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Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 297A. General sales and use taxes

Table of Sections
Section Headnote
297A.01
297A.02
297A.021 [Repealed, 1994 c 587 art 2 s 22]
297A.022 [Repealed, 2000 c 418 art 1 s 45]
297A.023 [Repealed, 2000 c 418 art 1 s 45]
297A.03 [Repealed, 2000 c 418 art 1 s 45]
297A.04 [Repealed, 2000 c 418 art 1 s 45]
297A.041 [Repealed, 2000 c 418 art 1 s 45]
297A.05 [Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
297A.06 [Repealed, 2000 c 418 art 1 s 45]
297A.065 [Repealed, 2000 c 418 art 1 s 45]
297A.07
297A.08 [Repealed, 1990 c 480 art 1 s 45]
297A.09 [Repealed, 2000 c 418 art 1 s 45]
297A.10 [Repealed, 2000 c 418 art 1 s 45]
297A.11 [Repealed, 2000 c 418 art 1 s 45]
297A.12 [Repealed, 2000 c 418 art 1 s 45]
297A.121 [Repealed, 1990 c 480 art 1 s 45]
297A.13 [Repealed, 2000 c 418 art 1 s 45]
297A.135 [Repealed, 2000 c 418 art 1 s 45]
297A.136 [Repealed, 1995 c 264 art 2 s 43]
297A.14
297A.141 [Repealed, 2000 c 418 art 1 s 45]
297A.15
297A.151 Renumbered 270.73
297A.16 [Repealed, 2000 c 418 art 1 s 45]
297A.17 [Repealed, 2000 c 418 art 1 s 45]
297A.18 [Repealed, 2000 c 418 art 1 s 45]
297A.19 [Repealed, 1989 c 277 art 1 s 35]
297A.20 [Repealed, 1990 c 480 art 1 s 45]
297A.21 [Repealed, 2000 c 418 art 1 s 45]
297A.211 [Repealed, 2000 c 418 art 1 s 45]
297A.212 [Repealed, 1995 c 264 art 12 s 5]
297A.213 [Repealed, 2000 c 418 art 1 s 45]
297A.22 [Repealed, 2000 c 418 art 1 s 45]
297A.23 [Repealed, 2000 c 418 art 1 s 45]
297A.24
297A.25
297A.251 [Repealed, 1983 c 327 s 16]
297A.252 [Repealed, 1973 c 650 art 13 s 3]
297A.253 [Repealed, 1989 c 277 art 1 s 35]
297A.2531 [Repealed, 2000 c 418 art 1 s 45]
297A.254 [Repealed, 1987 c 268 art 8 s 8]
297A.2545 [Repealed, 2000 c 418 art 1 s 45]
297A.255 [Repealed, 2000 c 418 art 1 s 45]
297A.256 [Repealed, 2000 c 418 art 1 s 45]
297A.257 [Repealed, 1991 c 291 art 8 s 30]
297A.2571 [Repealed, 2000 c 418 art 1 s 45]
297A.2572 [Repealed, 2000 c 418 art 1 s 45]
297A.2573 [Repealed, 2000 c 418 art 1 s 45]
297A.258 [Repealed, 1993 c 375 art 1 s 7]
297A.259 [Repealed, 2000 c 418 art 1 s 45]
297A.26
297A.27 [Repealed, 1990 c 480 art 1 s 45]
297A.275 [Repealed, 1990 c 480 art 1 s 45]
297A.28 [Repealed, 2000 c 418 art 1 s 45]
297A.29 [Repealed, 1990 c 480 art 2 s 18]
297A.30 [Repealed, 1990 c 480 art 1 s 45]
297A.31 [Repealed, 1990 c 480 art 1 s 45]
297A.32 [Repealed, 1990 c 480 art 1 s 45]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
297A.34 [Repealed, 1990 c 480 art 1 s 45]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
297A.45 [Repealed, 1997 c 231 art 13 s 20]
297A.46 [Repealed, 2000 c 418 art 1 s 45]
297A.47 [Repealed, 2000 c 418 art 1 s 45]
297A.48 [Repealed, 2000 c 418 art 1 s 45]
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]

DEFINITIONS

297A.61 Definitions.

TAXES; RATES

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.

REQUIREMENT TO COLLECT AND REMIT

297A.66 Jurisdiction to require collection and remittance of tax by retailer.
297A.665 Presumption of tax; burden of proof.
297A.666 Amnesty for registration.
297A.668 Sourcing of sale; situs in this state.
297A.669 Telecommunication sourcing.

EXEMPTIONS

297A.67 General exemptions.
297A.68 Business exemptions.
297A.69 Agricultural exemptions.
297A.70 Exemptions for governments and nonprofit groups.
297A.71 Construction exemptions.

EXEMPTION CERTIFICATES

297A.72 Exemption certificates.
297A.73 Improper use of item obtained with exemption certificate.
297A.74 Commingling exemption certificate items.

EXEMPTION REFUNDS

297A.75 Refund; appropriation.

COMPUTATION AND COLLECTION OF SALES AND USE TAXES

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.

AIRCRAFT AND FLIGHT EQUIPMENT

297A.82 Aircraft; flight equipment; payment of taxes; exemptions.

PERMITS

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.

DIRECT PAY

297A.89 Direct payment by purchasers permitted.
297A.90 Interstate motor carriers as retailers.

ENFORCEMENT

297A.91 Seizure; court review.
297A.92 Security.
297A.93 Jeopardy assessment and collection.

DEPOSIT OF REVENUES

297A.94 Deposit of revenues.

LOCAL SALES AND USE TAXES

297A.95 Coordination of state and local sales tax rates.
297A.96 Local admissions and amusement taxes; exemption for nonprofit organizations.
297A.97 [Repealed, 2003 c 127 art 6 s 18]
297A.98 Local governments exempt from local sales taxes.
297A.99 Local sales taxes.
297A.991 Reporting of sales tax on Minnesota governments.
297A.995 Uniform Sales and Use Tax Administration Act.