1999 Minnesota Statutes

     297A.02 Imposition of tax. 

    Subdivision 1.    Generally.  Except as otherwise 
 provided in this chapter, there is imposed an excise tax of 6.5 
 percent of the gross receipts from sales at retail made by any 
 person in this state. 

    Subd. 2.    Machinery and equipment.  Notwithstanding 
 the provisions of subdivision 1, the rate of the excise tax 
 imposed upon sales of farm machinery and aquaculture production 
 equipment is 2.0 percent for sales after June 30, 1998, and 
 before July 1, 1999, and 1.0 percent for sales after June 30, 
 1999, and before July 1, 2000. 

    Subd. 3.    Liquor and beer sales.  Notwithstanding the 
 provisions of subdivision 1, the rate of the excise tax imposed 
 upon sales of intoxicating liquor, as defined in section 
 340A.101, subdivision 14, and 3.2 percent malt liquor, as 
 defined in section 340A.101, subdivision 19, shall be nine 
 percent.  The 3.2 percent malt liquor is subject to taxation 
 under this subdivision only when sold at an on-sale or off-sale 
 municipal liquor store or other establishment licensed to sell 
 any type of intoxicating liquor.  

    Subd. 4.    Manufactured housing and park trailers.  
 Notwithstanding the provisions of subdivision 1, for sales at 
 retail of manufactured homes as defined in section 327.31, 
 subdivision 6, that are used for residential purposes, the 
 excise tax is imposed upon 65 percent of the dealer's cost of 
 the home, and for sales of new and used park trailers, as 
 defined in section 168.011, subdivision 8, paragraph (b), the 
 excise tax is imposed upon 65 percent of the sales price of the 
 park trailer. 

    Subd. 5.  Repealed, 1997 c 231 art 7 s 46 

    HIST: Ex1967 c 32 art 13 s 2; Ex1971 c 31 art 1 s 2; 1Sp1981 c 
 1 art 4 s 3; 3Sp1981 c 2 art 5 s 1; 3Sp1982 c 1 art 6 s 2; 1983 
 c 342 art 6 s 4; 1984 c 502 art 6 s 4,5; 1984 c 655 art 1 s 54; 
 1Sp1985 c 14 art 2 s 7; 1987 c 384 art 2 s 1; 1Sp1989 c 1 art 12 
 s 3; 1991 c 249 s 31; 1991 c 291 art 8 s 11; 1991 c 309 s 15; 
 1994 c 483 s 1; 1994 c 587 art 2 s 4; 1995 c 264 art 2 s 24; 
 1996 c 471 art 2 s 11; 1998 c 389 art 8 s 4,5 

*   NOTE:  The repeal of subdivision 2 by Laws 1998, chapter 
*389, article 8, section 47, is effective for sales made after 
*June 30, 2000.  Laws 1998, chapter 389, article 8, section 48.