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Subd. 2.[Repealed, 1Sp2001 c 5 art 12 s 95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