297A.62 Sales tax imposed; rates.
Subdivision 1. Generally. Except as otherwise provided in subdivision 2 or 3 or in this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or to a destination in this state by a person who is required to have or voluntarily obtains a permit under section 297A.83, subdivision 1.
Subd. 2. Liquor and beer sales. The rate of the sales tax imposed is nine percent on the gross receipts from retail sales of:
(1) intoxicating liquor, as defined in section 340A.101, subdivision 14; and
(2) 3.2 percent malt liquor, as defined in section 340A.101, subdivision 19, when sold at an on-sale or off-sale municipal liquor store or other establishment licensed to sell any type of intoxicating liquor.
Subd. 3. Manufactured housing and park trailers. For retail sales of manufactured homes as defined in section 327.31, subdivision 6, for residential uses, the sales tax under subdivision 1 is imposed on 65 percent of the dealer's cost of the manufactured home. For retail sales of new or used park trailers, as defined in section 168.011, subdivision 8, paragraph (b), the sales tax under subdivision 1 is imposed on 65 percent of the sales price of the park trailer.
HIST: 2000 c 418 art 1 s 5
* NOTE: Subdivision 2 is repealed by Laws 2001, First *Special Session chapter 5, article 12, section 95, effective for *sales and purchases made after December 31, 2005.
Official Publication of the State of Minnesota
Revisor of Statutes