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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 purchase price of retail sales of the tangible
personal property or taxable services at the rate of tax imposed under section 297A.62. A person
that purchases property from a Minnesota retailer and returns the tangible personal property to
a point within Minnesota, except in the course of interstate commerce, after it was delivered
outside of Minnesota, is subject to the use tax.
(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 purchase 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.
History: 2000 c 418 art 1 s 6; 2006 c 259 art 6 s 8