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Minnesota Legislature

Office of the Revisor of Statutes

SALES AND USE TAXES

Actual tax collected method, Minn. Rules 8130.2300

Adding to sales price

Rental motor vehicle tax, exception, Minn. Statutes 2019 297A.61

Retailer agreements, uniform methods, Minn. Statutes 2019 297A.76

Addresses

Direct pay authorizations, applications, Minn. Rules 8130.3400

Permits, information, Minn. Rules 8130.2500

Adjustments, claim for refund, Minn. Rules 8130.8100

Administration

Agents regarded as retailers, Minn. Statutes 2019 297A.83

Compliance requirements, Minn. Statutes 2019 289A.01

Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2019 297A.665

Administrators

Occasional sale, Minn. Rules 8130.5800

Refunds, claims, Minn. Rules 8130.8100

Admissions, Minn. Statutes 2019 297A.61, 2019 297A.68, 2019 297A.70

Admissions

Charitable or religious organizations, exemptions, Minn. Rules 8130.6200

Direct pay authorizations, Minn. Rules 8130.3400

Generally, Minn. Rules 8130.0900

Sales to exempt entities, Minn. Rules 8130.5700

Advertising

Materials, Minn. Statutes 2019 297A.68

Promotional direct mail, Minn. Statutes 2019 297A.668

Violations, Minn. Statutes 2019 289A.63

Advertising, see ADVERTISING

Agents

Permits, Minn. Rules 8130.4000

Refunds, claims, Minn. Rules 8130.8100

Aggregate materials deliveries, Minn. Statutes 2019 297A.61

Agricultural activity, Minn. Rules 8130.5500

Agricultural exemptions, Minn. Statutes 2019 297A.69

Agricultural machinery and equipment, Minn. Statutes 2019 297A.68

Agriculture processing facilities, Minn. Statutes 2019 297A.75

Air cooling equipment, Minn. Statutes 2019 297A.68

Air flight equipment, Minn. Rules 8130.6000

Aircraft, Minn. Statutes 2019 297A.82

Alcoholic beverages, Minn. Rules 7515.0800, 8130.4700

All-terrain vehicles, registration, Minn. Statutes 2019 84.922

Ambulance supplies and vehicles, Minn. Statutes 2019 297A.67

Amended returns, Minn. Rules 8130.8100

Amount, computing, Minn. Statutes 2019 297A.76

Ancillary services, Minn. Statutes 2019 297A.61, 2019 297A.669

Appliances, see APPLIANCES

Applications, direct pay authorizations, Minn. Rules 8130.3400

Aquaculture equipment, Minn. Statutes 2019 297A.61

Artists, Minn. Rules 8130.8800

Assessments

Additional taxes, Minn. Statutes 2019 289A.38, 2019 289A.60

Agricultural resource projects, Minn. Statutes 2019 41A.06

Jeopardy assessments, Minn. Statutes 2019 270C.36

Procedure for, Minn. Statutes 2019 270C.56

Refund claims, limitations, Minn. Statutes 2019 289A.40

Assessments, Minn. Rules 8130.7400 to 8130.8100

Assignments, direct pay permits, Minn. Rules 8130.3400

Associations, permits, information, Minn. Rules 8130.2500

Athletic equipment, use, Minn. Rules 8130.0900

Athletic facility memberships, Minn. Statutes 2019 297A.61

Auctions, Minn. Rules 8130.5800

Automated sales suppression devices, Minn. Statutes 2019 289A.14, 2019 289A.60, 2019 289A.63

Automatic data processing, Minn. Rules 8130.9700

Baby products, Minn. Statutes 2019 297A.67

Bad debt loss, time limits on claims, Minn. Statutes 2019 289A.40

Bad debts, Minn. Rules 8130.7400

Baseball park, Minn. Statutes 2019 473.757, 2019 473.762

Beverages, see BEVERAGES

Billboards, Minn. Rules 8130.9400

Bingo equipment, churches, Minn. Rules 8130.6200

Biopharmaceutical manufacturing facilities, Minn. Statutes 2019 297A.71

Boarding and lodging houses, Minn. Rules 8130.1000

Boarding care homes, Minn. Statutes 2019 297A.70

Boats and boating, watercraft purchase, collection and proof of payment, Minn. Statutes 2019 86B.401

Border city development zones

Collection, Minn. Statutes 2019 289A.56, 2019 469.1734

Exemptions, Minn. Statutes 2019 469.1732, 2019 469.1735

Tax incentives, disqualification, Minn. Statutes 2019 469.1733

Brokered sales, Minn. Rules 8130.5800

Building materials, Minn. Statutes 2019 297A.61, 2019 297A.71

Building materials, Minn. Rules 8130.1200

Bulk sales, Minn. Rules 8130.5800

Bundled transactions, Minn. Statutes 2019 297A.61

Burial vaults, Minn. Rules 8130.6300

Burials, equipment for, Minn. Statutes 2019 297A.67

Business education class, Minn. Rules 8130.2700

Business exemptions, Minn. Statutes 2019 297A.68

Business expansions, Minn. Statutes 2019 297A.68

Cable television, service, Minn. Statutes 2019 297A.61

Candy

Exemptions, Minn. Statutes 2019 297A.67, 2019 297A.70

Generally, Minn. Statutes 2019 297A.61

Candy, see CANDY

Capital equipment, refunds, claims, Minn. Rules 8130.8100

Capital equipment, Minn. Statutes 2019 297A.68

Carnival rides, Minn. Rules 8130.0900

Carpeting, Minn. Statutes 2019 297A.61

Caskets, Minn. Rules 8130.6300

Cemeteries, Minn. Rules 8130.6300

Certificates, exemption certificates, charities, Minn. Rules 8130.6200

Certified service providers

Bad debt claims, Minn. Statutes 2019 289A.50

Relief from tax liability, Minn. Statutes 2019 297A.665

Uncollectible debt, offsets, Minn. Statutes 2019 297A.81

Charitable organizations, see CHARITABLE ORGANIZATIONS

Cigarettes

Annual price survey, Minn. Statutes 2019 297F.25

Consumer use taxes, Minn. Statutes 2019 297F.25

Exemption certificates, Minn. Statutes 2019 297A.67

Sales taxes, Minn. Statutes 2019 297F.25

Cities, new taxes or increases, Minn. Statutes 2019 477A.016

City development districts, Minn. Statutes 2019 469.127

Claim for refund, Minn. Rules 8130.8100

Claims, refund, Minn. Statutes 2019 289A.38, 2019 289A.40, 2019 297A.75

Cleaning services, Minn. Statutes 2019 297A.61

Clothing, Minn. Statutes 2019 297A.67

Club dues, Minn. Rules 8130.0900

Collection

Accommodations intermediaries, Minn. Statutes 2019 297A.61, 2019 297A.66

Agents regarded as retailers, Minn. Statutes 2019 297A.83

Agricultural resource projects, Minn. Statutes 2019 41A.06

Agriculture processing facilities, Minn. Statutes 2019 297A.71

Aircraft, collection by Transportation Department, Minn. Statutes 2019 297A.82

All-terrain vehicles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825

Border city development zones, Minn. Statutes 2019 289A.56, 2019 469.1734

By retail dealers, Minn. Statutes 2019 297A.66

Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

Exemption certificates, see same under this topic

Failure to collect, criminal penalties, Minn. Statutes 2019 289A.63

Fraudulent failure to collect, seller's liability, Minn. Statutes 2019 297A.665

Generally, Minn. Statutes 2019 297A.75, 2019 297A.77

Jeopardy collections, Minn. Statutes 2019 270C.36

Local lodging taxes, collection with, Minn. Statutes 2019 469.190

Local sales and use taxes, Minn. Statutes 2019 270C.15, 2019 297A.66, 2019 297A.99

Marketplace providers, Minn. Statutes 2019 297A.66

Monetary penalties, Minn. Statutes 2019 289A.60

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66

Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31, 2019 297A.77

Revenue Department, duties, Minn. Statutes 2019 297A.99

Snowmobiles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825

State contractors, foreign vendors, Minn. Statutes 2019 16C.03

Tax collection agreements, certain recreational vehicles, Minn. Statutes 2019 297A.825

Uncollected taxes, amnesty provisions, Minn. Statutes 2019 297A.665

Uncollectible debt, offsets, Minn. Statutes 2019 297A.81

Use taxes, Minn. Statutes 2019 297A.77, 2019 297A.89

Violations, Minn. Statutes 2019 289A.63

Watercraft, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2019 297A.825

Who must collect, Minn. Statutes 2019 297A.66

Collection

Claim for refund, Minn. Rules 8130.8100

Returns and records, Minn. Rules 8130.7500

Uncollectible debt, Minn. Rules 8130.7400

Use taxes, Minn. Rules 8130.3900, 8130.4000

Colleges and universities, see COLLEGES AND UNIVERSITIES

Commercial artists, Minn. Rules 8130.8800

Common carriers registered as retailers, Minn. Statutes 2019 297A.90

Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2019 297A.91

Computation of tax, Minn. Statutes 2019 297A.76

Computer software, Minn. Statutes 2019 297A.61

Computers, license to use, Minn. Rules 8130.0500

Computers, Minn. Statutes 2019 297A.67

Concessions, government property, Minn. Rules 8130.9300

Conference bridging services, Minn. Statutes 2019 297A.61

Consideration, Minn. Rules 8130.0600

Consignment sales and consignment auctions, Minn. Rules 8130.5800

Consolidated returns, Minn. Rules 8130.2500, 8130.7500

Constitutionally required increases, Minn. Statutes 2019 297A.62

Construction contracts, Minn. Rules 8130.1200

Construction materials, exemptions, Minn. Statutes 2019 297A.71

Construction materials

Disabled veterans, homestead, Minn. Rules 8130.6600

Purchased by exempt organizations, Minn. Rules 8130.6200

Contested cases

Administrative review, exemption, Minn. Statutes 2019 297A.65

Permits, revocation, Minn. Statutes 2019 270C.722

Contractors, see CONTRACTORS

Corporations, see CORPORATIONS

Correctional facilities, Minn. Rules 8130.9300

Counties, new taxes or increases, Minn. Statutes 2019 477A.016

Counties, Minn. Rules 8130.9300

Coupons, Minn. Rules 8130.0600

Court reporter documents, Minn. Statutes 2019 297A.68

Credits

Indian tribes, revenue sharing, Minn. Statutes 2019 270C.19

Local sales and use taxes, Minn. Statutes 2019 297A.80, 2019 297A.99

Tax credit certificates, border cities, Minn. Statutes 2019 469.1735

Taxes in other states or countries, Minn. Statutes 2019 297A.80

Credits

Claim for refund, Minn. Rules 8130.8100

House trailer converted to recreational vehicle, Minn. Rules 8130.9100

Payments made to another state, Minn. Rules 8130.3500

Reporting requirements, Minn. Rules 8130.7500

Return of merchandise, Minn. Rules 8130.1700

Taxes paid to another state, Minn. Rules 8130.4300

Cross-country ski passes, Minn. Statutes 2019 297A.67

Custom made goods, Minn. Rules 8130.0700

Data processing, Minn. Rules 8130.9700

Deductions

Reporting requirements, Minn. Rules 8130.7500

Uncollectible debts, Minn. Rules 8130.7400

Defenses, jeopardy assessments, Minn. Statutes 2019 270C.36

Definitions

Automated sales suppression devices, Minn. Statutes 2019 289A.14

Generally, Minn. Statutes 2019 297A.61, 2019 297A.66

Information returns (taxes), Minn. Statutes 2019 289A.18

Permits, Minn. Statutes 2019 297A.84

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

Definitions, Minn. Rules 8130.0110

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2019 469.1733

Notice requirements, Minn. Statutes 2019 270C.725

Permits. effect, Minn. Statutes 2019 297A.84

Delivery of title, Minn. Rules 8130.0200

Derivative organizations, charities, Minn. Rules 8130.6200

Detailed telecommunications billing services, Minn. Statutes 2019 297A.61

Dietary supplements, Minn. Statutes 2019 297A.61

Direct pay certificates, Minn. Statutes 2019 297A.89

Direct pay permits, Minn. Rules 8130.3400

Direct payment of tax, exemption certificate application, Minn. Rules 8130.3100

Disabled veterans

Construction materials for home, Minn. Rules 8130.6600

Motor vehicles, exemptions, Minn. Rules 8130.6400

Refunds, claims, Minn. Rules 8130.8100

Disclosure

Returns, tax administration purposes, Minn. Statutes 2019 270B.12

Sales tax permits, information about, Minn. Statutes 2019 270B.08, 2019 270B.081

Documents, government documents, Minn. Rules 8130.9300

Dollar limitation, refunds, Minn. Rules 8130.8100

Drinks, preparation and serving, Minn. Rules 8130.4700

Drive-it-yourself equipment, Minn. Rules 8130.0400

Drop shipment sales, relief from tax liability, Minn. Statutes 2019 297A.665

Drugs and medicine, Minn. Statutes 2019 297A.67

Dry cleaning services, Minn. Statutes 2019 297A.61

Duluth Heritage Sports Center, Minn. Statutes 2019 297A.70

Economic development authorities, Minn. Statutes 2019 469.101

Educational organizations, exemptions, Minn. Rules 8130.2500, 8130.5700, 8130.6200

Electricity, see ELECTRICITY

Electronic data processing records, Minn. Rules 8130.7500

Employees, exempt entities, Minn. Rules 8130.5700

Enforcement of law, Minn. Statutes 2019 297A.99

Entertainment, Minn. Rules 8130.0900

Entry fees, Minn. Rules 8130.0900

Equipment used to produce services, Minn. Statutes 2019 297A.68

Equipment

Airlines, Minn. Rules 8130.6000

Business disposing of property, isolated sale, Minn. Rules 8130.5800

Commercial artists and photographers, Minn. Rules 8130.8800

Florists and nurseries, Minn. Rules 8130.8900

Industrial production, Minn. Rules 8130.5500

Leased property used in a trade outside state, Minn. Rules 8130.0400

Publications, exemptions, Minn. Rules 8130.5600

Erroneous tax payment, Minn. Rules 8130.4400

Evasion, Minn. Statutes 2019 289A.63

Exemption certificates

Aircraft, Minn. Statutes 2019 297A.82

Cigarettes, Minn. Statutes 2019 297A.67

Contents, Minn. Statutes 2019 297A.72

Fungible goods, commingling, Minn. Statutes 2019 297A.74

Information about, disclosure, Minn. Statutes 2019 270B.081

Multiple points of use, Minn. Statutes 2019 297A.668

Purchasers, duties, Minn. Statutes 2019 297A.665, 2019 297A.72

Retailers, duties, Minn. Statutes 2019 297A.665

Solar energy systems, Minn. Statutes 2019 297A.67

Use, Minn. Statutes 2019 289A.60, 2019 297A.73

Exemption certificates

Applications to use, conditions requiring, Minn. Rules 8130.3100

Charities, Minn. Rules 8130.6200

Fungible goods, Minn. Rules 8130.3300

Nonexempt use of purchases obtained with certificate, Minn. Rules 8130.3200

Temporary use of property, Minn. Rules 8130.3200

Exemptions

Agricultural exemptions, Minn. Statutes 2019 297A.69

Aircraft, Minn. Statutes 2019 297A.82

Biopharmaceutical manufacturing facilities, Minn. Statutes 2019 297A.71

Border city development zones, Minn. Statutes 2019 289A.56, 2019 469.1732, 2019 469.1734, 2019 469.1735

Building materials and supplies, Minn. Statutes 2019 297A.71

Business exemptions, Minn. Statutes 2019 116J.8738, 2019 297A.68

Business expansions, Minn. Statutes 2019 297A.68

Certificates, see Exemption certificates under this topic

Coin-operated entertainment and amusement devices, Minn. Statutes 2019 297A.68

Construction materials and supplies, Vikings stadium, Minn. Statutes 2019 297A.71, 2019 297A.75

County fairs

Concessions, Minn. Statutes 2019 297A.70

Savings use for maintenance of fairgrounds, Minn. Statutes 2019 38.27

De minimis exemption, Minn. Statutes 2019 297A.63, 2019 297A.67

Destination medical center, construction materials, exemptions, Minn. Statutes 2019 297A.71, 2019 297A.75

Digital goods, Minn. Statutes 2019 297A.67

Duluth Heritage Sports Center, Minn. Statutes 2019 297A.70

Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2019 297A.665

General exemptions, Minn. Statutes 2019 297A.67

Government exemptions, Minn. Statutes 2019 297A.70

Great Lakes Commission, Minn. Statutes 2019 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13

Herbicides, aquatic plants, Minn. Statutes 2019 297A.67

Hydroelectric generating facility, Minn. Statutes 2019 297A.71

Industrial production materials, Minn. Statutes 2019 297A.68

Job opportunity building zones (JOBZ), Minn. Statutes 2019 297A.68, 2019 469.319

Jukebox music, Minn. Statutes 2019 297A.68

Land clearing contracts, Minn. Statutes 2019 297A.68

Local governments

Capital projects, Minn. Statutes 2019 297A.71

Sales to, Minn. Statutes 2019 297A.98

Local sales and use taxes, Minn. Statutes 2019 297A.99

Logging equipment, Minn. Statutes 2019 297A.69

Medical equipment, Minn. Statutes 2019 297A.67

Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03

Motor vehicles, Minn. Statutes 2019 297B.13

Nonprofit arts organizations, admissions, Minn. Statutes 2019 297A.96

Nonprofit exemptions generally, Minn. Statutes 2019 297A.70

Nonprofit snowmobile clubs, machinery and equipment, Minn. Statutes 2019 297A.70

Nursing and boarding care homes, Minn. Statutes 2019 297A.70

Precious metal bullion, Minn. Statutes 2019 297A.67

Property purchased for lease to state, Minn. Statutes 2019 16A.85

Religious orders, Minn. Statutes 2019 297A.70

Service cooperatives (SCs), Minn. Statutes 2019 123A.21

Stadium builder's licenses, Minn. Statutes 2019 297A.67

State High School League tickets and admissions, Minn. Statutes 2019 297A.70

State Lottery, Minn. Statutes 2019 297A.65, 2019 297A.70

Steel reprocessors, pollution control equipment, Minn. Statutes 2019 297A.68

Suite licenses, Minn. Statutes 2019 297A.67

Transient merchants, Minn. Statutes 2019 329.11

University of Minnesota football stadium, Minn. Statutes 2019 297A.71

Exemptions

Advertising, Minn. Rules 8130.9250

Agricultural production, Minn. Rules 8130.5500

Building materials, Minn. Rules 8130.1200

Cemeteries, Minn. Rules 8130.6300

Charitable and religious organizations, Minn. Rules 8130.6200

Construction materials purchased by exempt organizations, Minn. Rules 8130.6200

Disabled veterans, Minn. Rules 8130.6400, 8130.6600

Florists and nurseries, Minn. Rules 8130.8900

Food products, Minn. Rules 8130.4700

Governmental units, Minn. Rules 8130.9300

Industrial production, Minn. Rules 8130.5500

Iron mining industry, Minn. Rules 8130.9600

Petroleum products, Minn. Rules 8130.5300

Publications, Minn. Rules 8130.5600

Sales to exempt entities, Minn. Rules 8130.5700

Taxable sales to exempt organizations, Minn. Rules 8130.6200

Textbooks, Minn. Rules 8130.6700

Fabricating property, Minn. Rules 8130.0700

Farm auctions, Minn. Statutes 2019 297A.68

Farm auctions, Minn. Rules 8130.5800

Farm machinery, Minn. Statutes 2019 297A.61

Feminine hygiene products, Minn. Statutes 2019 297A.67

Fines and penalties

Collection, use taxes, Minn. Rules 8130.4000

Refunds, claims, Minn. Rules 8130.8100

Reinstated permit holders, Minn. Rules 8130.2700

Fire sprinkler systems, Minn. Statutes 2019 297A.68

Fixtures, see FIXTURES

Flea markets and shows, Minn. Statutes 2019 297A.87

Floor coverings, Minn. Statutes 2019 297A.61

Florists, Minn. Rules 8130.8900

Food preparation equipment, Minn. Statutes 2019 297A.68

Food stamps, purchases with, Minn. Statutes 2019 297A.67

Food

Exemptions, Minn. Statutes 2019 297A.67

Preparation, Minn. Statutes 2019 297A.61

Food, see FOOD

Foreign states, see FOREIGN STATES

Fuels, residential heating, exemption, Minn. Statutes 2019 297A.67

Fund-raising sales of food, exemptions, Minn. Statutes 2019 297A.70

Fungible goods, commingling, exemption certificates, Minn. Statutes 2019 297A.74

Fungible goods, exemption certificates, Minn. Rules 8130.3300

Fur clothing, Minn. Statutes 2019 297A.61

Furniture, see FURNITURE

Gambling, see GAMBLING TAXES

Garage sales, Minn. Rules 8130.5800

Gas, see GAS

Glass and glassware, see GLASS AND GLASSWARE

Government exemptions, Minn. Statutes 2019 297A.70

Governmental units, Minn. Rules 8130.9300

Great Lakes Commission, Minn. Statutes 2019 1.21

Gross receipts, Minn. Rules 8130.1800

Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13

Heat and heating, see HEAT AND HEATING

Homestead, disabled veterans, construction materials, Minn. Rules 8130.6600

Hotels, Minn. Rules 8130.1000

House trailers, Minn. Rules 8130.9100

Hydroelectric generating facility, Minn. Statutes 2019 297A.71

Imports, Minn. Rules 8130.4300

Imposition of tax

Generally, Minn. Statutes 2019 297A.62, 2019 297A.75

Local sales and use taxes, Minn. Statutes 2019 297A.99

Right to impose, Minn. Statutes 2019 1.042

Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2019 297A.665

Status as debt, Minn. Statutes 2019 297A.77

Taxes in other states or countries, Minn. Statutes 2019 297A.80

Use taxes, Minn. Statutes 2019 297A.63

Imposition

Generally, Minn. Rules 8130.0110 to 8130.9910

Use taxes, Minn. Rules 8130.3800

In lieu taxes, State Lottery revenues, Minn. Statutes 2019 297A.65, 2019 297A.94

Increases, constitutionally required, Minn. Statutes 2019 297A.62

Industrial production materials, Minn. Statutes 2019 297A.68

Industrial production, Minn. Rules 8130.5500

Installations, Minn. Statutes 2019 297A.61

Interest

Liability, Minn. Statutes 2019 289A.31

Local sales and use taxes, Minn. Statutes 2019 297A.99

Purchasers, Minn. Statutes 2019 289A.55

Refunds, Minn. Statutes 2019 289A.56, 2019 297A.75

Revenues, see same under this topic

Unpaid interest, successor liability of businesses, Minn. Statutes 2019 270C.57

Interest, see INTEREST

Iron mining industry, exemptions, Minn. Rules 8130.9600

Isolated sales

Generally, Minn. Rules 8130.5800

Surplus government property, Minn. Rules 8130.9300

Jewelry, see JEWELRY

Job opportunity building zones (JOBZ)

Exemptions, Minn. Statutes 2019 297A.68, 2019 469.315

Exemptions, repayment obligation, Minn. Statutes 2019 469.319

Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2019 297B.03

Refunds, Minn. Statutes 2019 297A.75

Joint venture, leases, Minn. Rules 8130.0400

Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2019 297A.91

Jukebox music, Minn. Statutes 2019 297A.68

Jurisdiction, Minn. Statutes 2019 297A.66

Kennels, Minn. Statutes 2019 297A.61

Land clearing contracts, Minn. Statutes 2019 297A.68

Laundry services, Minn. Statutes 2019 297A.61

Lawn services, Minn. Statutes 2019 297A.61

Lawsuits

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2019 297A.91

Recovery of taxes, Minn. Statutes 2019 297A.77

Tax liability, right of contribution, Minn. Statutes 2019 270C.56

Taxes imposed by other states, statutes of limitation, Minn. Statutes 2019 541.01

Venue, Minn. Statutes 2019 289A.63

Leases, see LEASES

Licenses, Minn. Rules 8130.0500

Lights and lighting, see LIGHTS AND LIGHTING

Limitation of actions, Minn. Rules 8130.8100

Limited liability companies, transfers between companies and members, Minn. Rules 8130.5800

Local governments, sales to, Minn. Statutes 2019 297A.70, 2019 297A.98

Local sales and use taxes

Capital projects, local governments, Minn. Statutes 2019 297A.99

Collection, Minn. Statutes 2019 270C.15, 2019 297A.99

Coordination, state tax, Minn. Statutes 2019 297A.95

Credits, Minn. Statutes 2019 297A.80, 2019 297A.99

Delinquent taxes, notice, Minn. Statutes 2019 270C.725

Depositing, Minn. Statutes 2019 270C.15

Generally, Minn. Statutes 2019 297A.99

Greater Minnesota transportation sales and use tax, Minn. Statutes 2019 297A.993

Metropolitan transportation sales and use tax, Minn. Statutes 2019 297A.992, 2019 398A.10

Minneapolis, Minn. Statutes 2019 473.592

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66

Rates, Minn. Statutes 2019 297A.95, 2019 297A.99

Revenue Department, Minn. Statutes 2019 270C.14, 2019 297A.99

Rochester, Minn. Statutes 2019 469.45

Taxpayers, see same under this topic

Lodging, Minn. Statutes 2019 297A.61

Lodging, Minn. Rules 8130.1000

Logging equipment, Minn. Statutes 2019 297A.61, 2019 297A.69

Machinery and equipment, see MACHINES

Manufactured homes, Minn. Statutes 2019 297A.62, 2019 297A.668, 2019 297A.67

Manufacturing, see MANUFACTURERS

Massages, Minn. Statutes 2019 297A.61

Materials, building materials, Minn. Rules 8130.1200

Meals, Minn. Statutes 2019 297A.67

Medical equipment, Minn. Statutes 2019 297A.67, 2019 297A.68

Memorials, Minn. Rules 8130.6300

Metropolitan transportation sales and use tax, Minn. Statutes 2019 297A.992, 2019 398A.10

Microfilm, generally, Minn. Rules 8130.9700

Minneapolis, local sales and use taxes, Minn. Statutes 2019 473.592

Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03

Mixed packages of food and nonfood products, Minn. Rules 8130.4700

Mobile homes, Minn. Rules 8130.9100

Mobile transportation equipment, Minn. Rules 8130.3500

Modular homes, sourcing of sale, Minn. Statutes 2019 297A.668

Motels, Minn. Rules 8130.1000

Motor carriers, see MOTOR CARRIERS

Motor oils, used, Minn. Statutes 2019 297A.67

Motor vehicle cleaning services, Minn. Statutes 2019 297A.61

Motor vehicle leases, Minn. Statutes 2019 297A.815

Motor vehicle rentals

Definitions, Minn. Statutes 2019 297A.61

Tax and fees, Minn. Statutes 2019 297A.64

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Motor vehicles

Confiscation and forfeiture, Minn. Statutes 2019 297A.91

Disabled veterans, exemptions, Minn. Statutes 2019 297A.67

Exemptions, Minn. Statutes 2019 297B.13

Service loaners, exemption, Minn. Statutes 2019 297A.67

Tax collection and refund agreements, certain recreational vehicles, Minn. Statutes 2019 297A.825

Motor vehicles, see MOTOR VEHICLES

Multiple locations, permits, Minn. Rules 8130.2500

Multiple points of use, Minn. Statutes 2019 297A.668

Names

Change in names, new permits required, Minn. Rules 8130.2500

Direct pay permits, applications, Minn. Rules 8130.3400

Permits, information, Minn. Rules 8130.2500

Natural gas, Minn. Statutes 2019 297A.68

Nonprofit arts organizations, admissions, Minn. Statutes 2019 297A.96

Nonprofit organizations, Minn. Statutes 2019 297A.70

Nonresidents, see NONRESIDENTS

Nontaxable retail activities, Minn. Rules 8130.2500

Notice

Motor carriers, direct payment, Minn. Rules 8130.3500

Permits, revocation, hearings, Minn. Rules 8130.2700

Nurseries, Minn. Rules 8130.8900

Nursing homes, Minn. Statutes 2019 297A.70

Occasional sales, Minn. Statutes 2019 297A.67

Occasional sales

Distributor records, Minn. Rules 8130.0400

Generally, Minn. Rules 8130.5800

Surplus government property, Minn. Rules 8130.9300

Offsets, uncollectible debt, Minn. Statutes 2019 297A.81

Oil, see OIL

Options to buy, leases, Minn. Rules 8130.0400

Outdoor advertising, Minn. Rules 8130.9400

Overpayment, refunds, interest, Minn. Statutes 2019 289A.50

Overpayments, reporting requirements, Minn. Rules 8130.7500

Packages, see PACKAGES

Packing materials, Minn. Statutes 2019 297A.68

Park trailers, Minn. Statutes 2019 297A.63

Parking, Minn. Statutes 2019 297A.61

Payment

Accelerated monthly payments, Minn. Statutes 2019 289A.20

Agricultural resource projects, records, Minn. Statutes 2019 41A.03

Aircraft, Minn. Statutes 2019 297A.82, 2019 360.654

Annual payments, Minn. Statutes 2019 289A.18

Direct payments to Revenue Department, Minn. Statutes 2019 297A.668, 2019 297A.89

Due dates, Minn. Statutes 2019 289A.20

Electronic payments

Exception to, Minn. Statutes 2019 289A.11, 2019 289A.20

Generally, Minn. Statutes 2019 289A.20

Monetary penalties, Minn. Statutes 2019 289A.60

Estimated payments, Minn. Statutes 2019 289A.20

Gambling taxes, payment in lieu of, Minn. Statutes 2019 297E.02

Jeopardy assessments, Minn. Statutes 2019 270C.36

June accelerated payment, Minn. Statutes 2019 289A.20

Nonresident contractors, cash surety or bond, Minn. Statutes 2019 290.9705

Proof of payment, watercraft purchaser, Minn. Statutes 2019 86B.401

Quarterly payments, Minn. Statutes 2019 289A.18

Unpaid taxes, Minn. Statutes 2019 270C.57, 2019 297A.665

Use taxes, direct payment requirements, Minn. Statutes 2019 297A.89

Violations and penalties, see same under this topic

Payments

Direct pay permits, Minn. Rules 8130.3400

Electronic funds transfer, Minn. Rules 8130.2700

Failure to file, Minn. Rules 8130.2700

Refund claims, Minn. Rules 8130.8100

Reports, Minn. Rules 8130.3400

Returns and records, Minn. Rules 8130.7500

State surplus property, Minn. Rules 1255.0300, 1255.0400

Uncollectible debt deduction, Minn. Rules 8130.7400

Use tax, liability for payment, Minn. Rules 8130.3900

Penalties (monetary)

Generally, Minn. Statutes 2019 289A.60

Liability, Minn. Statutes 2019 289A.31

Local sales and use taxes, Minn. Statutes 2019 297A.99

Revenues, see same under this topic

Unpaid penalties, successor liability of businesses, Minn. Statutes 2019 270C.57

Penalties

Manufacturers representatives, Minn. Rules 8130.4000

Refunds, Minn. Rules 8130.8100

Reinstated permit holders, Minn. Rules 8130.2700

Permits

Applications, Minn. Statutes 2019 297A.83

Assignability, Minn. Statutes 2019 297A.84

Cancellation, Minn. Statutes 2019 270B.08, 2019 270C.722, 2019 297A.83, 2019 297A.84, 2019 297A.85

Contested cases, Minn. Statutes 2019 270C.722

Denial

Delinquent taxes, Minn. Statutes 2019 297A.84

Effect, Minn. Statutes 2019 297A.83

Direct pay permits, information about, disclosure, Minn. Statutes 2019 270B.081

Duration, Minn. Statutes 2019 297A.84

Electronic notification, Minn. Statutes 2019 270C.085

Engaging in business after revocation, Minn. Statutes 2019 289A.60, 2019 289A.63

Issuance, disclosure, Minn. Statutes 2019 270B.08

New permits, issuance after cancellation or revocation, Minn. Statutes 2019 270C.722

Nonconforming permits, Minn. Statutes 2019 297A.84

Out-of-state retailers, Minn. Statutes 2019 297A.83

Reinstatement, Minn. Statutes 2019 270C.722, 2019 297A.84

Requirements, Minn. Statutes 2019 297A.87

Sales without permit, Minn. Statutes 2019 289A.63

Security, Minn. Statutes 2019 270C.722, 2019 297A.84

Suspension or revocation

Cigarette distributors or subjobbers, Minn. Statutes 2019 297F.04, 2019 297F.185

Data classification, Minn. Statutes 2019 270B.08

Delinquent taxes, Minn. Statutes 2019 297A.84

Disclosure, Minn. Statutes 2019 270B.08

Engaging in business after, Minn. Statutes 2019 289A.60, 2019 289A.63

Gambling licenses, Minn. Statutes 2019 349.155

Generally, Minn. Statutes 2019 270C.722

Tobacco products distributors or subjobbers, Minn. Statutes 2019 297F.04, 2019 297F.185

Validity, Minn. Statutes 2019 297A.84

Voluntary applications, Minn. Statutes 2019 297A.83

Permits

Changes, ownership and names, procedures, Minn. Rules 8130.2500

Direct pay permits, Minn. Rules 8130.3400

Fees, Minn. Rules 8130.2500

Information required, Minn. Rules 8130.2500

Manufacturers representatives, Minn. Rules 8130.4000

Reinstatement, conditions for, Minn. Rules 8130.2700

Pest control services, Minn. Statutes 2019 297A.61

Pet boarding services, Minn. Rules 8130.8700

Pet grooming services, Minn. Statutes 2019 297A.61

Pet grooming services, Minn. Rules 8130.8700

Petroleum products, Minn. Statutes 2019 297A.68

Petroleum products, Minn. Rules 8130.5300

Photographers, Minn. Rules 8130.8800

Photorecording services, Minn. Rules 8130.9700

Pipelines, distribution and transmission through, Minn. Statutes 2019 297A.68

Plants (vegetation), Minn. Statutes 2019 297A.61

Political subdivisions

Building materials, exemptions, Minn. Rules 8130.1200

Generally, Minn. Rules 8130.9300

Precious metal bullion, Minn. Statutes 2019 297A.67

Prepaid wireless calling services, Minn. Statutes 2019 297A.669, 2019 403.161

Prepared food, eating utensils, food sold with, Minn. Rules 8130.4705

Presumptions

Exemption certificates, see same under this topic

Gross receipts, subject to tax, Minn. Statutes 2019 297A.665

Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2019 297A.99

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2019 297A.66

Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2019 297A.665

Prices, computation, deductions, Minn. Rules 8130.1700

Printing, Minn. Rules 8130.0700

Privileges, Minn. Rules 8130.0500

Prizes, Minn. Statutes 2019 297A.68

Processing, Minn. Rules 8130.0700

Producing property, Minn. Rules 8130.0700

Property furnished by consumer, Minn. Rules 8130.0700

Property in transit, Minn. Statutes 2019 297A.68

Property purchased for lease to state, Minn. Statutes 2019 16A.85

Public utilities, Minn. Rules 8130.1100

Publications, exemptions, Minn. Rules 8130.5600

Publications, Minn. Statutes 2019 297A.68

Qualifications, direct pay permit, Minn. Rules 8130.3400

Qualified data centers, Minn. Statutes 2019 297A.68

Rates

Combined rates, Minn. Statutes 2019 297A.62

Coordination, state and local rates, Minn. Statutes 2019 297A.95

Generally, Minn. Statutes 2019 297A.62

Local sales and use taxes, Minn. Statutes 2019 297A.95, 2019 297A.99

Taxes in other states or countries, Minn. Statutes 2019 297A.80

Transitional period for services, Minn. Statutes 2019 297A.62, 2019 297A.63

Rates, Minn. Rules 8130.2300

Real property, Minn. Statutes 2019 297A.61

Rebates, Minn. Statutes 2019 16A.46, 2019 256.028, 2019 270C.347

Receipts (documents), use taxes, Minn. Statutes 2019 297A.77, 2019 297A.78

Records

Generally, Minn. Rules 8130.7500

Sales subject to use taxes, Minn. Rules 8130.3900

Recreational areas, Minn. Rules 8130.0900

Redemption, trading stamps, Minn. Rules 8130.0600

Refund claims

Applications, Minn. Statutes 2019 297A.75

Capital equipment refund claims, Minn. Statutes 2019 289A.40

Filing, statutes of limitations, Minn. Statutes 2019 289A.40

Purchaser filed refund claims, Minn. Statutes 2019 289A.38, 2019 289A.40

Refunds

Agriculture processing facilities, Minn. Statutes 2019 297A.71, 2019 297A.75

All-terrain vehicles, tax refund agreements, Minn. Statutes 2019 297A.825

Border city development zones, Minn. Statutes 2019 289A.56, 2019 469.1734

Capital equipment, Minn. Statutes 2019 289A.40, 2019 289A.56

Claims, Minn. Statutes 2019 289A.40, 2019 297A.75

Common carriers, Minn. Statutes 2019 289A.56

Data centers, Minn. Statutes 2019 297A.75

Denial, administrative review, Minn. Statutes 2019 289A.50

Erroneous collections, Minn. Statutes 2019 289A.50

Form prepared by Revenue Department, Minn. Statutes 2019 289A.50

Generally, Minn. Statutes 2019 297A.75

Indian tribes, tax refund agreements, Minn. Statutes 2019 270C.19

Interest, Minn. Statutes 2019 289A.50, 2019 289A.56, 2019 297A.75

Job opportunity building zones, Minn. Statutes 2019 297A.75

Limitations, Minn. Statutes 2019 289A.40

Local sales and use taxes, Minn. Statutes 2019 297A.99

Offsets, MinnesotaCare premiums, Minn. Statutes 2019 256L.15

Properties destroyed by fire, Minn. Statutes 2019 297A.75

Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31

Snowmobiles, tax refund agreements, Minn. Statutes 2019 297A.825

To purchasers, Minn. Statutes 2019 289A.38, 2019 289A.40, 2019 289A.50, 2019 289A.56

To vendors, Minn. Statutes 2019 289A.50

Watercraft, tax refund agreements, Minn. Statutes 2019 297A.825

Refunds

Banned toys returned to retail dealers, Minn. Rules 2630.1200

Claim for refund, Minn. Rules 8130.8100

Deductions allowed in computing sales price, Minn. Rules 8130.1700

Reporting requirements, Minn. Rules 8130.7500

Return of property, Minn. Rules 8130.1700

Reinstatement, revoked permits, Minn. Rules 8130.2700

Religious orders, Minn. Statutes 2019 297A.70

Religious organizations, exemptions, Minn. Rules 8130.2500, 8130.5700, 8130.6200

Repairs, Minn. Rules 8130.0700

Reports about

Gross receipts reporting, cash or accrual basis, Minn. Statutes 2019 297A.79

Revenues, government revenues, Minn. Statutes 2019 297A.991

Tax incidence biennial reports, Minn. Statutes 2019 270C.13

Reports

Direct pay permits, Minn. Rules 8130.3400

Method of reporting, Minn. Rules 8130.1800

Statistical reports, Minn. Rules 8130.5600

Repossessions

Bad debt deduction, Minn. Rules 8130.7400

Credit for return of property, Minn. Rules 8130.1700

Resale exemption certificates, Minn. Rules 8130.1200

Reserve for bad debts, deductions, Minn. Rules 8130.7400

Residential heating fuels, Minn. Rules 8130.1100

Resold admission tickets, Minn. Statutes 2019 297A.68

Retail sales, Minn. Statutes 2019 297A.61, 2019 297A.77

Retailer

Defined, Minn. Rules 8130.1900

Permits, obtaining, Minn. Rules 8130.2500

Returns

Amended returns, Minn. Statutes 2019 469.319

Consolidated returns, Minn. Statutes 2019 289A.11, 2019 289A.60

Disclosure, tax administration purposes, Minn. Statutes 2019 270B.12

Dollar amounts, rounding off, Minn. Statutes 2019 289A.11

Failure to file, Minn. Statutes 2019 289A.60, 2019 289A.63, 2019 297A.85

Failure to report local sales taxes, monetary penalties, Minn. Statutes 2019 289A.60

False or fraudulent returns, Minn. Statutes 2019 289A.63

Filing, Minn. Statutes 2019 289A.11, 2019 289A.18, 2019 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2019 289A.60

Inspection, tax administration purposes, Minn. Statutes 2019 270B.12

Remittance of amounts collected as taxes, Minn. Statutes 2019 289A.31

Retail dealers, record keeping requirements, Minn. Statutes 2019 297A.77

Rulemaking, Minn. Statutes 2019 289A.11

Returns

Claims for refund, Minn. Rules 8130.8100

Consolidated return, Minn. Rules 8130.2500

Consumers use tax returns, Minn. Rules 8130.3200

Duty to file, Minn. Rules 8130.7900

Filing, Minn. Rules 8130.7500

Reinstated permit holders, preparation, Minn. Rules 8130.2700

Uncollectible debt deduction, Minn. Rules 8130.7400

Revenue targets, Minn. Statutes 2019 16A.102

Revenues

Depositing, Minn. Statutes 2019 41A.06, 2019 297A.94

Government revenues, Minn. Statutes 2019 297A.991

Indian tribes, revenue-sharing agreements, Minn. Statutes 2019 270C.19

Local sales and use taxes, collection and distribution, Minn. Statutes 2019 297A.99

Reports about, Minn. Statutes 2019 297A.991

Sales not in regular course of business, Minn. Rules 8130.5800

Sales tax account numbers

Exemption certificates, Minn. Statutes 2019 297A.72

State contracts with foreign vendors, Minn. Statutes 2019 16C.03

Salespersons, Minn. Rules 8130.4000

Schedules and tables, state and local rates, coordination, Minn. Statutes 2019 297A.95

Schools and school districts, see SCHOOL DISTRICTS

Scope of rules, Minn. Rules 8130.0110

Security services, Minn. Statutes 2019 297A.61

Sellers, defined, Minn. Rules 8130.1900

Senior citizens organizations, fund-raising, Minn. Statutes 2019 297A.70

Service cooperatives (SCs), Minn. Statutes 2019 123A.21

Services, machinery and equipment used to provide, Minn. Statutes 2019 297A.68

Sewing materials, Minn. Statutes 2019 297A.67

Ships or vessels, Minn. Statutes 2019 297A.68

Sign painters, Minn. Rules 8130.9400

Signatures, see SIGNATURES

Signs, advertising signs, Minn. Rules 8130.9400

Ski areas, machinery and equipment for, Minn. Statutes 2019 297A.68

Snowmobiles, purchase and registration, Minn. Statutes 2019 84.82

Soft drinks

Exemptions, Minn. Statutes 2019 297A.67, 2019 297A.70

Generally, Minn. Statutes 2019 297A.61

Solar energy products, Minn. Statutes 2019 297A.67

Solid waste management taxes, Minn. Statutes 2019 297H.10

Sourcing of sale

Generally, Minn. Statutes 2019 297A.668

Telecommunication sourcing, Minn. Statutes 2019 297A.669

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

Space heating, see SPACE HEATING

Special tooling, Minn. Statutes 2019 297A.68

Special tooling, Minn. Rules 8130.5550

Sports club memberships, Minn. Statutes 2019 297A.61

Sports, admissions

Amusement devices, Minn. Rules 8130.0900

Direct pay permits, Minn. Rules 8130.3400

Stadium builder's licenses, Minn. Statutes 2019 297A.67

State budget, recommended revenue as a share of personal income, Minn. Statutes 2019 16A.102

State High School League tickets and admissions, Minn. Statutes 2019 297A.70

State Lottery revenues, Minn. Statutes 2019 297A.65, 2019 297A.94

State property

Property purchased for lease to state, exemption, Minn. Statutes 2019 16A.85

Transfers between agencies, exemptions, Minn. Statutes 2019 15.039

State

Building materials, exemptions, Minn. Rules 8130.1200

Generally, Minn. Rules 8130.9300

Statutes of limitations

Additional taxes, assessments, Minn. Statutes 2019 289A.38

Taxes imposed by other states, lawsuits, Minn. Statutes 2019 541.01

Violations, generally, Minn. Statutes 2019 289A.63

Steam and liquid heating and cooling systems, see STEAM AND LIQUID HEATING AND COOLING SYSTEMS

Steel reprocessors, pollution control equipment, Minn. Statutes 2019 297A.68

Storage, Minn. Rules 8130.3900

Streamlined sales tax agreement

Generally, Minn. Statutes 2019 297A.995

Uncollectible debt, allocation among member states, Minn. Statutes 2019 297A.81

Withdrawal from agreement, effect, Minn. Statutes 2019 297A.66

Student organizations, fund-raising, Minn. Statutes 2019 297A.70

Suite licenses, places of amusement or athletic events, Minn. Statutes 2019 297A.67

Super Bowl admissions, Minn. Statutes 2019 297A.68

Supplies, building supplies, Minn. Rules 8130.1200

Taconite mining, equipment exemptions, Minn. Rules 8130.9600

Taconite production equipment, Minn. Statutes 2019 297A.68

Tax identification numbers, Minn. Rules 8130.2500

Tax liability

Claims for refunds, Minn. Statutes 2019 270C.56

Failure to report, permits, cancellation, Minn. Statutes 2019 297A.85

Interest, Minn. Statutes 2019 289A.31

Lawsuits, right of contribution, Minn. Statutes 2019 270C.56

Personal liability, Minn. Statutes 2019 270C.56

Purchasers, Minn. Statutes 2019 289A.31, 2019 297A.995

Retailers or sellers, Minn. Statutes 2019 289A.31, 2019 297A.665

Use taxes, Minn. Statutes 2019 289A.31, 2019 297A.78

Who is liable, Minn. Statutes 2019 289A.31

Tax liens, successor businesses, duties, Minn. Statutes 2019 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2019 270C.725

Local sales and use taxes, Minn. Statutes 2019 297A.99

Tax tables, state and local rates, coordination, Minn. Statutes 2019 297A.95

Taxable sales, generally, Minn. Statutes 2019 297A.61

Taxable sales, to exempt organizations, Minn. Rules 8130.6200

Taxable services, generally, Minn. Statutes 2019 297A.61

Taxpayers

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2019 289A.60

Notice received, Minn. Statutes 2019 270C.725

Receipts, extinguishment of liability, Minn. Statutes 2019 297A.78

Reports given, gross receipts from sales, Minn. Statutes 2019 297A.79

Sales to, delinquent taxes, Minn. Statutes 2019 270C.725

Security, Minn. Statutes 2019 297A.84, 2019 297A.92

Service of process on, Minn. Statutes 2019 297A.92

Sureties, Minn. Statutes 2019 297A.92

Uncollectible debt, offsets, Minn. Statutes 2019 297A.81

Tea, Minn. Rules 8130.4700

Telecommunications services

Definitions, Minn. Statutes 2019 297A.61

Sourcing of sale, Minn. Statutes 2019 297A.669

Telecommunications services, Minn. Rules 8130.6200

Telecommunications, machinery and equipment, Minn. Statutes 2019 297A.68

Telephone utilities, see TELEPHONE COMPANIES

Television commercials, Minn. Statutes 2019 297A.68

Television, pay television machinery and equipment, Minn. Statutes 2019 297A.68

Tenancy at will, Minn. Rules 8130.1000

Textbooks, Minn. Rules 8130.6700

Ticket resellers, Minn. Statutes 2019 297A.68

Time of sale, collection of use tax, Minn. Rules 8130.4000

Title to property, Minn. Rules 8130.0200

Tools, see TOOLS

Tourist courts, Minn. Rules 8130.1000

Towns

New taxes or increases, Minn. Statutes 2019 477A.016

Sales to, Minn. Statutes 2019 297A.70

Towns, Minn. Rules 8130.9300

Townships, Minn. Rules 8130.9300

Trade-ins, Minn. Rules 8130.1500

Trades or businesses, property used in, Minn. Rules 8130.5800

Trading stamps, Minn. Rules 8130.0600

Trailer camps, Minn. Rules 8130.1000

Transfer of title, Minn. Rules 8130.0200

Transient merchants, Minn. Statutes 2019 329.11

Trees and shrubs

Removal, Minn. Statutes 2019 297A.68 to 2019 297A.70

Taxability, Minn. Statutes 2019 297A.61

Uncollectible debt reduction, Minn. Rules 8130.7400

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2019 297A.995

University of Minnesota football stadium, Minn. Statutes 2019 297A.71

Urns for cremains, Minn. Rules 8130.6300

Use taxes

Cigarettes, consumer use taxes, Minn. Statutes 2019 297F.25

Collection, Minn. Statutes 2019 297A.77, 2019 297A.825, 2019 297A.89

Direct pay taxes deemed use taxes, Minn. Statutes 2019 297A.90

Exemption certificates, Minn. Statutes 2019 297A.665

Imposition of tax, Minn. Statutes 2019 297A.63

Liability, Minn. Statutes 2019 297A.78

Liquor use or storage, Minn. Statutes 2019 295.75

Local sales and use taxes, Minn. Statutes 2019 297A.99

Municipal solid waste management services, Minn. Statutes 2019 297H.115

Refunds, Minn. Statutes 2019 297A.825

Rounding up or down, Minn. Statutes 2019 297A.76

Use taxes

Calculation, Minn. Rules 8130.4400

Collection, Minn. Rules 8130.4000

Credits, Minn. Rules 8130.4400

Defined, Minn. Rules 8130.3800

Liability, Minn. Rules 8130.3900

Property brought into Minnesota, Minn. Rules 8130.4300

Utilities, Minn. Statutes 2019 297A.61

Vacation tours, Minn. Rules 8130.0900

Vending machines, food sold in, Minn. Statutes 2019 297A.61

Vending machines

Amusement devices, Minn. Rules 8130.0900

Permits, Minn. Rules 8130.2500

Vertical services, Minn. Statutes 2019 297A.61

Veterans, disabled veterans

Construction materials for home, Minn. Rules 8130.6600

Motor vehicles, exemptions, Minn. Rules 8130.6400

Refunds, claims, Minn. Rules 8130.8100

Veterinarians, Minn. Rules 8130.8700

Villages, Minn. Rules 8130.9300

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Collection violations, Minn. Statutes 2019 289A.63

Criminal penalties, Minn. Statutes 2019 289A.63

Monetary penalties, Minn. Statutes 2019 289A.60

Payment violations

Criminal penalties, Minn. Statutes 2019 289A.63

Electronic payments, monetary penalties, Minn. Statutes 2019 289A.60

Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2019 168.27

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2019 297A.91

Permits, see same under this topic

Voice mail services, Minn. Statutes 2019 297A.61

Waste management containers and compactors, Minn. Statutes 2019 297A.68

Waste processing equipment, Minn. Statutes 2019 297A.68

Water softeners, Minn. Rules 8130.9000

Water supply, Minn. Rules 8130.1100

Water utility services, Minn. Statutes 2019 297A.67

Wind energy conversion systems, Minn. Statutes 2019 297A.68