Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297A — General Sales And Use Taxes

Section 297A.61 — Definitions. - Subdivision 1. Applicability. The following words, terms, and phrases when...

Section 297A.62 — Sales Tax Imposed; Rates. - Subdivision 1. Generally. Except as otherwise provided in subdivision 3...

Section 297A.63 — Use Taxes Imposed; Rates. - Subdivision 1. Use of tangible personal property or taxable services....

Section 297A.64 — Rental Motor Vehicle Tax Imposed; Rate. - Subdivision 1. Tax imposed. A tax is imposed on the...

Section 297A.65 — Lottery Tickets; In Lieu Tax. - Sales of State Lottery tickets are exempt from the tax...

Section 297A.66 — Jurisdiction To Require Collection And Remittance Of Tax. - Subdivision 1. Definitions. (a) To the extent allowed by the...

Section 297A.665 — Presumption Of Tax; Burden Of Proof. - (a) For the purpose of the proper administration of this...

Section 297A.668 — Sourcing Of Sale; Situs In This State. - Subdivision 1. Applicability. The provisions of this section apply regardless...

Section 297A.669 — Telecommunication And Related Services Sourcing. - Subdivision 1. Call-by-call basis sourcing. Except for the defined telecommunication...

Section 297A.67 — General Exemptions. - Subdivision 1. Scope. The gross receipts from the sale and...

Section 297A.68 — Business Exemptions. - Subdivision 1. Scope. The gross receipts from the sale of,...

Section 297A.69 — Agricultural Exemptions. - Subdivision 1. Scope. The gross receipts from the sale of,...

Section 297A.70 — Exemptions For Governments And Nonprofit Groups. - Subdivision 1. Scope. (a) To the extent provided in this...

Section 297A.71 — Construction Exemptions. - Subdivision 1. Scope. The gross receipts from the sale of,...

Section 297A.72 — Exemption Certificates. - Subdivision 1. [Repealed, 2003 c 127 art 6 s 18]...

Section 297A.73 — Improper Use Of Item Obtained With Exemption Certificate. - If a purchaser who gives an exemption certificate makes any...

Section 297A.74 — Commingling Exemption Certificate Items. - If a purchaser gives an exemption certificate for the purchase...

Section 297A.75 — Refund; Appropriation. - Subdivision 1. Tax collected. The tax on the gross receipts...

Section 297A.76 — Computation Of Sales And Use Taxes. - Subdivision 1. Rounding up or down. In computing the sales...

Section 297A.77 — Collection Of Sales And Use Taxes. - Subdivision 1. Collection of tax at time of sale. The...

Section 297A.78 — Liability For Use Tax; Receipt As Evidence. - Liability for the payment of the use tax is not...

Section 297A.79 — Reporting Of Gross Receipts. - At the option of the taxpayer, gross receipts from sales...

Section 297A.80 — Taxes In Other States; Offset Against Use Tax. - If an article of tangible personal property or an item...

Section 297A.81 — Uncollectible Debts; Offset Against Other Taxes. - Subdivision 1. General. The taxpayer may offset against the taxes...

Section 297A.815 — Motor Vehicle Leases. - Subdivision 1. Motor vehicle lease price; payment. (a) In the...

Section 297A.8155 — Liquor Reporting Requirements; Penalty. - A person who sells liquor, as defined in section 295.75,...

Section 297A.82 — Aircraft; Flight Equipment; Payment Of Taxes; Exemptions. - Subdivision 1. Requirements for registration. An aircraft must not be...

Section 297A.825 — Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds. - Subdivision 1. Agreement with commissioners of natural resources and public...

Section 297A.83 — Application For Permit. - Subdivision 1. Persons applying. (a) A retailer required to collect...

Section 297A.84 — Permits Issued And Not Issued; Cancellation. - Subdivision 1. Definitions. (a) The following definitions apply for the...

Section 297A.85 — Cancellation Of Permits. - The commissioner may cancel a permit if one of the...

Section 297A.87 — Flea Markets, Shows, And Other Selling Events. - Subdivision 1. Events affected. (a) This section applies to a...

Section 297A.89 — Direct Payment By Purchasers Permitted. - Subdivision 1. Commissioner may permit. The commissioner may permit purchasers...

Section 297A.90 — Interstate Motor Carriers As Retailers. - Subdivision 1. Registration; records. (a) A person who is engaged...

Section 297A.91 — Seizure; Court Review. - Subdivision 1. Seizure of property used in illegal transport. (a)...

Section 297A.92 — Security. - Subdivision 1. Amount of security. To ensure compliance with the...

Section 297A.94 — Deposit Of Revenues. - (a) Except as provided in this section, the commissioner shall...

Section 297A.95 — Coordination Of State And Local Sales Tax Rates. - In preparing and distributing a sales tax schedule for use...

Section 297A.96 — Local Admissions And Amusement Taxes; Exemption For Nonprofit Organizations. - Amounts charged for admission to an event described in section...

Section 297A.98 — Local Governments Exempt From Local Sales Taxes. - Notwithstanding any other law, ordinance, or charter provision, a political...

Section 297A.99 — Local Sales Taxes. - Subdivision 1. Authorization; scope. (a) A political subdivision of this...

Section 297A.9905 — Use Of Local Tax Revenues By Cities Of The First Class. - (a) Notwithstanding section 297A.99, or other general or special law...

Section 297A.991 — Reporting Of Sales Tax On Minnesota Governments. - Subdivision 1. Commissioner of revenue to report. For each fiscal...

Section 297A.992 — Metropolitan Transportation Area Sales Tax. - Subdivision 1. Definitions. For purposes of this section, the following...

Section 297A.993 — County Transportation Sales And Use Tax. - Subdivision 1. Authorization; rates. Notwithstanding section 297A.99, subdivisions 1, 2,...

Section 297A.994 — City Of Minneapolis Sales Tax; Allocation Of Revenues. - Subdivision 1. Scope. Notwithstanding the provisions of section 297A.99, subdivision...

Section 297A.995 — Uniform Sales And Use Tax Administration Act. - Subdivision 1. Title. This section may be cited as the...