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2017 Minnesota Statutes

This chapter has been affected by law enacted during the 2018 legislative session. More info...

Note: see session law sections for effective dates.

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297A.01 Subdivisions renumbered, repealed, or no longer in effect
297A.02 Subdivisions renumbered, repealed, or no longer in effect
297A.021 [Repealed, 1994 c 587 art 2 s 22]
297A.022 [Repealed, 2000 c 418 art 1 s 45]
297A.023 [Repealed, 2000 c 418 art 1 s 45]
297A.03 [Repealed, 2000 c 418 art 1 s 45]
297A.04 [Repealed, 2000 c 418 art 1 s 45]
297A.041 [Repealed, 2000 c 418 art 1 s 45]
297A.05 [Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
297A.06 [Repealed, 2000 c 418 art 1 s 45]
297A.065 [Repealed, 2000 c 418 art 1 s 45]
297A.07 Subdivisions renumbered, repealed, or no longer in effect
297A.08 [Repealed, 1990 c 480 art 1 s 45]
297A.09 [Repealed, 2000 c 418 art 1 s 45]
297A.10 [Repealed, 2000 c 418 art 1 s 45]
297A.11 [Repealed, 2000 c 418 art 1 s 45]
297A.12 [Repealed, 2000 c 418 art 1 s 45]
297A.121 [Repealed, 1990 c 480 art 1 s 45]
297A.13 [Repealed, 2000 c 418 art 1 s 45]
297A.135 [Repealed, 2000 c 418 art 1 s 45]
297A.136 [Repealed, 1995 c 264 art 2 s 43]
297A.14 Subdivisions renumbered, repealed, or no longer in effect
297A.141 [Repealed, 2000 c 418 art 1 s 45]
297A.15 Subdivisions renumbered, repealed, or no longer in effect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297A.16 [Repealed, 2000 c 418 art 1 s 45]
297A.17 [Repealed, 2000 c 418 art 1 s 45]
297A.18 [Repealed, 2000 c 418 art 1 s 45]
297A.19 [Repealed, 1989 c 277 art 1 s 35]
297A.20 [Repealed, 1990 c 480 art 1 s 45]
297A.21 [Repealed, 2000 c 418 art 1 s 45]
297A.211 [Repealed, 2000 c 418 art 1 s 45]
297A.212 [Repealed, 1995 c 264 art 12 s 5]
297A.213 [Repealed, 2000 c 418 art 1 s 45]
297A.22 [Repealed, 2000 c 418 art 1 s 45]
297A.23 [Repealed, 2000 c 418 art 1 s 45]
297A.24 Subdivisions renumbered, repealed, or no longer in effect
297A.25 Subdivisions renumbered, repealed, or no longer in effect
297A.251 [Repealed, 1983 c 327 s 16]
297A.252 [Repealed, 1973 c 650 art 13 s 3]
297A.253 [Repealed, 1989 c 277 art 1 s 35]
297A.2531 [Repealed, 2000 c 418 art 1 s 45]
297A.254 [Repealed, 1987 c 268 art 8 s 8]
297A.2545 [Repealed, 2000 c 418 art 1 s 45]
297A.255 [Repealed, 2000 c 418 art 1 s 45]
297A.256 [Repealed, 2000 c 418 art 1 s 45]
297A.257 [Repealed, 1991 c 291 art 8 s 30]
297A.2571 [Repealed, 2000 c 418 art 1 s 45]
297A.2572 [Repealed, 2000 c 418 art 1 s 45]
297A.2573 [Repealed, 2000 c 418 art 1 s 45]
297A.258 [Repealed, 1993 c 375 art 1 s 7]
297A.259 [Repealed, 2000 c 418 art 1 s 45]
297A.26 Subdivisions renumbered, repealed, or no longer in effect
297A.27 [Repealed, 1990 c 480 art 1 s 45]
297A.275 [Repealed, 1990 c 480 art 1 s 45]
297A.28 [Repealed, 2000 c 418 art 1 s 45]
297A.29 [Repealed, 1990 c 480 art 2 s 18]
297A.30 [Repealed, 1990 c 480 art 1 s 45]
297A.31 [Repealed, 1990 c 480 art 1 s 45]
297A.32 [Repealed, 1990 c 480 art 1 s 45]
297A.33 Subdivisions renumbered, repealed, or no longer in effect
297A.34 [Repealed, 1990 c 480 art 1 s 45]
297A.35 [Repealed, 1990 c 480 art 1 s 45]
297A.36 [Repealed, 1982 c 523 art 2 s 49]
297A.37 [Repealed, 1990 c 480 art 2 s 18]
297A.38 [Repealed, 1995 c 264 art 13 s 23]
297A.39 Subdivisions renumbered, repealed, or no longer in effect
297A.391 [Repealed, 1987 c 268 art 14 s 25]
297A.40 [Repealed, 1990 c 480 art 1 s 45]
297A.41 [Repealed, 1990 c 480 art 1 s 45]
297A.42 [Repealed, 1990 c 480 art 1 s 45]
297A.43 [Repealed, 1989 c 184 art 1 s 20]
297A.431 [Repealed, 1990 c 480 art 10 s 12]
297A.44 Subdivisions renumbered, repealed, or no longer in effect
297A.45 [Repealed, 1997 c 231 art 13 s 20]
297A.46 [Repealed, 2000 c 418 art 1 s 45]
297A.47 [Repealed, 2000 c 418 art 1 s 45]
297A.48 [Repealed, 2000 c 418 art 1 s 45]
297A.51 [Repealed, Ex1971 c 31 art 31 s 1]
297A.52 [Repealed, Ex1971 c 31 art 31 s 1]
297A.53 [Repealed, Ex1971 c 31 art 31 s 1]
297A.54 [Repealed, Ex1971 c 31 art 31 s 1]
297A.55 [Repealed, Ex1971 c 31 art 31 s 1]
297A.56 [Repealed, Ex1971 c 31 art 31 s 1]
297A.57 [Repealed, Ex1971 c 31 art 31 s 1]
297A.58 [Repealed, Ex1971 c 31 art 31 s 1]
297A.59 [Repealed, Ex1971 c 31 art 31 s 1]
297A.60 [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 BY RETAILER.
297A.665 PRESUMPTION OF TAX; BURDEN OF PROOF.
297A.666 [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.
297A.85 CANCELLATION OF PERMITS.
297A.86 [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 [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 [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.992 METROPOLITAN TRANSPORTATION AREA SALES TAX.
297A.993 GREATER MINNESOTA 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.

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