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Minnesota Rules Index (topics)

SALES AND USE TAXES

Actual tax collected method, Minn. Rules 8130.2300

Addresses

Direct pay authorizations, applications, Minn. Rules 8130.3400

Permits, information, Minn. Rules 8130.2500

Adjustments, claim for refund, Minn. Rules 8130.8100

Administrators

Occasional sale, Minn. Rules 8130.5800

Refunds, claims, Minn. Rules 8130.8100

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, see ADVERTISING

Agents

Permits, Minn. Rules 8130.4000

Refunds, claims, Minn. Rules 8130.8100

Agricultural activity, Minn. Rules 8130.5500

Air flight equipment, Minn. Rules 8130.6000

Aircraft, see AIRCRAFT

Alcoholic beverages, Minn. Rules 7515.0800, 8130.4700

Amended returns, Minn. Rules 8130.8100

Appliances, see APPLIANCES

Applications, direct pay authorizations, Minn. Rules 8130.3400

Artists, Minn. Rules 8130.8800

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

Auctions, Minn. Rules 8130.5800

Automatic data processing, Minn. Rules 8130.9700

Bad debts, Minn. Rules 8130.7400

Beverages, see BEVERAGES

Billboards, Minn. Rules 8130.9400

Bingo equipment, churches, Minn. Rules 8130.6200

Boarding and lodging houses, Minn. Rules 8130.1000

Brokered sales, Minn. Rules 8130.5800

Building materials, Minn. Rules 8130.1200

Bulk sales, Minn. Rules 8130.5800

Burial vaults, Minn. Rules 8130.6300

Business education class, Minn. Rules 8130.2700

Candy, see CANDY

Capital equipment, refunds, claims, Minn. Rules 8130.8100

Carnival rides, Minn. Rules 8130.0900

Caskets, Minn. Rules 8130.6300

Cemeteries, Minn. Rules 8130.6300

Certificates, exemption certificates, charities, Minn. Rules 8130.6200

Charitable organizations, see CHARITABLE ORGANIZATIONS

Claim for refund, Minn. Rules 8130.8100

Club dues, Minn. Rules 8130.0900

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

Computers, license to use, Minn. Rules 8130.0500

Concessions, government property, Minn. Rules 8130.9300

Consideration, Minn. Rules 8130.0600

Consignment sales and consignment auctions, Minn. Rules 8130.5800

Consolidated returns, Minn. Rules 8130.2500, 8130.7500

Construction contracts, Minn. Rules 8130.1200

Construction materials

Disabled veterans, homestead, Minn. Rules 8130.6600

Purchased by exempt organizations, Minn. Rules 8130.6200

Contractors, see CONTRACTORS

Corporations, see CORPORATIONS

Correctional facilities, Minn. Rules 8130.9300

Counties, Minn. Rules 8130.9300

Coupons, Minn. Rules 8130.0600

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

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

Definitions, Minn. Rules 8130.0110

Delivery of title, Minn. Rules 8130.0200

Derivative organizations, charities, Minn. Rules 8130.6200

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

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

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

Entertainment, Minn. Rules 8130.0900

Entry fees, Minn. Rules 8130.0900

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

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

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. Rules 8130.5800

Fines and penalties

Collection, use taxes, Minn. Rules 8130.4000

Refunds, claims, Minn. Rules 8130.8100

Reinstated permit holders, Minn. Rules 8130.2700

Fixtures, see FIXTURES

Florists, Minn. Rules 8130.8900

Food, see FOOD

Foreign states, see FOREIGN STATES

Fungible goods, exemption certificates, Minn. Rules 8130.3300

Furniture, see FURNITURE

Garage sales, Minn. Rules 8130.5800

Gas, see GAS

Glass and glassware, see GLASS AND GLASSWARE

Governmental units, Minn. Rules 8130.9300

Gross receipts, Minn. Rules 8130.1800

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

Imports, Minn. Rules 8130.4300

Imposition

Generally, Minn. Rules 8130.0110 to 8130.9910

Use taxes, Minn. Rules 8130.3800

Industrial production, Minn. Rules 8130.5500

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

Joint venture, leases, Minn. Rules 8130.0400

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

Lodging, Minn. Rules 8130.1000

Machinery and equipment, see MACHINES

Manufacturing, see MANUFACTURERS

Materials, building materials, Minn. Rules 8130.1200

Meals, see MEALS (REFRESHMENT)

Memorials, Minn. Rules 8130.6300

Microfilm, generally, Minn. Rules 8130.9700

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

Mobile homes, Minn. Rules 8130.9100

Mobile transportation equipment, Minn. Rules 8130.3500

Motels, Minn. Rules 8130.1000

Motor carriers, see MOTOR CARRIERS

Motor vehicles, see MOTOR VEHICLES

Multiple locations, permits, Minn. Rules 8130.2500

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

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

Occasional sales

Distributor records, Minn. Rules 8130.0400

Generally, Minn. Rules 8130.5800

Surplus government property, Minn. Rules 8130.9300

Oil, see OIL

Options to buy, leases, Minn. Rules 8130.0400

Outdoor advertising, Minn. Rules 8130.9400

Overpayments, reporting requirements, Minn. Rules 8130.7500

Packages, see PACKAGES

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

Manufacturers representatives, Minn. Rules 8130.4000

Refunds, Minn. Rules 8130.8100

Reinstated permit holders, Minn. Rules 8130.2700

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

Pet boarding services, Minn. Rules 8130.8700

Pet grooming services, Minn. Rules 8130.8700

Petroleum products, Minn. Rules 8130.5300

Photographers, Minn. Rules 8130.8800

Photorecording services, Minn. Rules 8130.9700

Political subdivisions

Building materials, exemptions, Minn. Rules 8130.1200

Generally, Minn. Rules 8130.9300

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

Prices, computation, deductions, Minn. Rules 8130.1700

Printing, Minn. Rules 8130.0700

Privileges, Minn. Rules 8130.0500

Processing, Minn. Rules 8130.0700

Producing property, Minn. Rules 8130.0700

Property furnished by consumer, Minn. Rules 8130.0700

Public utilities, Minn. Rules 8130.1100

Publications, exemptions, Minn. Rules 8130.5600

Qualifications, direct pay permit, Minn. Rules 8130.3400

Rates, Minn. Rules 8130.2300

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

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

Repairs, Minn. Rules 8130.0700

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

Retailer

Defined, Minn. Rules 8130.1900

Permits, obtaining, Minn. Rules 8130.2500

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

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

Salespersons, Minn. Rules 8130.4000

Schools and school districts, see SCHOOL DISTRICTS

Scope of rules, Minn. Rules 8130.0110

Sellers, defined, Minn. Rules 8130.1900

Sign painters, Minn. Rules 8130.9400

Signatures, see SIGNATURES

Signs, advertising signs, Minn. Rules 8130.9400

Space heating, see SPACE HEATING

Special tooling, Minn. Rules 8130.5550

Sports, admissions

Amusement devices, Minn. Rules 8130.0900

Direct pay permits, Minn. Rules 8130.3400

State

Building materials, exemptions, Minn. Rules 8130.1200

Generally, Minn. Rules 8130.9300

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

Storage, Minn. Rules 8130.3900

Supplies, building supplies, Minn. Rules 8130.1200

Taconite mining, equipment exemptions, Minn. Rules 8130.9600

Tax identification numbers, Minn. Rules 8130.2500

Taxable sales, to exempt organizations, Minn. Rules 8130.6200

Tea, Minn. Rules 8130.4700

Telecommunications services, Minn. Rules 8130.6200

Telephone utilities, see TELEPHONE COMPANIES

Tenancy at will, Minn. Rules 8130.1000

Textbooks, Minn. Rules 8130.6700

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, 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

Uncollectible debt reduction, Minn. Rules 8130.7400

Urns for cremains, Minn. Rules 8130.6300

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

Vacation tours, Minn. Rules 8130.0900

Vending machines

Amusement devices, Minn. Rules 8130.0900

Permits, Minn. Rules 8130.2500

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

Water softeners, Minn. Rules 8130.9000

Water supply, Minn. Rules 8130.1100

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