2000 Minnesota Statutes

     297A.62 Sales tax imposed; rates. 

    Subdivision 1.    Generally.  Except as otherwise 
 provided in subdivision 2 or 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.    Liquor and beer sales.  The rate of the 
 sales tax imposed is nine percent on the gross receipts from 
 retail sales of: 

    (1) intoxicating liquor, as defined in section 340A.101, 
 subdivision 14; and 

    (2) 3.2 percent malt liquor, as defined in section 
 340A.101, subdivision 19, when sold at an on-sale or off-sale 
 municipal liquor store or other establishment licensed to sell 
 any type of intoxicating liquor.  

    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 8, 
 paragraph (b), the sales tax under subdivision 1 is imposed on 
 65 percent of the sales price of the park trailer.  

    HIST: 2000 c 418 art 1 s 5 

*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 5, is effective for sales and purchases 
*occurring after June 30, 2001.  Laws 2000, chapter 418, article 
*1, section 46.