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Minnesota Legislature

Office of the Revisor of Statutes

SALES AND USE TAXES

Adding to sales price

Rental motor vehicle tax, exception, Minn. Statutes 2017 297A.61

Retailer agreements, uniform methods, Minn. Statutes 2017 297A.76

Administration

Agents regarded as retailers, Minn. Statutes 2017 297A.83

Compliance requirements, Minn. Statutes 2017 289A.01

Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2017 297A.665

Admissions, Minn. Statutes 2017 297A.61, 2017 297A.68, 2017 297A.70

Advertising

Materials, Minn. Statutes 2017 297A.68

Promotional direct mail, Minn. Statutes 2017 297A.668

Violations, Minn. Statutes 2017 289A.63

Aggregate materials deliveries, Minn. Statutes 2017 297A.61

Agricultural exemptions, Minn. Statutes 2017 297A.69

Agricultural machinery and equipment, Minn. Statutes 2017 297A.68

Agriculture processing facilities, Minn. Statutes 2017 297A.75

Air cooling equipment, Minn. Statutes 2017 297A.68

Aircraft, Minn. Statutes 2017 297A.82

All-terrain vehicles, registration, Minn. Statutes 2017 84.922

Ambulance supplies and vehicles, Minn. Statutes 2017 297A.67

Amount, computing, Minn. Statutes 2017 297A.76

Ancillary services, Minn. Statutes 2017 297A.61, 2017 297A.669

Aquaculture equipment, Minn. Statutes 2017 297A.61

Assessments

Additional taxes, Minn. Statutes 2017 289A.38, 2017 289A.60

Agricultural resource projects, Minn. Statutes 2017 41A.06

Jeopardy assessments, Minn. Statutes 2017 270C.36

Procedure for, Minn. Statutes 2017 270C.56

Refund claims, limitations, Minn. Statutes 2017 289A.40

Athletic facility memberships, Minn. Statutes 2017 297A.61

Automated sales suppression devices, Minn. Statutes 2017 289A.14, 2017 289A.60, 2017 289A.63

Baby products, Minn. Statutes 2017 297A.67

Bad debt loss, time limits on claims, Minn. Statutes 2017 289A.40

Baseball park, Minn. Statutes 2017 473.757, 2017 473.762

Biopharmaceutical manufacturing facilities, Minn. Statutes 2017 297A.71

Boarding care homes, Minn. Statutes 2017 297A.70

Boats and boating, watercraft purchase, collection and proof of payment, Minn. Statutes 2017 86B.401

Border city development zones

Collection, Minn. Statutes 2017 289A.56, 2017 469.1734

Exemptions, Minn. Statutes 2017 469.1732, 2017 469.1735

Tax incentives, disqualification, Minn. Statutes 2017 469.1733

Building materials, Minn. Statutes 2017 297A.61, 2017 297A.71

Bundled transactions, Minn. Statutes 2017 297A.61

Burials, equipment for, Minn. Statutes 2017 297A.67

Business exemptions, Minn. Statutes 2017 297A.68

Business expansions, Minn. Statutes 2017 297A.68

Cable television, service, Minn. Statutes 2017 297A.61

Candy

Exemptions, Minn. Statutes 2017 297A.67, 2017 297A.70

Generally, Minn. Statutes 2017 297A.61

Capital equipment, Minn. Statutes 2017 297A.68

Carpeting, Minn. Statutes 2017 297A.61

Certified service providers

Bad debt claims, Minn. Statutes 2017 289A.50

Relief from tax liability, Minn. Statutes 2017 297A.665

Uncollectible debt, offsets, Minn. Statutes 2017 297A.81

Cigarettes

Annual price survey, Minn. Statutes 2017 297F.25

Consumer use taxes, Minn. Statutes 2017 297F.25

Exemption certificates, Minn. Statutes 2017 297A.67

Sales taxes, Minn. Statutes 2017 297F.25

Cities, new taxes or increases, Minn. Statutes 2017 477A.016

City development districts, Minn. Statutes 2017 469.127

Claims, refund, Minn. Statutes 2017 289A.38, 2017 289A.40, 2017 297A.75

Cleaning services, Minn. Statutes 2017 297A.61

Clothing, Minn. Statutes 2017 297A.67

Collection

Accommodations intermediaries, Minn. Statutes 2017 297A.61, 2017 297A.66

Agents regarded as retailers, Minn. Statutes 2017 297A.83

Agricultural resource projects, Minn. Statutes 2017 41A.06

Agriculture processing facilities, Minn. Statutes 2017 297A.71

Aircraft, collection by Transportation Department, Minn. Statutes 2017 297A.82

All-terrain vehicles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2017 297A.825

Border city development zones, Minn. Statutes 2017 289A.56, 2017 469.1734

By retail dealers, Minn. Statutes 2017 297A.66

Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2017 297A.995

Exemption certificates, see same under this topic

Failure to collect, criminal penalties, Minn. Statutes 2017 289A.63

Fraudulent failure to collect, seller's liability, Minn. Statutes 2017 297A.665

Generally, Minn. Statutes 2017 297A.75, 2017 297A.77

Jeopardy collections, Minn. Statutes 2017 270C.36

Local lodging taxes, collection with, Minn. Statutes 2017 469.190

Local sales and use taxes, Minn. Statutes 2017 270C.15, 2017 297A.66, 2017 297A.99

Marketplace providers, Minn. Statutes 2017 297A.66

Monetary penalties, Minn. Statutes 2017 289A.60

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2017 297A.66

Remittance of amounts collected as taxes, Minn. Statutes 2017 289A.31, 2017 297A.77

Revenue Department, duties, Minn. Statutes 2017 297A.99

Snowmobiles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2017 297A.825

State contractors, foreign vendors, Minn. Statutes 2017 16C.03

Tax collection agreements, certain recreational vehicles, Minn. Statutes 2017 297A.825

Uncollected taxes, amnesty provisions, Minn. Statutes 2017 297A.665

Uncollectible debt, offsets, Minn. Statutes 2017 297A.81

Use taxes, Minn. Statutes 2017 297A.77, 2017 297A.89

Violations, Minn. Statutes 2017 289A.63

Watercraft, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2017 297A.825

Who must collect, Minn. Statutes 2017 297A.66

Common carriers registered as retailers, Minn. Statutes 2017 297A.90

Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2017 297A.91

Computation of tax, Minn. Statutes 2017 297A.76

Computer software, Minn. Statutes 2017 297A.61

Computers, Minn. Statutes 2017 297A.67

Conference bridging services, Minn. Statutes 2017 297A.61

Constitutionally required increases, Minn. Statutes 2017 297A.62

Construction materials, exemptions, Minn. Statutes 2017 297A.71

Contested cases

Administrative review, exemption, Minn. Statutes 2017 297A.65

Permits, revocation, Minn. Statutes 2017 270C.722

Counties, new taxes or increases, Minn. Statutes 2017 477A.016

Court reporter documents, Minn. Statutes 2017 297A.68

Credits

Indian tribes, revenue sharing, Minn. Statutes 2017 270C.19

Local sales and use taxes, Minn. Statutes 2017 297A.80, 2017 297A.99

Tax credit certificates, border cities, Minn. Statutes 2017 469.1735

Taxes in other states or countries, Minn. Statutes 2017 297A.80

Cross-country ski passes, Minn. Statutes 2017 297A.67

Defenses, jeopardy assessments, Minn. Statutes 2017 270C.36

Definitions

Automated sales suppression devices, Minn. Statutes 2017 289A.14

Generally, Minn. Statutes 2017 297A.61, 2017 297A.66

Information returns (taxes), Minn. Statutes 2017 289A.18

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2017 297A.995

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2017 469.1733

Notice requirements, Minn. Statutes 2017 270C.725

Detailed telecommunications billing services, Minn. Statutes 2017 297A.61

Dietary supplements, Minn. Statutes 2017 297A.61

Direct pay certificates, Minn. Statutes 2017 297A.89

Disclosure

Returns, tax administration purposes, Minn. Statutes 2017 270B.12

Sales tax permits, information about, Minn. Statutes 2017 270B.08, 2017 270B.081

Drop shipment sales, relief from tax liability, Minn. Statutes 2017 297A.665

Drugs and medicine, Minn. Statutes 2017 297A.67

Dry cleaning services, Minn. Statutes 2017 297A.61

Duluth Heritage Sports Center, Minn. Statutes 2017 297A.70

Economic development authorities, Minn. Statutes 2017 469.101

Enforcement of law, Minn. Statutes 2017 297A.99

Equipment used to produce services, Minn. Statutes 2017 297A.68

Evasion, Minn. Statutes 2017 289A.63

Exemption certificates

Aircraft, Minn. Statutes 2017 297A.82

Cigarettes, Minn. Statutes 2017 297A.67

Contents, Minn. Statutes 2017 297A.72

Fungible goods, commingling, Minn. Statutes 2017 297A.74

Information about, disclosure, Minn. Statutes 2017 270B.081

Multiple points of use, Minn. Statutes 2017 297A.668

Purchasers, duties, Minn. Statutes 2017 297A.665, 2017 297A.72

Retailers, duties, Minn. Statutes 2017 297A.665

Solar energy systems, Minn. Statutes 2017 297A.67

Use, Minn. Statutes 2017 289A.60, 2017 297A.73

Exemptions

Agricultural exemptions, Minn. Statutes 2017 297A.69

Aircraft, Minn. Statutes 2017 297A.82

Biopharmaceutical manufacturing facilities, Minn. Statutes 2017 297A.71

Border city development zones, Minn. Statutes 2017 289A.56, 2017 469.1732, 2017 469.1734, 2017 469.1735

Building materials and supplies, Minn. Statutes 2017 297A.71

Business exemptions, Minn. Statutes 2017 116J.8738, 2017 297A.68

Business expansions, Minn. Statutes 2017 297A.68

Certificates, see Exemption certificates under this topic

Coin-operated entertainment and amusement devices, Minn. Statutes 2017 297A.68

Construction materials and supplies, Vikings stadium, Minn. Statutes 2017 297A.71, 2017 297A.75

De minimis exemption, Minn. Statutes 2017 297A.63, 2017 297A.67

Destination medical center, construction materials, exemptions, Minn. Statutes 2017 297A.71, 2017 297A.75

Digital goods, Minn. Statutes 2017 297A.67

Duluth Heritage Sports Center, Minn. Statutes 2017 297A.70

Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2017 297A.665

General exemptions, Minn. Statutes 2017 297A.67

Government exemptions, Minn. Statutes 2017 297A.70

Great Lakes Commission, Minn. Statutes 2017 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2017 62L.13

Hydroelectric generating facility, Minn. Statutes 2017 297A.71

Industrial production materials, Minn. Statutes 2017 297A.68

Job opportunity building zones (JOBZ), Minn. Statutes 2017 297A.68, 2017 469.319

Jukebox music, Minn. Statutes 2017 297A.68

Land clearing contracts, Minn. Statutes 2017 297A.68

Local governments, Minn. Statutes 2017 297A.98

Local sales and use taxes, Minn. Statutes 2017 297A.99

Logging equipment, Minn. Statutes 2017 297A.69

Medical equipment, Minn. Statutes 2017 297A.67

Minnesota Risk Adjustment Association, Minn. Statutes 2017 62Q.03

Motor vehicles, Minn. Statutes 2017 297B.13

Nonprofit arts organizations, admissions, Minn. Statutes 2017 297A.96

Nonprofit exemptions generally, Minn. Statutes 2017 297A.70

Nonprofit snowmobile clubs, machinery and equipment, Minn. Statutes 2017 297A.70

Nursing and boarding care homes, Minn. Statutes 2017 297A.70

Precious metal bullion, Minn. Statutes 2017 297A.67

Property purchased for lease to state, Minn. Statutes 2017 16A.85

Religious orders, Minn. Statutes 2017 297A.70

Service cooperatives (SCs), Minn. Statutes 2017 123A.21

Stadium builder's licenses, Minn. Statutes 2017 297A.67

State High School League tickets and admissions, Minn. Statutes 2017 297A.70

State Lottery, Minn. Statutes 2017 297A.65, 2017 297A.70

Steel reprocessors, pollution control equipment, Minn. Statutes 2017 297A.68

Suite licenses, Minn. Statutes 2017 297A.67

Transient merchants, Minn. Statutes 2017 329.11

University of Minnesota football stadium, Minn. Statutes 2017 297A.71

Farm auctions, Minn. Statutes 2017 297A.68

Farm machinery, Minn. Statutes 2017 297A.61

Feminine hygiene products, Minn. Statutes 2017 297A.67

Fire sprinkler systems, Minn. Statutes 2017 297A.68

Flea markets and shows, Minn. Statutes 2017 297A.87

Floor coverings, Minn. Statutes 2017 297A.61

Food preparation equipment, Minn. Statutes 2017 297A.68

Food stamps, purchases with, Minn. Statutes 2017 297A.67

Food

Exemptions, Minn. Statutes 2017 297A.67

Preparation, Minn. Statutes 2017 297A.61

Fuels, residential heating, exemption, Minn. Statutes 2017 297A.67

Fundraising sales of food, exemptions, Minn. Statutes 2017 297A.70

Fungible goods, commingling, exemption certificates, Minn. Statutes 2017 297A.74

Fur clothing, Minn. Statutes 2017 297A.61

Gambling, see GAMBLING TAXES

Government exemptions, Minn. Statutes 2017 297A.70

Great Lakes Commission, Minn. Statutes 2017 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2017 62L.13

Hydroelectric generating facility, Minn. Statutes 2017 297A.71

Imposition of tax

Generally, Minn. Statutes 2017 297A.62, 2017 297A.75

Local sales and use taxes, Minn. Statutes 2017 297A.99

Right to impose, Minn. Statutes 2017 1.042

Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2017 297A.665

Status as debt, Minn. Statutes 2017 297A.77

Taxes in other states or countries, Minn. Statutes 2017 297A.80

Use taxes, Minn. Statutes 2017 297A.63

In lieu taxes, State Lottery revenues, Minn. Statutes 2017 297A.65, 2017 297A.94

Increases, constitutionally required, Minn. Statutes 2017 297A.62

Industrial production materials, Minn. Statutes 2017 297A.68

Installations, Minn. Statutes 2017 297A.61

Interest

Liability, Minn. Statutes 2017 289A.31

Local sales and use taxes, Minn. Statutes 2017 297A.99

Purchasers, Minn. Statutes 2017 289A.55

Refunds, Minn. Statutes 2017 289A.56, 2017 297A.75

Revenues, see same under this topic

Unpaid interest, successor liability of businesses, Minn. Statutes 2017 270C.57

Job opportunity building zones (JOBZ)

Exemptions, Minn. Statutes 2017 297A.68, 2017 469.315

Exemptions, repayment obligation, Minn. Statutes 2017 469.319

Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2017 297B.03

Refunds, Minn. Statutes 2017 297A.75

Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2017 297A.91

Jukebox music, Minn. Statutes 2017 297A.68

Jurisdiction, Minn. Statutes 2017 297A.66

Kennels, Minn. Statutes 2017 297A.61

Land clearing contracts, Minn. Statutes 2017 297A.68

Laundry services, Minn. Statutes 2017 297A.61

Lawn services, Minn. Statutes 2017 297A.61

Lawsuits

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2017 297A.91

Recovery of taxes, Minn. Statutes 2017 297A.77

Tax liability, right of contribution, Minn. Statutes 2017 270C.56

Taxes imposed by other states, statutes of limitation, Minn. Statutes 2017 541.01

Venue, Minn. Statutes 2017 289A.63

Local governments, sales to, Minn. Statutes 2017 297A.70, 2017 297A.98

Local sales and use taxes

Collection, Minn. Statutes 2017 270C.15, 2017 297A.99

Coordination, state tax, Minn. Statutes 2017 297A.95

Credits, Minn. Statutes 2017 297A.80, 2017 297A.99

Delinquent taxes, notice, Minn. Statutes 2017 270C.725

Depositing, Minn. Statutes 2017 270C.15

Generally, Minn. Statutes 2017 297A.99

Greater Minnesota transportation sales and use tax, Minn. Statutes 2017 297A.993

Metropolitan transportation sales and use tax, Minn. Statutes 2017 297A.992, 2017 398A.10

Minneapolis, Minn. Statutes 2017 473.592

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2017 297A.66

Rates, Minn. Statutes 2017 297A.95, 2017 297A.99

Revenue Department, Minn. Statutes 2017 270C.14, 2017 297A.99

Rochester, Minn. Statutes 2017 469.45

Taxpayers, see same under this topic

Lodging, Minn. Statutes 2017 297A.61

Logging equipment, Minn. Statutes 2017 297A.61, 2017 297A.69

Manufactured homes, Minn. Statutes 2017 297A.62, 2017 297A.668, 2017 297A.67

Massages, Minn. Statutes 2017 297A.61

Meals, Minn. Statutes 2017 297A.67

Medical equipment, Minn. Statutes 2017 297A.67, 2017 297A.68

Metropolitan transportation sales and use tax, Minn. Statutes 2017 297A.992, 2017 398A.10

Minneapolis, local sales and use taxes, Minn. Statutes 2017 473.592

Minnesota Risk Adjustment Association, Minn. Statutes 2017 62Q.03

Modular homes, sourcing of sale, Minn. Statutes 2017 297A.668

Motor oils, used, Minn. Statutes 2017 297A.67

Motor vehicle cleaning services, Minn. Statutes 2017 297A.61

Motor vehicle leases, Minn. Statutes 2017 297A.815

Motor vehicle rentals

Definitions, Minn. Statutes 2017 297A.61

Tax and fees, Minn. Statutes 2017 297A.64

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Motor vehicles

Confiscation and forfeiture, Minn. Statutes 2017 297A.91

Disabled veterans, exemptions, Minn. Statutes 2017 297A.67

Exemptions, Minn. Statutes 2017 297B.13

Service loaners, exemption, Minn. Statutes 2017 297A.67

Tax collection and refund agreements, certain recreational vehicles, Minn. Statutes 2017 297A.825

Multiple points of use, Minn. Statutes 2017 297A.668

Natural gas, Minn. Statutes 2017 297A.68

Nonprofit arts organizations, admissions, Minn. Statutes 2017 297A.96

Nonprofit organizations, Minn. Statutes 2017 297A.70

Nursing homes, Minn. Statutes 2017 297A.70

Occasional sales, Minn. Statutes 2017 297A.67

Offsets, uncollectible debt, Minn. Statutes 2017 297A.81

Overpayment, refunds, interest, Minn. Statutes 2017 289A.50

Packing materials, Minn. Statutes 2017 297A.68

Park trailers, Minn. Statutes 2017 297A.63

Parking, Minn. Statutes 2017 297A.61

Payment

Accelerated monthly payments, Minn. Statutes 2017 289A.20

Agricultural resource projects, records, Minn. Statutes 2017 41A.03

Aircraft, Minn. Statutes 2017 297A.82, 2017 360.654

Annual payments, Minn. Statutes 2017 289A.18

Direct payments to Revenue Department, Minn. Statutes 2017 297A.668, 2017 297A.89

Due dates, Minn. Statutes 2017 289A.20

Electronic payments

Exception to, Minn. Statutes 2017 289A.11, 2017 289A.20

Generally, Minn. Statutes 2017 289A.20

Monetary penalties, Minn. Statutes 2017 289A.60

Estimated payments, Minn. Statutes 2017 289A.20

Gambling taxes, payment in lieu of, Minn. Statutes 2017 297E.02

Jeopardy assessments, Minn. Statutes 2017 270C.36

June accelerated payment, Minn. Statutes 2017 289A.20

Nonresident contractors, cash surety or bond, Minn. Statutes 2017 290.9705

Proof of payment, watercraft purchaser, Minn. Statutes 2017 86B.401

Quarterly payments, Minn. Statutes 2017 289A.18

Unpaid taxes, Minn. Statutes 2017 270C.57, 2017 297A.665

Use taxes, direct payment requirements, Minn. Statutes 2017 297A.89

Violations and penalties, see same under this topic

Penalties (monetary)

Generally, Minn. Statutes 2017 289A.60

Liability, Minn. Statutes 2017 289A.31

Local sales and use taxes, Minn. Statutes 2017 297A.99

Revenues, see same under this topic

Unpaid penalties, successor liability of businesses, Minn. Statutes 2017 270C.57

Permits

Applications, Minn. Statutes 2017 297A.83

Assignability, Minn. Statutes 2017 297A.84

Cancellation, Minn. Statutes 2017 270B.08, 2017 270C.722, 2017 297A.83, 2017 297A.85

Contested cases, Minn. Statutes 2017 270C.722

Denial, effect, Minn. Statutes 2017 297A.83

Direct pay permits, information about, disclosure, Minn. Statutes 2017 270B.081

Duration, Minn. Statutes 2017 297A.84

Electronic notification, Minn. Statutes 2017 270C.085

Engaging in business after revocation, Minn. Statutes 2017 289A.60, 2017 289A.63

Issuance, disclosure, Minn. Statutes 2017 270B.08

New permits, issuance after cancellation or revocation, Minn. Statutes 2017 270C.722

Out-of-state retailers, Minn. Statutes 2017 297A.83

Reinstatement, Minn. Statutes 2017 270C.722

Requirements, Minn. Statutes 2017 297A.87

Sales without permit, Minn. Statutes 2017 289A.63

Security, Minn. Statutes 2017 270C.722, 2017 297A.84

Suspension or revocation

Cigarette distributors or subjobbers, Minn. Statutes 2017 297F.04, 2017 297F.185

Data classification, Minn. Statutes 2017 270B.08

Disclosure, Minn. Statutes 2017 270B.08

Engaging in business after, Minn. Statutes 2017 289A.60, 2017 289A.63

Gambling licenses, Minn. Statutes 2017 349.155

Generally, Minn. Statutes 2017 270C.722

Tobacco products distributors or subjobbers, Minn. Statutes 2017 297F.04, 2017 297F.185

Validity, Minn. Statutes 2017 297A.84

Voluntary applications, Minn. Statutes 2017 297A.83

Pest control services, Minn. Statutes 2017 297A.61

Pet grooming services, Minn. Statutes 2017 297A.61

Petroleum products, Minn. Statutes 2017 297A.68

Pipelines, distribution and transmission through, Minn. Statutes 2017 297A.68

Plants (vegetation), Minn. Statutes 2017 297A.61

Precious metal bullion, Minn. Statutes 2017 297A.67

Prepaid wireless calling services, Minn. Statutes 2017 297A.669, 2017 403.161

Presumptions

Exemption certificates, see same under this topic

Gross receipts, subject to tax, Minn. Statutes 2017 297A.665

Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2017 297A.99

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2017 297A.66

Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2017 297A.665

Prizes, Minn. Statutes 2017 297A.68

Property in transit, Minn. Statutes 2017 297A.68

Property purchased for lease to state, Minn. Statutes 2017 16A.85

Publications, Minn. Statutes 2017 297A.68

Qualified data centers, Minn. Statutes 2017 297A.68

Rates

Combined rates, Minn. Statutes 2017 297A.62

Coordination, state and local rates, Minn. Statutes 2017 297A.95

Generally, Minn. Statutes 2017 297A.62

Local sales and use taxes, Minn. Statutes 2017 297A.95, 2017 297A.99

Taxes in other states or countries, Minn. Statutes 2017 297A.80

Transitional period for services, Minn. Statutes 2017 297A.62, 2017 297A.63

Real property, Minn. Statutes 2017 297A.61

Rebates, Minn. Statutes 2017 16A.46, 2017 256.028, 2017 270C.347

Receipts (documents), use taxes, Minn. Statutes 2017 297A.77, 2017 297A.78

Refund claims

Applications, Minn. Statutes 2017 297A.75

Capital equipment refund claims, Minn. Statutes 2017 289A.40

Filing, statutes of limitations, Minn. Statutes 2017 289A.40

Purchaser filed refund claims, Minn. Statutes 2017 289A.38, 2017 289A.40

Refunds

Agriculture processing facilities, Minn. Statutes 2017 297A.71, 2017 297A.75

All-terrain vehicles, tax refund agreements, Minn. Statutes 2017 297A.825

Border city development zones, Minn. Statutes 2017 289A.56, 2017 469.1734

Capital equipment, Minn. Statutes 2017 289A.40, 2017 289A.56

Claims, Minn. Statutes 2017 289A.40, 2017 297A.75

Common carriers, Minn. Statutes 2017 289A.56

Data centers, Minn. Statutes 2017 297A.75

Denial, administrative review, Minn. Statutes 2017 289A.50

Erroneous collections, Minn. Statutes 2017 289A.50

Form prepared by Revenue Department, Minn. Statutes 2017 289A.50

Generally, Minn. Statutes 2017 297A.75

Indian tribes, tax refund agreements, Minn. Statutes 2017 270C.19

Interest, Minn. Statutes 2017 289A.50, 2017 289A.56, 2017 297A.75

Job opportunity building zones, Minn. Statutes 2017 297A.75

Limitations, Minn. Statutes 2017 289A.40

Local sales and use taxes, Minn. Statutes 2017 297A.99

Offsets, MinnesotaCare premiums, Minn. Statutes 2017 256L.15

Properties destroyed by fire, Minn. Statutes 2017 297A.75

Remittance of amounts collected as taxes, Minn. Statutes 2017 289A.31

Snowmobiles, tax refund agreements, Minn. Statutes 2017 297A.825

To purchasers, Minn. Statutes 2017 289A.38, 2017 289A.40, 2017 289A.50, 2017 289A.56

To vendors, Minn. Statutes 2017 289A.50

Watercraft, tax refund agreements, Minn. Statutes 2017 297A.825

Religious orders, Minn. Statutes 2017 297A.70

Reports about

Explore Minnesota Tourism quarterly reports, Minn. Statutes 2017 270C.131

Gross receipts reporting, cash or accrual basis, Minn. Statutes 2017 297A.79

Revenues, government revenues, Minn. Statutes 2017 297A.991

Tax incidence biennial reports, Minn. Statutes 2017 270C.13

Resold admission tickets, Minn. Statutes 2017 297A.68

Retail sales, Minn. Statutes 2017 297A.61

Returns

Amended returns, Minn. Statutes 2017 469.319

Consolidated returns, Minn. Statutes 2017 289A.11, 2017 289A.60

Disclosure, tax administration purposes, Minn. Statutes 2017 270B.12

Dollar amounts, rounding off, Minn. Statutes 2017 289A.11

Failure to file, Minn. Statutes 2017 289A.60, 2017 289A.63, 2017 297A.85

Failure to report local sales taxes, monetary penalties, Minn. Statutes 2017 289A.60

False or fraudulent returns, Minn. Statutes 2017 289A.63

Filing, Minn. Statutes 2017 289A.11, 2017 289A.18, 2017 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2017 289A.60

Inspection, tax administration purposes, Minn. Statutes 2017 270B.12

Remittance of amounts collected as taxes, Minn. Statutes 2017 289A.31

Rulemaking, Minn. Statutes 2017 289A.11

Revenue targets, Minn. Statutes 2017 16A.102

Revenues

Depositing, Minn. Statutes 2017 41A.06, 2017 297A.94

Government revenues, Minn. Statutes 2017 297A.991

Indian tribes, revenue-sharing agreements, Minn. Statutes 2017 270C.19

Local sales and use taxes, collection and distribution, Minn. Statutes 2017 297A.99

Reports about, Minn. Statutes 2017 297A.991

Sales tax account numbers

Exemption certificates, Minn. Statutes 2017 297A.72

State contracts with foreign vendors, Minn. Statutes 2017 16C.03

Schedules and tables, state and local rates, coordination, Minn. Statutes 2017 297A.95

Security services, Minn. Statutes 2017 297A.61

Senior citizens organizations, fundraising, Minn. Statutes 2017 297A.70

Service cooperatives (SCs), Minn. Statutes 2017 123A.21

Services, machinery and equipment used to provide, Minn. Statutes 2017 297A.68

Sewing materials, Minn. Statutes 2017 297A.67

Ships or vessels, Minn. Statutes 2017 297A.68

Ski areas, machinery and equipment for, Minn. Statutes 2017 297A.68

Snowmobiles, purchase and registration, Minn. Statutes 2017 84.82

Soft drinks

Exemptions, Minn. Statutes 2017 297A.67, 2017 297A.70

Generally, Minn. Statutes 2017 297A.61

Solar energy products, Minn. Statutes 2017 297A.67

Solid waste management taxes, Minn. Statutes 2017 297H.10

Sourcing of sale

Generally, Minn. Statutes 2017 297A.668

Telecommunication sourcing, Minn. Statutes 2017 297A.669

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2017 297A.995

Special tooling, Minn. Statutes 2017 297A.68

Sports club memberships, Minn. Statutes 2017 297A.61

Stadium builder's licenses, Minn. Statutes 2017 297A.67

State budget, recommended revenue as a share of personal income, Minn. Statutes 2017 16A.102

State High School League tickets and admissions, Minn. Statutes 2017 297A.70

State Lottery revenues, Minn. Statutes 2017 297A.65, 2017 297A.94

State property

Property purchased for lease to state, exemption, Minn. Statutes 2017 16A.85

Transfers between agencies, exemptions, Minn. Statutes 2017 15.039

Statutes of limitations

Additional taxes, assessments, Minn. Statutes 2017 289A.38

Taxes imposed by other states, lawsuits, Minn. Statutes 2017 541.01

Violations, generally, Minn. Statutes 2017 289A.63

Steel reprocessors, pollution control equipment, Minn. Statutes 2017 297A.68

Streamlined sales tax agreement

Generally, Minn. Statutes 2017 297A.995

Uncollectible debt, allocation among member states, Minn. Statutes 2017 297A.81

Withdrawal from agreement, effect, Minn. Statutes 2017 297A.66

Student organizations, fundraising, Minn. Statutes 2017 297A.70

Suite licenses, places of amusement or athletic events, Minn. Statutes 2017 297A.67

Super Bowl admissions, Minn. Statutes 2017 297A.68

Taconite production equipment, Minn. Statutes 2017 297A.68

Tax liability

Claims for refunds, Minn. Statutes 2017 270C.56

Failure to report, permits, cancellation, Minn. Statutes 2017 297A.85

Interest, Minn. Statutes 2017 289A.31

Lawsuits, right of contribution, Minn. Statutes 2017 270C.56

Personal liability, Minn. Statutes 2017 270C.56

Purchasers, Minn. Statutes 2017 289A.31, 2017 297A.995

Retailers or sellers, Minn. Statutes 2017 289A.31, 2017 297A.665

Use taxes, Minn. Statutes 2017 289A.31, 2017 297A.78

Who is liable, Minn. Statutes 2017 289A.31

Tax liens, successor businesses, duties, Minn. Statutes 2017 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2017 270C.725

Local sales and use taxes, Minn. Statutes 2017 297A.99

Tax tables, state and local rates, coordination, Minn. Statutes 2017 297A.95

Taxable sales, generally, Minn. Statutes 2017 297A.61

Taxable services, generally, Minn. Statutes 2017 297A.61

Taxpayers

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2017 289A.60

Notice received, Minn. Statutes 2017 270C.725

Receipts, extinguishment of liability, Minn. Statutes 2017 297A.78

Reports given, gross receipts from sales, Minn. Statutes 2017 297A.79

Sales to, delinquent taxes, Minn. Statutes 2017 270C.725

Security, Minn. Statutes 2017 297A.84, 2017 297A.92

Service of process on, Minn. Statutes 2017 297A.92

Sureties, Minn. Statutes 2017 297A.92

Uncollectible debt, offsets, Minn. Statutes 2017 297A.81

Telecommunications services

Definitions, Minn. Statutes 2017 297A.61

Sourcing of sale, Minn. Statutes 2017 297A.669

Telecommunications, machinery and equipment, Minn. Statutes 2017 297A.68

Television commercials, Minn. Statutes 2017 297A.68

Television, pay television machinery and equipment, Minn. Statutes 2017 297A.68

Ticket resellers, Minn. Statutes 2017 297A.68

Towns

New taxes or increases, Minn. Statutes 2017 477A.016

Sales to, Minn. Statutes 2017 297A.70

Transient merchants, Minn. Statutes 2017 329.11

Trees and shrubs

Removal, Minn. Statutes 2017 297A.68 to 2017 297A.70

Taxability, Minn. Statutes 2017 297A.61

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2017 297A.995

University of Minnesota football stadium, Minn. Statutes 2017 297A.71

Use taxes

Cigarettes, consumer use taxes, Minn. Statutes 2017 297F.25

Collection, Minn. Statutes 2017 297A.77, 2017 297A.825, 2017 297A.89

Direct pay taxes deemed use taxes, Minn. Statutes 2017 297A.90

Exemption certificates, Minn. Statutes 2017 297A.665

Imposition of tax, Minn. Statutes 2017 297A.63

Liability, Minn. Statutes 2017 297A.78

Liquor use or storage, Minn. Statutes 2017 295.75

Local sales and use taxes, Minn. Statutes 2017 297A.99

Municipal solid waste management services, Minn. Statutes 2017 297H.115

Refunds, Minn. Statutes 2017 297A.825

Rounding up or down, Minn. Statutes 2017 297A.76

Utilities, Minn. Statutes 2017 297A.61

Vending machines, food sold in, Minn. Statutes 2017 297A.61

Vertical services, Minn. Statutes 2017 297A.61

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Collection violations, Minn. Statutes 2017 289A.63

Criminal penalties, Minn. Statutes 2017 289A.63

Monetary penalties, Minn. Statutes 2017 289A.60

Payment violations

Criminal penalties, Minn. Statutes 2017 289A.63

Electronic payments, monetary penalties, Minn. Statutes 2017 289A.60

Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2017 168.27

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2017 297A.91

Permits, see same under this topic

Voice mail services, Minn. Statutes 2017 297A.61

Waste management containers and compactors, Minn. Statutes 2017 297A.68

Waste processing equipment, Minn. Statutes 2017 297A.68

Water utility services, Minn. Statutes 2017 297A.67

Wind energy conversion systems, Minn. Statutes 2017 297A.68