2026 Minnesota Statutes

CHAPTER 297A. GENERAL SALES AND USE TAXES

Table of Sections

Section	Headnote
297A.01	Subdivisions renumbered, repealed, or no longer in effect
297A.02	Subdivisions renumbered, repealed, or no longer in effect
297A.021	MS 1994 [Repealed, 1994 c 587 art 2 s 22]
297A.022	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.023	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.03	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.04	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.041	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.05	MS 1982 [Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
297A.06	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.065	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.07	Subdivisions renumbered, repealed, or no longer in effect
297A.08	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.09	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.10	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.11	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.12	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.121	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.13	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.135	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.136	MS 1994 [Repealed, 1995 c 264 art 2 s 43]
297A.14	Subdivisions renumbered, repealed, or no longer in effect
297A.141	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.15	Subdivisions renumbered, repealed, or no longer in effect
297A.151	[Renumbered 270.73]
297A.16	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.17	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.18	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.19	MS 1988 [Repealed, 1989 c 277 art 1 s 35]
297A.20	MS 1989 Supp [Repealed, 1990 c 480 art 1 s 45]
297A.21	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.211	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.212	MS 1994 [Repealed, 1995 c 264 art 12 s 5]
297A.213	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.22	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.23	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.24	Subdivisions renumbered, repealed, or no longer in effect
297A.25	Subdivisions renumbered, repealed, or no longer in effect
297A.251	MS 1982 [Repealed, 1983 c 327 s 16]
297A.252	MS 1971 [Repealed, 1973 c 650 art 13 s 3]
297A.253	MS 1988 [Repealed, 1989 c 277 art 1 s 35]
297A.2531	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.254	MS 1986 [Repealed, 1987 c 268 art 8 s 8]
297A.2545	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.255	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.256	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.257	MS 1990 [Repealed, 1991 c 291 art 8 s 30]
297A.2571	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.2572	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.2573	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.258	MS 1992 [Repealed, 1993 c 375 art 1 s 7]
297A.259	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.26	Subdivisions renumbered, repealed, or no longer in effect
297A.27	MS 1998 [Repealed, 1990 c 480 art 1 s 45]
297A.275	MS 1998 [Repealed, 1990 c 480 art 1 s 45]
297A.28	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.29	MS 1988 [Repealed, 1990 c 480 art 2 s 18]
297A.30	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.31	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.32	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.33	Subdivisions renumbered, repealed, or no longer in effect
297A.34	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.35	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.36	MS 1980 [Repealed, 1982 c 523 art 2 s 49]
297A.37	MS 1988 [Repealed, 1990 c 480 art 2 s 18]
297A.38	MS 1994 [Repealed, 1995 c 264 art 13 s 23]
297A.39	Subdivisions renumbered, repealed, or no longer in effect
297A.391	MS 1986 [Repealed, 1987 c 268 art 14 s 25]
297A.40	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.41	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.42	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
297A.43	MS 1988 [Repealed, 1989 c 184 art 1 s 20]
297A.431	MS 1988 [Repealed, 1990 c 480 art 10 s 12]
297A.44	Subdivisions renumbered, repealed, or no longer in effect
297A.45	MS 1996 [Repealed, 1997 c 231 art 13 s 20]
297A.46	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.47	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.48	MS 2000 [Repealed, 2000 c 418 art 1 s 45]
297A.51	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.52	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.53	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.54	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.55	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.56	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.57	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.58	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.59	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.60	MS 1969 [Repealed, Ex1971 c 31 art 31 s 1]
297A.601	MS 2006 [Renumbered 15.001]
DEFINITIONS
297A.61	DEFINITIONS.
TAXES; RATES
297A.62	SALES TAX IMPOSED; RATES.
297A.63	USE TAXES IMPOSED; RATES.
297A.64	RENTAL MOTOR VEHICLE TAX IMPOSED; RATE.
297A.65	LOTTERY TICKETS; IN LIEU TAX.
REQUIREMENT TO COLLECT AND REMIT
297A.66	JURISDICTION TO REQUIRE COLLECTION AND REMITTANCE OF TAX.
297A.665	PRESUMPTION OF TAX; BURDEN OF PROOF.
297A.666	MS 2012 [Repealed, 2014 c 308 art 9 s 94]
297A.668	SOURCING OF SALE; SITUS IN THIS STATE.
297A.669	TELECOMMUNICATION AND RELATED SERVICES SOURCING.
EXEMPTIONS
297A.67	GENERAL EXEMPTIONS.
297A.68	BUSINESS EXEMPTIONS.
297A.69	AGRICULTURAL EXEMPTIONS.
297A.70	EXEMPTIONS FOR GOVERNMENTS AND NONPROFIT GROUPS.
297A.71	CONSTRUCTION EXEMPTIONS.
EXEMPTION CERTIFICATES
297A.72	EXEMPTION CERTIFICATES.
297A.73	IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE.
297A.74	COMMINGLING EXEMPTION CERTIFICATE ITEMS.
EXEMPTION REFUNDS
297A.75	REFUND; APPROPRIATION.
COMPUTATION AND COLLECTION OF SALES AND USE TAXES
297A.76	COMPUTATION OF SALES AND USE TAXES.
297A.77	COLLECTION OF SALES AND USE TAXES.
297A.78	LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE.
297A.79	REPORTING OF GROSS RECEIPTS.
297A.80	TAXES IN OTHER STATES; OFFSET AGAINST USE TAX.
297A.81	UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES.
297A.815	MOTOR VEHICLE LEASES.
297A.8155	LIQUOR REPORTING REQUIREMENTS; PENALTY.
AIRCRAFT AND FLIGHT EQUIPMENT
297A.82	AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS.
SNOWMOBILES, ALL-TERRAIN VEHICLES, AND WATERCRAFT
297A.825	SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS.
PERMITS
297A.83	APPLICATION FOR PERMIT.
297A.84	PERMITS ISSUED AND NOT ISSUED; CANCELLATION.
297A.85	CANCELLATION OF PERMITS.
297A.86	MS 2004 [Repealed, 2005 c 151 art 1 s 117]
297A.87	FLEA MARKETS, SHOWS, AND OTHER SELLING EVENTS.
DIRECT PAY
297A.89	DIRECT PAYMENT BY PURCHASERS PERMITTED.
297A.90	INTERSTATE MOTOR CARRIERS AS RETAILERS.
ENFORCEMENT
297A.91	SEIZURE; COURT REVIEW.
297A.92	SECURITY.
297A.93	MS 2004 [Repealed, 2005 c 151 art 1 s 117]
DEPOSIT OF REVENUES
297A.94	DEPOSIT OF REVENUES.
LOCAL SALES AND USE TAXES
297A.95	COORDINATION OF STATE AND LOCAL SALES TAX RATES.
297A.96	LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS.
297A.97	MS 2002 [Repealed, 2003 c 127 art 6 s 18]
297A.98	LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES.
297A.99	LOCAL SALES TAXES.
297A.9905	USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS.
297A.991	REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS.
297A.9915	REGIONAL TRANSPORTATION SALES AND USE TAX.
297A.992	METROPOLITAN TRANSPORTATION AREA SALES TAX.
297A.9925	METROPOLITAN REGION SALES AND USE TAX.
297A.993	COUNTY TRANSPORTATION SALES AND USE TAX.
297A.994	CITY OF MINNEAPOLIS SALES TAX; ALLOCATION OF REVENUES.
INTERSTATE TAX ADMINISTRATION AGREEMENTS
297A.995	UNIFORM SALES AND USE TAX ADMINISTRATION ACT.