Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2005 to 2020 Index (topics)
SALES AND USE TAXES
Accelerated payment of June liability, Minn. Laws 2006 c 259 art 13 s 2, 2006 c 259 art 13 s 3
Accelerated payments, penalties, repeal, Minn. Laws 2013 c 143 art 16 s 11
Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5
Admission tickets, resold tickets, Minn. Laws 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7
Admissions, Minn. Laws 2017 1Sp c 1 art 3 s 5, 26
Advertising and promotional direct mail, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 48
Advertising and promotional direct mail, Minn. Laws 2011 c 112 art 4 s 4
Advertising materials, Minn. Laws 2008 c 154 art 12 s 29
Aged persons, food served to, Minn. Laws 2006 c 259 art 6 s 13
Agricultural production, fuels used in, Minn. Laws 2008 c 154 art 12 s 32
Aircraft, statements of tax paid, repeal, Minn. Laws 2014 c 308 art 11 s 8
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
Aircraft, Minn. Laws 2005 c 151 art 7 s 9, 10
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
Albert Lea, Minn. Laws 2006 c 259 art 3 s 6
Albert Lea, Minn. Laws 2005 1Sp c 3 art 5 s 38, 2005 1Sp c 7 s 41
Alcoholic beverage distributors, Minn. Laws 2008 c 154 art 12 s 4, 36
Alcoholic beverages, Minn. Laws 2009 c 88 art 8 s 1, 2
All-terrain vehicles, registration, Minn. Laws 2017 1Sp c 1 art 21 s 2
Amateur sports events, food served to, Minn. Laws 2006 c 259 art 6 s 24
Ancillary services, Minn. Laws 2008 c 154 art 12 s 25
Animal shelters, Minn. Laws 2014 c 308 art 3 s 38
Anoka County, Vikings stadium revenue, Minn. Laws 2006 c 257 s 21
Assessments, additional taxes, Minn. Laws 2017 1Sp c 1 art 14 s 2
Austin, Minn. Laws 2006 c 259 art 3 s 9
Automated sales suppression devices, Minn. Laws 2017 1Sp c 1 art 12 s 1-3
Bad debt losses, Minn. Laws 2008 c 154 art 12 s 1
Baseball stadium, local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 3
Baxter, Minn. Laws 2014 c 308 art 3 s 24-26
Baxter, Minn. Laws 2006 c 259 art 3 s 10
Bemidji, Minn. Laws 2005 1Sp c 3 art 5 s 39
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
Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 7, 9
Biotechnology and health scions industry zones, Minn. Laws 2006 c 259 art 6 s 17
Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Laws 2017 c 94 art 7 s 57
Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Laws 2010 c 389 art 5 s 7
Bloomington, Minn. Laws 2008 c 366 art 5 s 28
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
Boats, Minn. Laws 2005 c 151 art 7 s 9
Border city development zones, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 188, 190
Border city zones, Minn. Laws 2008 c 154 art 12 s 2, 39
Brainerd, Minn. Laws 2014 c 308 art 3 s 27-29
Brainerd, Minn. Laws 2006 c 259 art 3 s 11
Breast pumps, Minn. Laws 2008 c 154 art 12 s 28
Building materials, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 50
Bundled transactions, Minn. Laws 2013 c 143 art 8 s 6
Bundled transactions, Minn. Laws 2008 c 154 art 12 s 6, 10, 19
Cable television services, Minn. Laws 2008 c 154 art 12 s 5, 31
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
Central Corridor light rail, construction materials, exemption, Minn. Laws 2008 c 366 art 7 s 5, 6
Changes in law, notices to permit holders, Minn. Laws 2009 c 88 art 4 s 1
Chatfield wastewater treatment facility, Minn. Laws 2005 1Sp c 3 art 5 s 17
Child care facility meals, Minn. Laws 2005 1Sp c 3 art 5 s 5
Cigarettes and tobacco products, consumer use tax, Minn. Laws 2008 c 154 art 14 s 8, 9
Cigarettes, Minn. Laws 2005 1Sp c 3 art 5 s 7
Clay County, Minn. Laws 2017 1Sp c 1 art 5 s 26
Clearwater (city), local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 8
Clearwater, revenue use, Minn. Laws 2013 c 143 art 8 s 49
Clearwater, Minn. Laws 2008 c 366 art 7 s 19
Cloquet (city), local sales taxes, Minn. Laws 2011 1Sp c 7 art 4 s 10
Clothing, rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Coin-operated entertainment and amusement devices, Minn. Laws 2014 c 308 art 3 s 8
Collection, exemption certificates, Minn. Laws 2011 c 112 art 8 s 3
Collection, state contractors, Minn. Laws 2005 1Sp c 3 art 5 s 1
Collection, tax collection agreements, certain recreational vehicles, Minn. Laws 2017 1Sp c 1 art 21 s 7
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
Commuter rail vehicles and repair parts, exemption, Minn. Laws 2008 c 366 art 7 s 6
Computers and information systems, data centers, Minn. Laws 2011 1Sp c 7 art 3 s 7, 13-15
Computers, Minn. Laws 2006 c 259 art 6 s 3, 2006 c 259 art 6 s 4, 2006 c 259 art 6 s 5, 2006 c 259 art 6 s 6, 2006 c 259 art 6 s 14
Concrete block delivery, Minn. Laws 2011 c 112 art 8 s 1
Conference bridging, Minn. Laws 2008 c 154 art 12 s 11, 12
Constitutionally prohibited taxes, duplicate provision repealed, Minn. Laws 2009 c 88 art 8 s 5
Construction materials, exemptions, Minn. Laws 2017 1Sp c 1 art 3 s 30-32
Construction materials, low-income housing, Minn. Laws 2011 c 112 art 8 s 2
Construction materials, meat processing facility, exemption, Minn. Laws 2009 c 88 art 4 s 6-8
Construction materials, various entities, exemptions, Minn. Laws 2013 c 143 art 13 s 22
Cook County, revenue, use, Minn. Laws 2009 c 88 art 4 s 22
Cook County, Minn. Laws 2008 c 366 art 7 s 18
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
Custom computer software, exemption, repeal, Minn. Laws 2006 c 259 art 6 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
Data centers, Minn. Laws 2011 1Sp c 7 art 3 s 7, 13-15
Definitions, Minn. Laws 2019 1Sp c 6 art 3 s 4
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
Delivery charges, Minn. Laws 2008 c 154 art 12 s 7
Detailed communications billing services, Minn. Laws 2008 c 154 art 12 s 13
Detroit Lakes (city), Minn. Laws 2010 c 389 art 5 s 5
Dietary supplements, Minn. Laws 2005 c 151 art 7 s 6, 11
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 goods, sourcing, repeal, Minn. Laws 2008 c 154 art 12 s 41
Digital goods, Minn. Laws 2006 c 259 art 6 s 3, 2006 c 259 art 6 s 4, 2006 c 259 art 6 s 5, 2006 c 259 art 6 s 6, 2006 c 259 art 6 s 9
Digital products, Minn. Laws 2013 c 143 art 8 s 2, 4, 6, 7, 9-15
Direct mail, Minn. Laws 2011 c 112 art 4 s 4, 5
Direct satellite service, repeal, Minn. Laws 2013 c 143 art 8 s 53
Direct satellite services, Minn. Laws 2008 c 154 art 12 s 5, 31
Directory assistance, Minn. Laws 2008 c 154 art 12 s 11, 14
Access, building materials for, Minn. Laws 2005 c 151 art 7 s 18, 19
Drop shipment sales, Minn. Laws 2013 c 143 art 8 s 20
Drugs and medical devices, nonhuman use, Minn. Laws 2008 c 366 art 13 s 5
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
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
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
Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s
Electronically delivered goods, Minn. Laws 2013 c 143 art 8 s 21
Elevators for access by disabled persons, Minn. Laws 2005 c 151 art 7 s 18
Emergency response vehicles, exemption, Minn. Laws 2008 c 366 art 7 s 1
Emergency vehicles, leases, exemption
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 12
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Energy efficient products, exemption, Minn. Laws 2005 1Sp c 3 art 5 s 31
Enterprise zones, Minn. Laws 2008 c 154 art 12 s 2, 39
Errors in collection resulting from department errors
Interest, relief, Minn. Laws 2008 c 366 art 16 s 1
Penalties, relief, Minn. Laws 2008 c 366 art 13 s 2
Relief from liability, Minn. Laws 2008 c 366 art 13 s 1, 4, 6-8
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
Multiple points of use, Minn. Laws 2013 c 143 art 8 s 21
Presumptions about, Minn. Laws 2013 c 143 art 16 s 3
Exemption certificates, Minn. Laws 2008 c 154 art 12 s 20, 35
Exemptions, alcoholic beverages
Sales to nonprofit organizations, Minn. Laws 2009 c 88 art 8 s 2
Sales to political subdivisions, Minn. Laws 2009 c 88 art 8 s 1
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
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
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
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
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
Construction materials and supplies, Vikings stadium, Minn. Laws 2012 c 299 art 1 s 6, 2012 c 299 art 5 s 2-5
International economic development zone, repeal, Minn. Laws 2012 c 294 art 2 s 18
Admission tickets, resold tickets, Minn. Laws 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 12
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Water purchases for firefighting, Minn. Laws 2011 1Sp c 7 art 10 s 7
Aerospace defense manufacturing facility, construction materials, Minn. Laws 2010 c 389 art 4 s 8, 9
Claims of exemption, proof of claim, Minn. Laws 2010 c 389 art 4 s 3
Construction materials, Minn. Laws 2010 c 389 art 4 s 4, 5, 7, 8
Hydroelectric plants, construction materials, Minn. Laws 2010 c 389 art 4 s 7
Low-income housing, construction materials, Minn. Laws 2010 c 389 art 4 s 6
Refunds, Minn. Laws 2010 c 389 art 4 s 10, 11
Central Corridor light rail, construction materials, Minn. Laws 2008 c 366 art 7 s 5, 6
Commuter rail vehicles and repair parts, Minn. Laws 2008 c 366 art 7 s 6
Emergency response vehicles, Minn. Laws 2008 c 366 art 7 s 1
Low-income housing projects, construction materials, Minn. Laws 2008 c 366 art 7 s 4, 6
Motor vehicles, leased, charitable organization purchases, Minn. Laws 2008 c 366 art 7 s 8
Northstar Corridor Rail project purchases, Minn. Laws 2008 c 366 art 7 s 2
Public safety radio communication system, Minn. Laws 2008 c 366 art 7 s 3
Aged persons, food served at, Minn. Laws 2006 c 259 art 6 s 13
Amateur sports events, food served at, Minn. Laws 2006 c 259 art 6 s 24
Ballpark construction materials, Minn. Laws 2006 c 257 s 3
Biotechnology and health sciences industry zones, Minn. Laws 2006 c 259 art 6 s 17
Clothing, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Custom computer software, exemption, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Drugs and medicine, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Exemption certificates, Minn. Laws 2006 c 259 art 6 s 25
Fund-raising sales, products for, Minn. Laws 2006 c 259 art 6 s 22, 2006 c 259 art 6 s 23
High School League events, tickets, Minn. Laws 2006 c 257 s 2
Hydroelectic plant, delayed effect, Minn. Laws 2006 c 259 art 3 s 2, 2006 c 259 art 3 s 5
Job opportunity building zones, Minn. Laws 2006 c 259 art 6 s 16
Meals sold by charities or churches, rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Medical equipment and supplies, Minn. Laws 2006 c 259 art 6 s 32
Nonprescription drugs, repeal, Minn. Laws 2006 c 259 art 6 s 32
Nonprofit organizations, food sold to, Minn. Laws 2006 c 259 art 6 s 20
Out of state delivery, exemption, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Residential facilities, food served at, Minn. Laws 2006 c 259 art 6 s 11
Schools, food served at, Minn. Laws 2006 c 259 art 6 s 12
Tree and shrub removal, Minn. Laws 2006 c 259 art 6 s 19
Baby products, Minn. Laws 2005 c 151 art 7 s 13
Capital equipment, Minn. Laws 2005 c 151 art 7 s 15
Drugs and medicine, Minn. Laws 2005 c 151 art 7 s 12
Industrial production, materials consumed in, Minn. Laws 2005 c 151 art 7 s 14
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 12
Medical supplies, Minn. Laws 2005 c 151 art 7 s 12, 16
Fairmont (city), Minn. Laws 2017 1Sp c 1 art 5 s 19
Farm machinery, Minn. Laws 2017 1Sp c 1 art 3 s 6
Farm machinery, Minn. Laws 2006 c 259 art 6 s 2
Fergus Falls (city), Minn. Laws 2017 1Sp c 1 art 5 s 20
Fergus Falls (city), Minn. Laws 2011 1Sp c 7 art 4 s 11
Florist sales, sourcing of sale, Minn. Laws 2011 1Sp c 7 art 3 s 5
Florists, telegraph orders, repeal, Minn. Laws 2014 c 308 art 11 s 8
Food, lodging, and recreation, reports about, Minn. Laws 2005 1Sp c 1 art 4 s 75
Fuels used in agricultural production, Minn. Laws 2008 c 154 art 12 s 32
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
Fund-raising sales, products for, Minn. Laws 2006 c 259 art 6 s 22, 2006 c 259 art 6 s 23
Fur clothing, Minn. Laws 2008 c 154 art 12 s 18, 27, 40, 41
Garrison, Kathio, West Mille Lacs Lake Sanitary District, Minn. Laws 2017 1Sp c 1 art 5 s 27
Gifts, rules repeal, Minn. Laws 2006 c 259 art 6 s 32
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
Greater Minnesota transportation area sales tax, Minn. Laws 2009 c 88 art 8 s 4
Hermantown (city), Minn. Laws 2017 1Sp c 1 art 5 s 6, 7
Hermantown (city), Minn. Laws 2011 1Sp c 7 art 4 s 4
Hermantown, Minn. Laws 2006 c 259 art 3 s 3, 2006 c 259 art 3 s 4
Hospitals, Minn. Laws 2008 c 154 art 12 s 33
Hotels and motels, telecommunications services at, Minn. Laws 2008 c 154 art 12 s 5
Hutchinson (city), Minn. Laws 2011 1Sp c 7 art 4 s 12
Hydroelectric generating facility
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 14
Increases, Legacy Act, outdoor resources and arts increase, Minn. Laws 2009 c 88 art 4 s 4, 9
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
Industrial production, materials consumed in, Minn. Laws 2005 c 151 art 7 s 14
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
Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1, 2008 c 366 art 11 s 19, 25
International economic development zone
Exemptions, Minn. Laws 2005 1Sp c 3 art 10 s 12
Internet sales, Minn. Laws 2013 c 143 art 8 s 18, 19
Isolated or occasional sales, Minn. Laws 2005 c 151 art 7 s 20, 21
Job opportunity building zones, Minn. Laws 2006 c 259 art 6 s 16
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 8
Jukebox music, Minn. Laws 2017 1Sp c 1 art 3 s 24
June accelerated tax payments, Minn. Laws 2008 c 154 art 6 s 1, 2, 2008 c 366 art 8 s 1, 2
Kidney dialysis equipment, Minn. Laws 2008 c 154 art 12 s 26
Land clearing contracts, Minn. Laws 2006 c 259 art 6 s 30
Land clearing contracts, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11
Lanesboro (city), Minn. Laws 2011 1Sp c 7 art 4 s 13
Liability for, exemption certificates, Minn. Laws 2008 c 154 art 12 s 20
Library construction materials, donated, Minn. Laws 2014 c 308 art 3 s 35
Little Falls, food and beverage taxes, Minn. Laws 2009 c 88 art 4 s 17
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 governments, sales to, Minn. Laws 2011 1Sp c 7 art 3 s 9-11, 2011 1Sp c 7 art 10 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
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
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
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
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
Local sales taxes, administration by Revenue Department, requirements for, Minn. Laws 2010 c 389 art 4 s 14
Baseball stadium, Minn. Laws 2011 1Sp c 7 art 4 s 3
Clearwater (city), Minn. Laws 2011 1Sp c 7 art 4 s 8
Cloquet (city), Minn. Laws 2011 1Sp c 7 art 4 s 10
Elections, timing, Minn. Laws 2011 1Sp c 7 art 4 s 2
Fergus Falls (city), Minn. Laws 2011 1Sp c 7 art 4 s 11
Hutchinson (city), Minn. Laws 2011 1Sp c 7 art 4 s 12
Lanesboro (city), Minn. Laws 2011 1Sp c 7 art 4 s 13
Marshall (city), Minn. Laws 2011 1Sp c 7 art 4 s 9, 14
Medford (city), Minn. Laws 2011 1Sp c 7 art 4 s 15
Referendum political advertising, Minn. Laws 2011 1Sp c 7 art 4 s 1
Rochester (city), Minn. Laws 2011 1Sp c 7 art 4 s 5-7
Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6
Bemidji, regional event center, Minn. Laws 2008 c 154 art 5 s 3
Duluth, food and beverages, Minn. Laws 2008 c 154 art 5 s 2
Greater Minnesota transportation area sales and use tax, Minn. Laws 2008 c 152 art 4 s 1-3
Metropolitan transportation area sales tax, Minn. Laws 2008 c 152 art 4 s 1, 2, 2008 c 152 art 6 s 8
Restrictions until 2010, Minn. Laws 2008 c 366 art 7 s 7
Returns, failure to file, penalty, Minn. Laws 2008 c 154 art 12 s 3
Local sales taxes, Minn. Laws 2005 c 151 art 7 s 22, 2005 1Sp c 3 art 5 s 24, 25, 30, 35-44
Baseball stadium, taxes related to, Minn. Laws 2006 c 257 s 17
Vikings stadium revenue, Minn. Laws 2006 c 257 s 21
Local use taxes, instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3
Accommodations intermediary services, Minn. Laws 2011 1Sp c 7 art 3 s 1-4
Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6
Logging equipment, Minn. Laws 2006 c 259 art 6 s 7
Low-income housing projects, construction materials, exemption, Minn. Laws 2008 c 366 art 7 s 4, 6
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
Capital projects, Minn. Laws 2017 1Sp c 1 art 5 s 3
Expiration, Minn. Laws 2017 1Sp c 1 art 5 s 4
Mankato Civic Center, Minn. Laws 2009 c 88 art 4 s 14, 21
Mankato, Minn. Laws 2008 c 366 art 7 s 9, 10, 15, 16, 22
Mankato, Minn. Laws 2005 1Sp c 3 art 5 s 24, 25
Manufactured and modular homes, Minn. Laws 2008 c 154 art 5 s 1
Manufactured homes, Minn. Laws 2005 c 151 art 7 s 9
Marshall (city), Minn. Laws 2011 1Sp c 7 art 4 s 9, 14
Marshall (city), Minn. Laws 2010 c 389 art 5 s 6
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
Meals sold by charities or churches, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32
Meals, Minn. Laws 2005 1Sp c 3 art 5 s 5
Medford (city), Minn. Laws 2011 1Sp c 7 art 4 s 15
Medical devices, Minn. Laws 2014 c 308 art 3 s 30
Medical devices, Minn. Laws 2013 c 143 art 8 s 22
Metropolitan transportation area sales tax, Minn. Laws 2011 1Sp c 3 art 2 s 1
Metropolitan transportation area sales tax, Minn. Laws 2009 c 88 art 8 s 3
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
Minerals processing equipment, exemption
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 6
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Minneapolis, city projects, funding, Minn. Laws 2009 c 88 art 4 s 11-13
Mobile telecommunications service, Minn. Laws 2006 c 259 art 6 s 10
Modular homes, Minn. Laws 2016 c 189 art 14 s 2
Modular homes, Minn. Laws 2005 c 151 art 7 s 9
Moose Lake (city), Minn. Laws 2017 1Sp c 1 art 5 s 21
Motor vehicle lease sales tax revenue, Minn. Laws 2010 c 216 s 16
Motor vehicle lease taxes, Minn. Laws 2014 c 312 art 11 s 29
Motor vehicle leases or rentals, nonprofit corporation vehicles, exemption, Minn. Laws 2009 c 88 art 4 s 5
Motor vehicle leases or rentals, Minn. Laws 2005 c 151 art 7 s 8
Motor vehicle leases, Minn. Laws 2017 1Sp c 3 art 3 s 109
Motor vehicle leases, Minn. Laws 2006 c 259 art 6 s 29
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
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
Motor vehicles, see MOTOR VEHICLE SALES TAXES
Internal Revenue Code, citation update, Minn. Laws 2008 c 366 art 11 s 20-22
Leased vehicles purchased by charitable organizations, exemption, Minn. Laws 2008 c 366 art 7 s 8
Leases, tax revenue, Minn. Laws 2008 c 152 art 3 s 8
Rentals, Minn. Laws 2008 c 152 art 3 s 7
Vehicles purchased for resale, Minn. Laws 2008 c 154 art 12 s 38
Leases, Minn. Laws 2005 1Sp c 3 art 5 s 4, 22
Rentals, Minn. Laws 2005 1Sp c 3 art 5 s 33
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 16, 18-21
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, food sold to, Minn. Laws 2006 c 259 art 6 s 20
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
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
North Mankato, Minn. Laws 2008 c 366 art 7 s 20
Northstar Corridor Rail project purchases, exemption, Minn. Laws 2008 c 366 art 7 s 2
Nursing homes, sales to, Minn. Laws 2013 c 143 art 8 s 36
Oil and gas pipeline transportation
Materials or equipment, Minn. Laws 2005 1Sp c 3 art 5 s 8
Online sales, Minn. Laws 2013 c 143 art 8 s 18, 19
Ores, metals, and minerals production, Minn. Laws 2011 1Sp c 7 art 3 s 6
Out of state delivery, exemption, repeal, Minn. Laws 2006 c 259 art 6 s 31, 2006 c 259 art 6 s 32
Outpatient surgical centers, Minn. Laws 2008 c 154 art 12 s 33
Overpayments, bad debt losses, Minn. Laws 2008 c 154 art 12 s 1
Overpayments, bad debt, exclusions, Minn. Laws 2005 c 151 art 7 s 3
Owatonna, revenues, use, Minn. Laws 2009 c 88 art 4 s 20
Owatonna, Minn. Laws 2006 c 259 art 3 s 12
Packing materials, Minn. Laws 2008 c 154 art 12 s 30
Pay television services machinery and equipment, Minn. Laws 2014 c 150 art 2 s 3
Payment by vendors to Revenue Department, due dates, Minn. Laws 2010 1Sp c 1 art 2 s 4
Payment deadlines, Minn. Laws 2006 c 259 art 13 s 2, 2006 c 259 art 13 s 3
Payment, accelerated payments, Minn. Laws 2011 c 112 art 4 s 1
Payment, June accelerated payment, Minn. Laws 2019 1Sp c 6 art 3 s 2, 3
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, refusal to reissue, Minn. Laws 2006 c 259 art 3 s 1
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
Poultry litter and biomass generation facility
Construction materials and equipment, Minn. Laws 2005 1Sp c 3 art 5 s 32
Precious metal bullion, Minn. Laws 2017 1Sp c 1 art 3 s 17
Prepared food, effective dates, Minn. Laws 2005 1Sp c 3 art 5 s 34
Proctor (city), Minn. Laws 2017 1Sp c 1 art 5 s 11
Proctor (city), Minn. Laws 2010 c 389 art 5 s 1
Proctor, local sales tax, Minn. Laws 2014 c 308 art 3 s 35
Proctor, validation, Minn. Laws 2013 c 143 art 8 s 52
Proctor, Minn. Laws 2008 c 366 art 7 s 12-14
Public safety radio communication system, exemption, Minn. Laws 2008 c 366 art 7 s 3
Public safety radio communication system
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 12
Puerto Rico, defined as state, Minn. Laws 2008 c 366 art 13 s 3
Qualified data centers, Minn. Laws 2019 1Sp c 6 art 14 s 2
Rate increases, preexisting bids or contracts, Minn. Laws 2005 c 151 art 7 s 17
Rates, changes, transitional periods, Minn. Laws 2011 c 112 art 4 s 2, 3
Rates, increase, constitutional amendment for, Minn. Laws 2008 c 151 s
Changes, 30-day grace period, Minn. Laws 2010 c 389 art 4 s 12, 13
Combined rates, Minn. Laws 2010 c 389 art 4 s 2
Ready-mix concrete trucks, repair parts, Minn. Laws 2005 c 151 art 7 s 15
Real property, Minn. Laws 2017 1Sp c 1 art 3 s 8
Capital equipment, Minn. Laws 2005 c 151 art 7 s 5
Deadline for filing, Minn. Laws 2005 c 151 art 7 s 4, 5
Overpayment, claims related to, Minn. Laws 2005 c 151 art 7 s 3
Purchaser-filed refund claims, Minn. Laws 2005 c 151 art 7 s 2, 4
Refunds, building materials, Minn. Laws 2019 1Sp c 6 art 3 s 15
Refunds, remitting to purchaser, Minn. Laws 2010 c 389 art 4 s 1
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
Applications, Minn. Laws 2006 c 259 art 6 s 28
Eligibility, Minn. Laws 2006 c 259 art 6 s 27
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
Residential facilities, food served at, Minn. Laws 2006 c 259 art 6 s 11
Retail sale defined, Minn. Laws 2005 c 151 art 7 s 7
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, electronic filing, religious exemption, Minn. Laws 2009 c 88 art 4 s 2, 3
Returns, failure to file, penalty, Minn. Laws 2008 c 154 art 12 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
Ring tones, Minn. Laws 2008 c 154 art 12 s 5, 17
Rochester (city), Minn. Laws 2011 1Sp c 7 art 4 s 5-7
Rochester (city), Minn. Laws 2010 c 389 art 5 s 4
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
Food and beverage taxes, Minn. Laws 2009 c 88 art 4 s 23
Lodging taxes, Minn. Laws 2009 c 88 art 4 s 19
Rochester, Minn. Laws 2005 1Sp c 3 art 5 s 30
Rock County, local sales taxes, Minn. Laws 2014 c 308 art 7 s 5
Rules repeals, Minn. Laws 2005 c 151 art 7 s 23
Rules, obsolete rules repeals, Minn. Laws 2006 c 259 art 6 s 32
Saint Augusta, extension, Minn. Laws 2013 c 143 art 8 s 48
Saint Augusta, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Saint Cloud, Minn. Laws 2013 c 143 art 8 s 47
Saint Cloud, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Saint Joseph, extension, Minn. Laws 2013 c 143 art 8 s 48
Saint Joseph, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Saint Paul (city) lodging, Minn. Laws 2011 c 112 art 4 s 6
Saint Paul, Minn. Laws 2013 c 143 art 8 s 44, 45
Citizen review process, Minn. Laws 2009 c 88 art 4 s 18
Revenue, uses, Minn. Laws 2009 c 88 art 4 s 15, 16
Sale, defined, technical corrections, Minn. Laws 2010 c 382 s 61
Sales between religious order and educational institution, exemption, Minn. Laws 2013 c 143 art 13 s 22
Sales to governments, revisor's corrections, Minn. Laws 2012 c 187 art 1 s 49
Sartell, extension, Minn. Laws 2013 c 143 art 8 s 48
Sartell, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Sauk Rapids, extension, Minn. Laws 2013 c 143 art 8 s 48
Sauk Rapids, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37
Computers sold by, Minn. Laws 2006 c 259 art 6 s 14
Food served at, Minn. Laws 2006 c 259 art 6 s 12
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, concrete block delivery, Minn. Laws 2011 c 112 art 8 s 1
Services, retail sales, definition, effective date, Minn. Laws 2014 c 308 art 11 s 7
Excluded from industrial production, Minn. Laws 2013 c 143 art 8 s 25
Retail sales, Minn. Laws 2013 c 143 art 8 s 3
Services, Minn. Laws 2006 c 259 art 6 s 1
Sewing materials, Minn. Laws 2006 c 259 art 6 s 14
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
Solar energy products, Minn. Laws 2005 1Sp c 3 art 5 s 6, 31
Solicitor nexus, Minn. Laws 2013 c 143 art 8 s 19
Sourcing of sales, Minn. Laws 2005 c 151 art 7 s 9
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
State colleges and universities
Events, admissions, Minn. Laws 2005 1Sp c 3 art 5 s 13
State lottery, telecommunications services for, Minn. Laws 2008 c 154 art 12 s 34
Retail sale, Minn. Laws 2013 c 143 art 8 s 2
Self-storage services, Minn. Laws 2013 c 143 art 8 s 16
Streamlined Sales Tax Agreement, changes for, Minn. Laws 2008 c 154 art 12 s 5-8
Stump removal, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11
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 equipment, Minn. Laws 2005 1Sp c 3 art 5 s 9, 10
Generally, Minn. Laws 2008 c 154 art 12 s 5, 9, 11
Postpaid calling services, Minn. Laws 2008 c 154 art 12 s 22
Prepaid calling services, Minn. Laws 2008 c 154 art 12 s 23, 41
Prepaid wireless calling services, Minn. Laws 2008 c 154 art 12 s 24
Sourcing, Minn. Laws 2008 c 154 art 12 s 21
State lottery, services for, Minn. Laws 2008 c 154 art 12 s 34
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
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 10, 11
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Tree and shrub removal, Minn. Laws 2006 c 259 art 6 s 19
Trees and shrubs, removal, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11
Two Harbors, Minn. Laws 2008 c 366 art 7 s 11
Unsession changes, Minn. Laws 2014 c 308 art 9 s 71-76, 94
Use taxes, collection, exemption certificates, Minn. Laws 2011 c 112 art 8 s 3
Use taxes, returned property, Minn. Laws 2006 c 259 art 6 s 8
Collection, Minn. Laws 2017 1Sp c 1 art 21 s 7
Refunds, Minn. Laws 2017 1Sp c 1 art 21 s 7
Bundled transactions, Minn. Laws 2008 c 154 art 12 s 19
Motor carriers, computation, Minn. Laws 2008 c 154 art 12 s 37
Local use taxes, notice about, Minn. Laws 2005 1Sp c 3 art 5 s 23
Omission, assessment of additional tax, Minn. Laws 2005 c 151 art 7 s 1
Returns, Minn. Laws 2005 1Sp c 3 art 5 s 2
Vending machine food, Minn. Laws 2006 c 259 art 6 s 11, 2006 c 259 art 6 s 12, 2006 c 259 art 6 s 13
Vending machines, food sold in, Minn. Laws 2017 1Sp c 1 art 3 s 7, 13-16
Vertical services, Minn. Laws 2008 c 154 art 12 s 11, 15
Veterans organizations, sales to, Minn. Laws 2013 c 143 art 8 s 31
Criminal penalties, Minn. Laws 2017 1Sp c 1 art 12 s 3
Monetary penalties, Minn. Laws 2017 1Sp c 1 art 12 s 2
Voice mail, Minn. Laws 2008 c 154 art 12 s 11, 16
Waite Park, extension, Minn. Laws 2013 c 143 art 8 s 48
Waite Park, Minn. Laws 2005 1Sp c 3 art 5 s 35-37
Walker (city), Minn. Laws 2017 1Sp c 1 art 5 s 25
Warehousing, Minn. Laws 2013 c 143 art 8 s 2
Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 15
Water purchases for firefighting
Generally, Minn. Laws 2011 1Sp c 7 art 3 s 11
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Willmar, Minn. Laws 2005 1Sp c 3 art 5 s 42
Winona, Minn. Laws 2008 c 366 art 7 s 21
Winona, Minn. Laws 2006 c 259 art 3 s 7
Winona, Minn. Laws 2005 1Sp c 3 art 5 s 43
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
Worthington, Minn. Laws 2006 c 259 art 3 s 8
Worthington, Minn. Laws 2005 1Sp c 3 art 5 s 44