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Minnesota Legislature

Office of the Revisor of Statutes


Consumers, use tax, exemption, Minn. Rules 8120.3100

Credits, sales outside of Minnesota, Minn. Rules 8120.5200

Exemptions, use tax exemption, Minn. Rules 8120.3100

Forms, informational reports, Minn. Rules 8120.5200

Generally, Minn. Rules 8120.0300 to 8120.5200

Imposition of tax, tobacco products, Minn. Rules 8120.4000, 8120.4100

Informational reports, Minn. Rules 8120.5200

Repeated failure to pay taxes, penalties, appeals, Minn. Rules 8175.0100

Reports about, Minn. Rules 8120.5200


Credits, Minn. Rules 8120.1000, 8120.1200

Damaged stamps, credit for, Minn. Rules 8120.1000

Denomination, Minn. Rules 8120.0600

Payment, Minn. Rules 8120.0600

Purchase, Minn. Rules 8120.0600

Refunds, discontinuation of business, Minn. Rules 8120.1200

Stamped and unstamped packages, commingling, Minn. Rules 8120.0400

Unaffixed stamps, inventory, Minn. Rules 8120.1900

Unstamped packages, shipping or transporting, Minn. Rules 8120.0300

Tax liability

Tobacco products distributors, Minn. Rules 8120.4100

Tobacco products manufacturers, Minn. Rules 8120.4000

Use taxes, cigarette use tax, exemption, consumers, monthly use, Minn. Rules 8120.3100

Waivers, tobacco products, credits, out-of-state sales and returns, destruction of damaged goods, Minn. Rules 8120.5200