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Chapter 297A
Section 297A.62
Recent History
- 2016 Subd. 3 Amended 2016 c 189 art 14 s 2
- 2011 Subd. 5 New 2011 c 112 art 4 s 2
- 2010 297A.62 Amended 2010 c 389 art 4 s 2
- 2009 Subd. 1a New 2009 c 88 art 4 s 4
- 2007 Subd. 1 Amended 2007 c 13 art 3 s 18
- 2001 Subd. 2 Repealed 2001 c 5 art 12 s 95
- 2000 297A.62 New 2000 c 418 art 1 s 5
This is an historical version of this statute chapter. Also view the most recent published version.
297A.62 SALES TAX IMPOSED; RATES.
Subdivision 1. Generally. Except as otherwise provided in subdivision 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Subd. 2.[Repealed, 1Sp2001 c 5 art 12 s 95; 2002 c 377 art 3 s 24; 1Sp2003 c 21 art 8 s
15; 1Sp2005 c 3 art 5 s 33]
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 8a, the sales tax under subdivision 1
is imposed on 65 percent of the sales price of the park trailer.
History: 2000 c 418 art 1 s 5; 2007 c 13 art 3 s 18
Subdivision 1. Generally. Except as otherwise provided in subdivision 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Subd. 2.[Repealed, 1Sp2001 c 5 art 12 s 95; 2002 c 377 art 3 s 24; 1Sp2003 c 21 art 8 s
15; 1Sp2005 c 3 art 5 s 33]
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 8a, the sales tax under subdivision 1
is imposed on 65 percent of the sales price of the park trailer.
History: 2000 c 418 art 1 s 5; 2007 c 13 art 3 s 18
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Revisor of Statutes