2026 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
CHAPTER 295. GROSS REVENUES AND GROSS RECEIPTS TAXES
| Section | Headnote |
|---|---|
| 295.01 | MS 1994 [Repealed, 1996 c 310 s 1] |
| 295.02 | MS 1979 Supp [Repealed, 1979 c 303 art 7 s 15] |
| 295.021 | MS 1979 Supp [Repealed, 1969 c 399 s 51] |
| 295.03 | MS 1978 [Repealed, 1979 c 303 art 7 s 15] |
| 295.04 | MS 1978 [Repealed, 1979 c 303 art 7 s 15] |
| 295.05 | MS 1978 [Repealed, 1979 c 303 art 7 s 15] |
| 295.06 | MS 1967 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22] |
| 295.07 | MS 1967 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22] |
| 295.08 | MS 1967 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22] |
| 295.09 | MS 1967 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22] |
| 295.10 | MS 1967 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22] |
| 295.11 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.12 | MS 1978 [Repealed, 1979 c 303 art 7 s 15] |
| 295.13 | MS 1978 [Repealed, 1979 c 303 art 7 s 15] |
| 295.14 | MS 1978 [Repealed, 1979 c 303 art 7 s 15] |
| 295.15 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.16 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.17 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.18 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.19 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.20 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.21 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.22 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.23 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.24 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.25 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.26 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.27 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.29 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.30 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.31 | MS 1988 [Repealed, 1989 c 277 art 1 s 35] |
| 295.32 | MS 1987 Supp [Repealed, 1987 c 268 art 11 s 11] |
| 295.33 | MS 1986 [Repealed, 1987 c 268 art 11 s 11] |
| 295.34 | MS 1987 Supp [Repealed, 1987 c 268 art 11 s 11] |
| 295.35 | MS 1967 [Repealed, 1969 c 1147 s 22] |
| 295.36 | MS 1986 [Repealed, 1987 c 268 art 11 s 11] |
| 295.361 | MS 1967 [Repealed, 1969 c 399 s 51] |
| 295.365 | MS 1987 Supp [Repealed, 1987 c 268 art 11 s 11] |
| 295.366 | MS 1990 [Repealed, 1987 c 268 art 11 s 11] |
| 295.367 | MS 1991 Supp [Repealed, 1992 c 511 art 8 s 38] |
| 295.37 | MS 1994 [Repealed, 1996 c 471 art 9 s 16] |
| 295.38 | MS 1971 [Repealed, 1973 c 650 art 27 s 1] |
| 295.39 | MS 1994 [Repealed, 1996 c 471 art 9 s 16] |
| 295.40 | MS 1994 [Repealed, 1996 c 471 art 9 s 16] |
| 295.41 | MS 1994 [Repealed, 1996 c 471 art 9 s 16] |
| 295.42 | MS 1994 [Repealed, 1996 c 471 art 9 s 16] |
| 295.43 | MS 1994 [Repealed, 1996 c 471 art 9 s 16] |
| 295.44 | MS 2000 [Repealed, 2002 c 377 art 10 s 32] |
| 295.441 | MS 2006 [Renumbered 15.001] |
| HOSPITALS AND HEALTH CARE PROVIDERS | |
| 295.50 | DEFINITIONS. |
| 295.51 | MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE. |
| 295.52 | TAXES IMPOSED. |
| 295.53 | EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES. |
| 295.54 | CREDIT FOR TAXES PAID. |
| 295.55 | PAYMENT OF TAX. |
| 295.56 | TRANSFER OF ACCOUNTS RECEIVABLE. |
| 295.57 | COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS. |
| 295.58 | DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS. |
| 295.581 | PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND. |
| 295.582 | AUTHORITY. |
| 295.59 | SEVERABILITY. |
| 295.60 | MS 2006 [Repealed, 2008 c 154 art 12 s 41] |
| LIQUOR | |
| 295.75 | LIQUOR GROSS RECEIPTS TAX. |
| CANNABIS | |
| 295.81 | CANNABIS GROSS RECEIPTS TAX. |
| 295.82 | CANNABIS LOCAL TAX PROHIBITED. |
Official Publication of the State of Minnesota
Revisor of Statutes