2004 Minnesota Statutes

     297A.63 Use taxes imposed; rates. 

    Subdivision 1.    Use of tangible personal property or 
 taxable services.  (a) For the privilege of using, storing, 
 distributing, or consuming in Minnesota tangible personal 
 property or taxable services purchased for use, storage, 
 distribution, or consumption in this state, a use tax is imposed 
 on a person in Minnesota.  The tax is imposed on the sales price 
 of retail sales of the tangible personal property or taxable 
 services at the rate of tax imposed under section 297A.62. 

    (b) No tax is imposed under paragraph (a) if the tax 
 imposed by section 297A.62 was paid on the sales price of the 
 tangible personal property or taxable services. 

    (c) No tax is imposed under paragraph (a) if the purchase 
 meets the requirements for exemption under section 297A.67, 
 subdivision 21. 

    Subd. 2.    Use of tangible personal property made from 
 materials.  (a) A use tax is imposed on a person who 
 manufactures, fabricates, or assembles tangible personal 
 property from materials, either within or outside this state and 
 who uses, stores, distributes, or consumes the tangible personal 
 property in Minnesota.  The tax is imposed on the sales price of 
 retail sales of the materials contained in the tangible personal 
 property at the rate of tax imposed under section 297A.62. 

    (b) No tax is imposed under paragraph (a) if the tax 
 imposed by section 297A.62 was paid on the sales price of 
 materials contained in the tangible personal property.  

    HIST: 2000 c 418 art 1 s 6