A.80	Taxes in other states; offset against use tax.
297A.81	Uncollectible debts; offset against other taxes.
297A.82	Aircraft; flight equipment; payment of taxes; exemptions.
297A.83	Application for permit.
297A.84	Permits issued.
297A.85	Cancellation of permits.
297A.86	Revocation of permits.
297A.87	Flea markets, shows, and other selling events.
297A.89	Direct payment by purchasers permitted.
297A.90	Interstate motor carriers as retailers.
297A.91	Seizure; court review.
297A.92	Security.
297A.93	Jeopardy assessment and collection.
297A.94	Deposit of revenues.
297A.95	Coordination of state and local sales tax rates.
297A.96	Local admissions and amusement taxes; exemption for arts organizations.
297A.97	Outstate retailers; local tax collection not required.
297A.98	Local governments exempt from local sales taxes.
297A.99	Local sales taxes.
297A.991	Reporting of sales tax on Minnesota governments.