SALES AND USE TAXES

Accelerated payments, penalties, repeal, Minn. Laws 2013 c 143 art 16 s 11

Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5

Admissions, Minn. Laws 2017 1Sp c 1 art 3 s 5, 26

Aircraft, statements of tax paid, repeal, Minn. Laws 2014 c 308 art 11 s 8

Aircraft

Certain parts and labor, exemption, Minn. Laws 2013 c 143 art 5 s 4, 2013 c 143 art 13 s 22

State airports fund, Minn. Laws 2013 c 143 art 5 s 5

Albert Lea (city), Minn. Laws 2017 1Sp c 1 art 5 s 13

Albert Lea, Minn. Laws 2014 c 308 art 3 s 23, 36

All-terrain vehicles, registration, Minn. Laws 2017 1Sp c 1 art 21 s 2

Animal shelters, Minn. Laws 2014 c 308 art 3 s 38

Assessments, additional taxes, Minn. Laws 2017 1Sp c 1 art 14 s 2

Automated sales suppression devices, Minn. Laws 2017 1Sp c 1 art 12 s 1-3

Baxter, Minn. Laws 2014 c 308 art 3 s 24-26

Biopharmaceutical manufacturing facilities, construction, Minn. Laws 2014 c 308 art 3 s 33

Biopharmaceutical manufacturing facilities, construction, Minn. Laws 2013 c 143 art 8 s 37, 40-42

Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Laws 2017 c 94 art 7 s 57

Boarding care homes, sales to, Minn. Laws 2013 c 143 art 8 s 36

Boats and boating, proof of payment, watercraft purchaser's certificate, Minn. Laws 2017 1Sp c 1 art 21 s 3

Border city development zones, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 188, 190

Brainerd, Minn. Laws 2014 c 308 art 3 s 27-29

Bundled transactions, Minn. Laws 2013 c 143 art 8 s 6

Capital equipment, Minn. Laws 2017 1Sp c 1 art 3 s 20

Capital equipment, Minn. Laws 2014 c 150 art 2 s 2, 4

Capital equipment, Minn. Laws 2013 c 143 art 8 s 26

Clay County, Minn. Laws 2017 1Sp c 1 art 5 s 26

Clearwater, revenue use, Minn. Laws 2013 c 143 art 8 s 49

Coin-operated entertainment and amusement devices, Minn. Laws 2014 c 308 art 3 s 8

Collection, tax collection agreements, certain recreational vehicles, Minn. Laws 2017 1Sp c 1 art 21 s 7

Collection

Marketplace providers, Minn. Laws 2019 1Sp c 6 art 3 s 5, 6, 19

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Laws 2019 1Sp c 6 art 3 s 4, 5

Records, Minn. Laws 2019 1Sp c 6 art 14 s 5

Commercial and industrial equipment, repair and maintenance, Minn. Laws 2014 c 150 art 2 s 1

Commercial and industrial machinery and equipment repair, Minn. Laws 2013 c 143 art 8 s 2

Construction materials, exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 30-32

Construction materials, various entities, exemptions, Minn. Laws 2013 c 143 art 13 s 22

Counties, transportation sales taxes, Minn. Laws 2013 c 117 art 3 s 25, 26

Critical access dental providers, sales to, Minn. Laws 2013 c 143 art 8 s 32

Data centers, refurbished, Minn. Laws 2014 c 308 art 3 s 9, 32

Data centers, refurbished, Minn. Laws 2013 c 143 art 8 s 27

Definitions, Minn. Laws 2019 1Sp c 6 art 3 s 4

Definitions

Generally, Minn. Laws 2017 1Sp c 1 art 3 s 9, 11, 43, 44

Sales suppression provisions, Minn. Laws 2017 1Sp c 1 art 12 s 1

Digital audio and audiovisual works, presentations, Minn. Laws 2014 c 308 art 3 s 6, 7

Digital audio works, Minn. Laws 2013 c 143 art 8 s 9

Digital audiovisual works, Minn. Laws 2013 c 143 art 8 s 10

Digital books, Minn. Laws 2013 c 143 art 8 s 11, 24

Digital code, Minn. Laws 2013 c 143 art 8 s 12

Digital products, Minn. Laws 2013 c 143 art 8 s 2, 4, 6, 7, 9-15

Direct satellite service, repeal, Minn. Laws 2013 c 143 art 8 s 53

Drop shipment sales, Minn. Laws 2013 c 143 art 8 s 20

Drugs and medicine, Minn. Laws 2014 c 308 art 3 s 30

Drugs and medicine, Minn. Laws 2013 c 143 art 8 s 22

Due date, Minn. Laws 2014 c 308 art 3 s 4

Duluth (city)

Food and beverage taxes, Minn. Laws 2017 1Sp c 1 art 5 s 1

Lodging taxes, Minn. Laws 2017 1Sp c 1 art 5 s 2

Duluth

Food and beverage taxes, Minn. Laws 2014 c 308 art 3 s 21

Lodging taxes, Minn. Laws 2014 c 308 art 3 s 22

Durable medical equipment, Minn. Laws 2014 c 308 art 3 s 30, 31

Durable medical equipment, Minn. Laws 2013 c 143 art 8 s 22, 23

East Grand Forks (city), Minn. Laws 2017 1Sp c 1 art 5 s 18

Electronic and precision equipment, repair and maintenance, Minn. Laws 2014 c 150 art 2 s 1

Electronic notifications of changes in law, Minn. Laws 2014 c 308 art 9 s 18

Electronically delivered goods, Minn. Laws 2013 c 143 art 8 s 21

Established religious orders, lodging and table food sales, Minn. Laws 2013 c 143 art 8 s 33

Evasion, Minn. Laws 2017 1Sp c 1 art 12 s 3

Exemption certificates

Multiple points of use, Minn. Laws 2013 c 143 art 8 s 21

Presumptions about, Minn. Laws 2013 c 143 art 16 s 3

Exemptions, building materials and supplies, revisor's correction, Minn. Laws 2018 c 182 art 1 s 84

Exemptions, sales to government, Minn. Laws 2014 c 308 art 3 s 11

Exemptions

Biopharmaceutical manufacturing facilities, Minn. Laws 2019 1Sp c 6 art 14 s 4

Building materials and supplies, Minn. Laws 2019 1Sp c 6 art 3 s 11-14

Business exemptions, Minn. Laws 2019 1Sp c 6 art 1 s 67

Business expansions, Minn. Laws 2019 1Sp c 6 art 14 s 3

County agricultural societies, Minn. Laws 2019 1Sp c 6 art 3 s 10

Invasive species management, Minn. Laws 2019 1Sp c 6 art 3 s 7

Nonprofit exemptions generally, Minn. Laws 2019 1Sp c 6 art 3 s 8, 9

Exemptions

Aircraft, Minn. Laws 2017 1Sp c 1 art 14 s 9

Building materials and supplies, Minn. Laws 2017 1Sp c 1 art 3 s 30-32, 40

Business exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 3

Ice arena, Plymouth, Minn. Laws 2017 1Sp c 1 art 3 s 30

Jukebox music, Minn. Laws 2017 1Sp c 1 art 3 s 24

Nonprofit exemptions generally, Minn. Laws 2017 1Sp c 1 art 3 s 25, 27-29

Precious metal bullion, Minn. Laws 2017 1Sp c 1 art 3 s 17

Soccer stadium, Minn. Laws 2017 1Sp c 1 art 3 s 30

Stadium builder's licenses, Minn. Laws 2017 1Sp c 1 art 3 s 19

Suite licenses, places of amusement or athletic events, Minn. Laws 2017 1Sp c 1 art 3 s 18

Exemptions

Capital equipment, effective date correction, Minn. Laws 2015 c 21 art 1 s 107

Materials used in industrial production, revisor's correction, Minn. Laws 2015 c 21 art 1 s 64

Exemptions

Aircraft, certain parts and labor, Minn. Laws 2013 c 143 art 13 s 22

Construction materials, various entities, Minn. Laws 2013 c 143 art 13 s 22

Destination medical center materials, Minn. Laws 2013 c 143 art 10 s 2

Greater Minnesota business expansion, Minn. Laws 2013 c 143 art 13 s 22

Presumptions about, Minn. Laws 2013 c 143 art 16 s 3

Sales between religious order and educational institution, Minn. Laws 2013 c 143 art 13 s 22

Fairmont (city), Minn. Laws 2017 1Sp c 1 art 5 s 19

Farm machinery, Minn. Laws 2017 1Sp c 1 art 3 s 6

Fergus Falls (city), Minn. Laws 2017 1Sp c 1 art 5 s 20

Florists, telegraph orders, repeal, Minn. Laws 2014 c 308 art 11 s 8

Fund-raising events, nonprofit organizations, Minn. Laws 2014 c 308 art 3 s 12, 13

Fund-raising sales of food, exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 28

Garrison, Kathio, West Mille Lacs Lake Sanitary District, Minn. Laws 2017 1Sp c 1 art 5 s 27

Greater Minnesota business expansion

Exemptions, Minn. Laws 2013 c 143 art 13 s 22

Tax incentives, Minn. Laws 2013 c 143 art 8 s 1, 28

Greater Minnesota business expansions, Minn. Laws 2014 c 308 art 3 s 1-3, 10

Hermantown (city), Minn. Laws 2017 1Sp c 1 art 5 s 6, 7

Industrial measurement manufacturing and controls facilities, construction, Minn. Laws 2013 c 143 art 8 s 39-42

Industrial production, materials consumed in, Minn. Laws 2013 c 143 art 8 s 25

Information about, costs of providing, Minn. Laws 2013 c 143 art 8 s 43

Instrumentalities of the state, sales to, Minn. Laws 2014 c 308 art 3 s 37

Internal Revenue Code update, Minn. Laws 2014 c 308 art 4 s 9

Internet sales, Minn. Laws 2013 c 143 art 8 s 18, 19

Jukebox music, Minn. Laws 2017 1Sp c 1 art 3 s 24

Library construction materials, donated, Minn. Laws 2014 c 308 art 3 s 35

Local governments, sale to, Minn. Laws 2013 c 143 art 8 s 29

Local governments, sales to, Minn. Laws 2015 1Sp c 3 art 6 s 7

Local sales and use taxes, out-of-state retailers not maintaining place of business in Minnesota, Minn. Laws 2017 1Sp c 1 art 3 s 9-12, 43, 44

Local sales and use taxes

Avon (city), Minn. Laws 2019 1Sp c 6 art 6 s 13

Blue Earth (city), Minn. Laws 2019 1Sp c 6 art 6 s 14

Cambridge (city), Minn. Laws 2019 1Sp c 6 art 6 s 15

Cloquet (city), Minn. Laws 2019 1Sp c 6 art 6 s 12

Detroit Lakes (city), Minn. Laws 2019 1Sp c 6 art 6 s 16

Duluth (city), Minn. Laws 2019 1Sp c 6 art 10 s 7

Elk River (city), Minn. Laws 2019 1Sp c 6 art 6 s 17

Excelsior (city), Minn. Laws 2019 1Sp c 6 art 6 s 18

Generally, Minn. Laws 2019 1Sp c 6 art 6 s 1-4

International Falls (city), Minn. Laws 2019 1Sp c 6 art 6 s 20

La Crescent (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 21

Lake County lodging, Minn. Laws 2019 1Sp c 6 art 6 s 22

Minneapolis (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 5

North Mankato (city) food and beverage, Minn. Laws 2019 1Sp c 6 art 6 s 23

Perham (city), Minn. Laws 2019 1Sp c 6 art 6 s 24

Plymouth (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 25

Resolution and public notice, Minn. Laws 2019 1Sp c 6 art 6 s 34

Rogers (city), Minn. Laws 2019 1Sp c 6 art 6 s 26

Saint Paul (city) lodging, Minn. Laws 2019 1Sp c 6 art 6 s 6

Sartell (city) food and beverage, Minn. Laws 2019 1Sp c 6 art 6 s 27

Sauk Centre (city), Minn. Laws 2019 1Sp c 6 art 6 s 28

Scanlon (city), Minn. Laws 2019 1Sp c 6 art 6 s 29

Transportation sales and use tax, Minn. Laws 2019 1Sp c 6 art 8 s 4-6

Two Harbors (city), Minn. Laws 2019 1Sp c 6 art 6 s 7-9, 11

Virginia (city), Minn. Laws 2019 1Sp c 6 art 6 s 30

West St. Paul (city), Minn. Laws 2019 1Sp c 6 art 6 s 31

Willmar (city), Minn. Laws 2019 1Sp c 6 art 6 s 32

Worthington (city), Minn. Laws 2019 1Sp c 6 art 6 s 33

Local sales and use taxes

Clearwater, revenue use, Minn. Laws 2013 c 143 art 8 s 49

Information about, costs of providing, Minn. Laws 2013 c 143 art 8 s 43

Marshall

Revenue use, Minn. Laws 2013 c 143 art 8 s 50

Validation, Minn. Laws 2013 c 143 art 8 s 51

Proctor, validation, Minn. Laws 2013 c 143 art 8 s 52

Rochester

Destination medical center, Minn. Laws 2013 c 143 art 10 s 11-14

Food and beverage tax, repeal, Minn. Laws 2013 c 143 art 8 s 53

Lodging tax, Minn. Laws 2013 c 143 art 8 s 46

Saint Augusta, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Cloud, Minn. Laws 2013 c 143 art 8 s 47

Saint Joseph, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Paul, Minn. Laws 2013 c 143 art 8 s 44, 45

Sartell, extension, Minn. Laws 2013 c 143 art 8 s 48

Sauk Rapids, extension, Minn. Laws 2013 c 143 art 8 s 48

Waite Park, extension, Minn. Laws 2013 c 143 art 8 s 48

Luverne, local sales taxes, Minn. Laws 2014 c 308 art 7 s 7

Machinery and equipment, Minn. Laws 2014 c 150 art 2 s 1-3

Mankato (city)

Capital projects, Minn. Laws 2017 1Sp c 1 art 5 s 3

Expiration, Minn. Laws 2017 1Sp c 1 art 5 s 4

Marshall

Revenue use, Minn. Laws 2013 c 143 art 8 s 50

Validation, Minn. Laws 2013 c 143 art 8 s 51

Materials consumed in industrial production, Minn. Laws 2013 c 143 art 8 s 25

Medical devices, Minn. Laws 2014 c 308 art 3 s 30

Medical devices, Minn. Laws 2013 c 143 art 8 s 22

Metropolitan transportation sales and use tax, Minn. Laws 2017 1Sp c 3 art 3 s 111, 114, 115

Metropolitan transportation sales and use tax, Minn. Laws 2013 c 117 art 3 s 33

Modular homes, Minn. Laws 2016 c 189 art 14 s 2

Moose Lake (city), Minn. Laws 2017 1Sp c 1 art 5 s 21

Motor vehicle lease taxes, Minn. Laws 2014 c 312 art 11 s 29

Motor vehicle leases, Minn. Laws 2017 1Sp c 3 art 3 s 109

Motor vehicle repair and replacement parts, revenue estimate report, Minn. Laws 2017 1Sp c 3 art 3 s 123

Motor vehicles, tax collection and refund agreements, certain recreational vehicles, Minn. Laws 2017 1Sp c 1 art 21 s 7

Motor vehicles

Leases, sales tax revenue, transfer, Minn. Laws 2013 c 117 art 3 s 24

Rentals, Minn. Laws 2013 c 143 art 8 s 17

Repair paint and materials, Minn. Laws 2013 c 143 art 8 s 8

New London (city), Minn. Laws 2017 1Sp c 1 art 5 s 22

New Ulm (city), Minn. Laws 2017 1Sp c 1 art 5 s 8-10

Nobles County, local sales taxes, Minn. Laws 2014 c 308 art 7 s 6

Nonprofit car-sharing organizations, Minn. Laws 2013 c 143 art 8 s 17

Nonprofit organizations, fund-raising events, Minn. Laws 2014 c 308 art 3 s 12, 13

Nonprofit organizations, Minn. Laws 2017 1Sp c 1 art 3 s 25, 27-29

Nonprofit organizations

Fundraising event sales, exemption, Minn. Laws 2013 c 143 art 8 s 35

Fundraising sales, exemption, Minn. Laws 2013 c 143 art 8 s 34

Sales to, Minn. Laws 2013 c 143 art 8 s 30

Nonprofit snowmobile clubs, Minn. Laws 2014 c 308 art 3 s 14

North Mankato (city), Minn. Laws 2017 1Sp c 1 art 5 s 17

Nursing homes, sales to, Minn. Laws 2013 c 143 art 8 s 36

Online sales, Minn. Laws 2013 c 143 art 8 s 18, 19

Pay television services machinery and equipment, Minn. Laws 2014 c 150 art 2 s 3

Payment, June accelerated payment, Minn. Laws 2019 1Sp c 6 art 3 s 2, 3

Payments

Due dates, Minn. Laws 2013 c 143 art 16 s 2

Electronic, Minn. Laws 2013 c 142 art 5 s 5

Penalties (monetary), generally, Minn. Laws 2017 1Sp c 1 art 12 s 2

Penalties (monetary), interest on, Minn. Laws 2013 c 143 art 18 s 5

Permits

Cancellation, Minn. Laws 2019 1Sp c 6 art 23 s 1, 3

Generally, Minn. Laws 2019 1Sp c 6 art 23 s 2

Suspension or revocation, disclosure, Minn. Laws 2019 1Sp c 6 art 23 s 1

Petroleum products, Minn. Laws 2017 1Sp c 1 art 3 s 22

Precious metal bullion, Minn. Laws 2017 1Sp c 1 art 3 s 17

Proctor (city), Minn. Laws 2017 1Sp c 1 art 5 s 11

Proctor, local sales tax, Minn. Laws 2014 c 308 art 3 s 35

Proctor, validation, Minn. Laws 2013 c 143 art 8 s 52

Qualified data centers, Minn. Laws 2019 1Sp c 6 art 14 s 2

Real property, Minn. Laws 2017 1Sp c 1 art 3 s 8

Refunds, building materials, Minn. Laws 2019 1Sp c 6 art 3 s 15

Refunds

All-terrain vehicles, tax refund agreements, Minn. Laws 2017 1Sp c 1 art 21 s 7

Claims, Minn. Laws 2017 1Sp c 1 art 3 s 33, 40

Denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28

Snowmobiles, tax refund agreements, Minn. Laws 2017 1Sp c 1 art 21 s 7

To purchasers, Minn. Laws 2017 1Sp c 1 art 21 s 6

Watercraft, tax refund agreements, Minn. Laws 2017 1Sp c 1 art 21 s 7

Refurbished data centers, Minn. Laws 2014 c 308 art 3 s 9, 32

Refurbished data centers, Minn. Laws 2013 c 143 art 8 s 27

Regulated investment companies, returns, Minn. Laws 2013 c 143 art 15 s 2

Remote sellers, duty to collect tax, Minn. Laws 2013 c 143 art 8 s 18

Research and development facilities, construction, Minn. Laws 2013 c 143 art 8 s 38, 40-42

Retail sale, definition, effective date, Minn. Laws 2014 c 308 art 11 s 7

Retail sale, definition, Minn. Laws 2013 c 143 art 8 s 3

Returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 25

Returns, regulated investment companies, Minn. Laws 2013 c 143 art 15 s 2

Revenues, depositing, Minn. Laws 2017 1Sp c 1 art 3 s 37

Revisor's corrections, Minn. Laws 2014 c 275 art 1 s 96

Ring tones, Minn. Laws 2013 c 143 art 8 s 7

Rochester

Destination medical center, Minn. Laws 2013 c 143 art 10 s 11-14

Food and beverage tax, repeal, Minn. Laws 2013 c 143 art 8 s 53

Lodging tax, Minn. Laws 2013 c 143 art 8 s 46

Rock County, local sales taxes, Minn. Laws 2014 c 308 art 7 s 5

Saint Augusta, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Cloud, Minn. Laws 2013 c 143 art 8 s 47

Saint Joseph, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Paul, Minn. Laws 2013 c 143 art 8 s 44, 45

Sales between religious order and educational institution, exemption, Minn. Laws 2013 c 143 art 13 s 22

Sartell, extension, Minn. Laws 2013 c 143 art 8 s 48

Sauk Rapids, extension, Minn. Laws 2013 c 143 art 8 s 48

Self-storage service, Minn. Laws 2014 c 150 art 2 s 1, 5

Self-storage services, Minn. Laws 2013 c 143 art 8 s 16

Services, retail sales, definition, effective date, Minn. Laws 2014 c 308 art 11 s 7

Services

Excluded from industrial production, Minn. Laws 2013 c 143 art 8 s 25

Retail sales, Minn. Laws 2013 c 143 art 8 s 3

Ships or vessels, Minn. Laws 2019 1Sp c 6 art 14 s 1

Sleepy Eye (city), lodging tax, Minn. Laws 2017 1Sp c 1 art 5 s 23

Snowmobiles, purchase and registration, Minn. Laws 2017 1Sp c 1 art 21 s 1

Solicitor nexus, Minn. Laws 2013 c 143 art 8 s 19

Spicer (city), Minn. Laws 2017 1Sp c 1 art 5 s 24

Stadium builder's licenses, Minn. Laws 2017 1Sp c 1 art 3 s 19

Storage

Retail sale, Minn. Laws 2013 c 143 art 8 s 2

Self-storage services, Minn. Laws 2013 c 143 art 8 s 16

Suite licenses, places of amusement or athletic events, Minn. Laws 2017 1Sp c 1 art 3 s 18

Super Bowl admissions, revisor's correction, Minn. Laws 2019 c 50 art 1 s 97

Super Bowl, Minn. Laws 2017 1Sp c 1 art 3 s 21, 41

Tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2

Tax liens, successor businesses, duties, Minn. Laws 2019 1Sp c 6 art 11 s 2

Telecommunications equipment, Minn. Laws 2014 c 150 art 2 s 2, 3

Telecommunications, machinery and equipment, Minn. Laws 2017 1Sp c 1 art 3 s 20, 23

Textbooks, Minn. Laws 2013 c 143 art 8 s 24

Unsession changes, Minn. Laws 2014 c 308 art 9 s 71-76, 94

Use taxes

Collection, Minn. Laws 2017 1Sp c 1 art 21 s 7

Refunds, Minn. Laws 2017 1Sp c 1 art 21 s 7

Vending machines, food sold in, Minn. Laws 2017 1Sp c 1 art 3 s 7, 13-16

Veterans organizations, sales to, Minn. Laws 2013 c 143 art 8 s 31

Violations and penalties

Criminal penalties, Minn. Laws 2017 1Sp c 1 art 12 s 3

Monetary penalties, Minn. Laws 2017 1Sp c 1 art 12 s 2

Waite Park, extension, Minn. Laws 2013 c 143 art 8 s 48

Walker (city), Minn. Laws 2017 1Sp c 1 art 5 s 25

Warehousing, Minn. Laws 2013 c 143 art 8 s 2

Worthington (city), local sales taxes, Minn. Laws 2017 1Sp c 1 art 5 s 16

Worthington, local sales taxes, Minn. Laws 2014 c 308 art 7 s 4