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Office of the Revisor of Statutes

Minnesota Session Laws 2004 to 2025 Index (topics)

SALES AND USE TAXES

Accelerated payment of June liability, Minn. Law 2006 c 259 art 13 s 2, 3

Accelerated payments, Minn. Law 2014 c 308 art 3 s 5

Accelerated payments, penalties, repeal, Minn. Law 2013 c 143 art 16 s 11

Admission tickets, resold tickets, Minn. Law 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7

Admissions, Minn. Law 2017 1Sp c 1 art 3 s 5, 26

Advertising and promotional direct mail, Minn. Law 2011 c 112 art 4 s 4

Advertising and promotional direct mail, revisor's corrections, Minn. Law 2012 c 187 art 1 s 48

Advertising materials, Minn. Law 2008 c 154 art 12 s 29

Aged persons, food served to, Minn. Law 2006 c 259 art 6 s 13

Agricultural production, fuels used in, Minn. Law 2008 c 154 art 12 s 32

aircraft, Minn. Law 2005 c 151 art 7 s 9, 10

Certain parts and labor, exemption, Minn. Law 2013 c 143 art 5 s 4, 2013 c 143 art 13 s 22

State airports fund, Minn. Law 2013 c 143 art 5 s 5

Aircraft, statements of tax paid, repeal, Minn. Law 2014 c 308 art 11 s 8

albert Lea, Minn. Law 2005 1Sp c 3 art 5 s 38, 2005 1Sp c 7 s 41, 2006 c 259 art 3 s 6, 2014 c 308 art 3 s 23, 36

Albert Lea (city), Minn. Law 2017 1Sp c 1 art 5 s 13

Alcoholic beverage distributors, Minn. Law 2008 c 154 art 12 s 4, 36

Alcoholic beverages, Minn. Law 2009 c 88 art 8 s 1, 2

All-terrain vehicles, registration, Minn. Law 2017 1Sp c 1 art 21 s 2

Amateur sports events, food served to, Minn. Law 2006 c 259 art 6 s 24

Ancillary services, Minn. Law 2008 c 154 art 12 s 25

Animal shelters, Minn. Law 2014 c 308 art 3 s 38

Anoka County, Vikings stadium revenue, Minn. Law 2006 c 257 s 21

Assessments, additional taxes, Minn. Law 2017 1Sp c 1 art 14 s 2

Austin, Minn. Law 2006 c 259 art 3 s 9

Automated sales suppression devices, Minn. Law 2017 1Sp c 1 art 12 s 1 to 2017 1Sp c 1 art 12 s 3

Bad debt losses, Minn. Law 2008 c 154 art 12 s 1

Baseball stadium, local sales taxes, Minn. Law 2011 1Sp c 7 art 4 s 3

Baxter, Minn. Law 2006 c 259 art 3 s 10, 2014 c 308 art 3 s 24 to 2014 c 308 art 3 s 26

bemidji, Minn. Law 2005 1Sp c 3 art 5 s 39

Biopharmaceutical manufacturing facilities, construction, Minn. Law 2013 c 143 art 8 s 37, 40 to 42, 2014 c 308 art 3 s 33

biotechnology and health sciences industry zones, Minn. Law 2005 1Sp c 3 art 7 s 7, 9

Biotechnology and health scions industry zones, Minn. Law 2006 c 259 art 6 s 17

Biwabik (city), Giants Ridge Recreation Area, taxing authority, Minn. Law 2010 c 389 art 5 s 7, 2017 c 94 art 7 s 57

Bloomington, Minn. Law 2008 c 366 art 5 s 28

Boarding care homes, sales to, Minn. Law 2013 c 143 art 8 s 36

boats, Minn. Law 2005 c 151 art 7 s 9

Boats and boating, proof of payment, watercraft purchaser's certificate, Minn. Law 2017 1Sp c 1 art 21 s 3

Border city development zones, revisor's corrections, Minn. Law 2016 c 158 art 1 s 188, 190

Border city zones, Minn. Law 2008 c 154 art 12 s 2, 39

Brainerd, Minn. Law 2006 c 259 art 3 s 11, 2014 c 308 art 3 s 27 to 2014 c 308 art 3 s 29

Breast pumps, Minn. Law 2008 c 154 art 12 s 28

Building materials, revisor's corrections, Minn. Law 2012 c 187 art 1 s 50

Bundled transactions, Minn. Law 2008 c 154 art 12 s 6, 10, 19, 2013 c 143 art 8 s 6, 2023 c 64 art 5 s 2

Business exemptions, Minn. Law 2023 c 64 art 5 s 6

Cable television services, Minn. Law 2008 c 154 art 12 s 5, 31

Cannabis products

Indian reservation sales, exemptions, Minn. Law 2023 c 63 art 2 s 9, 14

Sale defined, Minn. Law 2023 c 63 art 2 s 11

Cannabis products, Indian reservation sales, exemptions, Minn. Law 2024 c 121 art 2 s 34, 35

Capital equipment, Minn. Law 2013 c 143 art 8 s 26, 2014 c 150 art 2 s 2, 4, 2017 1Sp c 1 art 3 s 20

Central Corridor light rail, construction materials, exemption, Minn. Law 2008 c 366 art 7 s 5, 6

Changes in law, notices to permit holders, Minn. Law 2009 c 88 art 4 s 1

chatfield wastewater treatment facility, Minn. Law 2005 1Sp c 3 art 5 s 17

child care facility meals, Minn. Law 2005 1Sp c 3 art 5 s 5

cigarettes, Minn. Law 2005 1Sp c 3 art 5 s 7

Cigarettes and tobacco products, consumer use tax, Minn. Law 2008 c 154 art 14 s 8, 9

Clay County, Minn. Law 2017 1Sp c 1 art 5 s 26

Clearwater, Minn. Law 2008 c 366 art 7 s 19

Clearwater (city), local sales taxes, Minn. Law 2011 1Sp c 7 art 4 s 8

Clearwater, revenue use, Minn. Law 2013 c 143 art 8 s 49

Cloquet (city), local sales taxes, Minn. Law 2011 1Sp c 7 art 4 s 10

Clothing, rules repeal, Minn. Law 2006 c 259 art 6 s 32

Coin-operated entertainment and amusement devices, Minn. Law 2014 c 308 art 3 s 8

Collection

Marketplace providers, Minn. Law 2019 1Sp c 6 art 3 s 5, 6, 19

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Law 2019 1Sp c 6 art 3 s 4, 5

Records, Minn. Law 2019 1Sp c 6 art 14 s 5

Collection, exemption certificates, Minn. Law 2011 c 112 art 8 s 3

Collection, marketplace providers, Minn. Law 2021 1Sp c 14 art 14 s 3

Collection, retail delivery fee, Minn. Law 2023 c 68 art 3 s 20

Collection, revisor's correction, Minn. Law 2024 c 85 s 95

collection, state contractors, Minn. Law 2005 1Sp c 3 art 5 s 1

Collection, tax collection agreements, certain recreational vehicles, Minn. Law 2017 1Sp c 1 art 21 s 7

Commercial and industrial equipment, repair and maintenance, Minn. Law 2014 c 150 art 2 s 1

Commercial and industrial machinery and equipment repair, Minn. Law 2013 c 143 art 8 s 2

Commuter rail vehicles and repair parts, exemption, Minn. Law 2008 c 366 art 7 s 6

Computers, Minn. Law 2006 c 259 art 6 s 3 to 2006 c 259 art 6 s 6, 14

Computers and information systems, data centers, Minn. Law 2011 1Sp c 7 art 3 s 7, 13 to 15

Concrete block delivery, Minn. Law 2011 c 112 art 8 s 1

Conference bridging, Minn. Law 2008 c 154 art 12 s 11, 12

Constitutionally prohibited taxes, duplicate provision repealed, Minn. Law 2009 c 88 art 8 s 5

Construction materials, exemptions, Minn. Law 2017 1Sp c 1 art 3 s 30 to 2017 1Sp c 1 art 3 s 32, 2021 1Sp c 14 art 4 s 2, 6 to 15

Construction materials, low-income housing, Minn. Law 2011 c 112 art 8 s 2

Construction materials, meat processing facility, exemption, Minn. Law 2009 c 88 art 4 s 6 to 2009 c 88 art 4 s 8

Construction materials, various entities, exemptions, Minn. Law 2013 c 143 art 13 s 22

Cook County, Minn. Law 2008 c 366 art 7 s 18

Cook County, revenue, use, Minn. Law 2009 c 88 art 4 s 22

Counties, transportation sales taxes, Minn. Law 2013 c 117 art 3 s 25, 26

Critical access dental providers, sales to, Minn. Law 2013 c 143 art 8 s 32

Custom computer software, exemption, repeal, Minn. Law 2006 c 259 art 6 s 32

Data centers, Minn. Law 2011 1Sp c 7 art 3 s 7, 13 to 15

Data centers, refurbished, Minn. Law 2013 c 143 art 8 s 27, 2014 c 308 art 3 s 9, 32

Definitions, Minn. Law 2019 1Sp c 6 art 3 s 4

Generally, Minn. Law 2017 1Sp c 1 art 3 s 9, 11, 43, 44

Sales suppression provisions, Minn. Law 2017 1Sp c 1 art 12 s 1

Definitions, generally, Minn. Law 2023 c 63 art 2 s 11, 2023 c 64 art 19 s 4

Delivery charges, Minn. Law 2008 c 154 art 12 s 7

Detailed communications billing services, Minn. Law 2008 c 154 art 12 s 13

Detroit Lakes (city), Minn. Law 2010 c 389 art 5 s 5

dietary supplements, Minn. Law 2005 c 151 art 7 s 6, 11

Digital audio and audiovisual works, presentations, Minn. Law 2014 c 308 art 3 s 6, 7

Digital audio works, Minn. Law 2013 c 143 art 8 s 9

Digital audiovisual works, Minn. Law 2013 c 143 art 8 s 10

Digital books, Minn. Law 2013 c 143 art 8 s 11, 24

Digital code, Minn. Law 2013 c 143 art 8 s 12

Digital goods, Minn. Law 2006 c 259 art 6 s 3 to 2006 c 259 art 6 s 6, 9

Digital goods, sourcing, repeal, Minn. Law 2008 c 154 art 12 s 41

Digital products, Minn. Law 2013 c 143 art 8 s 2, 4, 6, 7, 9 to 15

Direct mail, Minn. Law 2011 c 112 art 4 s 4, 5

Direct satellite service, repeal, Minn. Law 2013 c 143 art 8 s 53

Direct satellite services, Minn. Law 2008 c 154 art 12 s 5, 31

Directory assistance, Minn. Law 2008 c 154 art 12 s 11, 14

disabled persons

access, building materials for, Minn. Law 2005 c 151 art 7 s 18, 19

Drop shipment sales, Minn. Law 2013 c 143 art 8 s 20

Drugs and medical devices, nonhuman use, Minn. Law 2008 c 366 art 13 s 5

Drugs and medicine, Minn. Law 2013 c 143 art 8 s 22, 2014 c 308 art 3 s 30

Due date, Minn. Law 2014 c 308 art 3 s 4

Duluth

Food and beverage taxes, Minn. Law 2014 c 308 art 3 s 21

Lodging taxes, Minn. Law 2014 c 308 art 3 s 22

Duluth (city)

Food and beverage taxes, Minn. Law 2017 1Sp c 1 art 5 s 1

Lodging taxes, Minn. Law 2017 1Sp c 1 art 5 s 2

Durable medical equipment, Minn. Law 2013 c 143 art 8 s 22, 23, 2014 c 308 art 3 s 30, 31

East Grand Forks (city), Minn. Law 2017 1Sp c 1 art 5 s 18

Electronic and precision equipment, repair and maintenance, Minn. Law 2014 c 150 art 2 s 1

Electronic notifications of changes in law, Minn. Law 2014 c 308 art 9 s 18

electronic payments, Minn. Law 2005 1Sp c 3 art 9

Electronically delivered goods, Minn. Law 2013 c 143 art 8 s 21

elevators for access by disabled persons, Minn. Law 2005 c 151 art 7 s 18

Emergency response vehicles, exemption, Minn. Law 2008 c 366 art 7 s 1

Emergency vehicles, leases, exemption

Generally, Minn. Law 2011 1Sp c 7 art 3 s 12

Purpose statement, Minn. Law 2011 1Sp c 7 art 10 s 7

energy efficient products, exemption, Minn. Law 2005 1Sp c 3 art 5 s 31

Enterprise zones, Minn. Law 2008 c 154 art 12 s 2, 39

Errors in collection resulting from department errors

Interest, relief, Minn. Law 2008 c 366 art 16 s 1

Penalties, relief, Minn. Law 2008 c 366 art 13 s 2

Relief from liability, Minn. Law 2008 c 366 art 13 s 1, 4, 6 to 8

Established religious orders, lodging and table food sales, Minn. Law 2013 c 143 art 8 s 33

Evasion, Minn. Law 2017 1Sp c 1 art 12 s 3

Exemption certificates, Minn. Law 2008 c 154 art 12 s 20, 35

Multiple points of use, Minn. Law 2013 c 143 art 8 s 21

Presumptions about, Minn. Law 2013 c 143 art 16 s 3

exemptions

Admission tickets, resold tickets, Minn. Law 2011 1Sp c 7 art 3 s 8, 2011 1Sp c 7 art 10 s 7

Aerospace defense manufacturing facility, construction materials, Minn. Law 2010 c 389 art 4 s 8, 9

Aged persons, food served at, Minn. Law 2006 c 259 art 6 s 13

Aircraft, Minn. Law 2017 1Sp c 1 art 14 s 9

Aircraft, certain parts and labor, Minn. Law 2013 c 143 art 13 s 22

Amateur sports events, food served at, Minn. Law 2006 c 259 art 6 s 24

Amenities included with admission to professional sporting events, Minn. Law 2023 c 64 art 5 s 7

baby products, Minn. Law 2005 c 151 art 7 s 13

Ballpark construction materials, Minn. Law 2006 c 257 s 3

Biopharmaceutical manufacturing facilities, Minn. Law 2019 1Sp c 6 art 14 s 4

Biopharmaceutical manufacturing facilities, revisor's correction, Minn. Law 2024 c 85 s 115

Biotechnology and health sciences industry zones, Minn. Law 2006 c 259 art 6 s 17

Blood centers, Minn. Law 2023 c 64 art 5 s 8

Building materials and supplies, Minn. Law 2017 1Sp c 1 art 3 s 30 to 2017 1Sp c 1 art 3 s 32, 40, 2019 1Sp c 6 art 3 s 11 to 2019 1Sp c 6 art 3 s 14

Qualifications, Minn. Law 2023 c 64 art 5 s 10, 12 to 32, 2023 c 72 art 3 s 33

Soccer stadium, deleted, Minn. Law 2023 c 25 s 162

Building materials and supplies, revisor's correction, Minn. Law 2024 c 85 s 93

Business exemptions, Minn. Law 2017 1Sp c 1 art 3 s 3, 2019 1Sp c 6 art 1 s 67

Business expansions, Minn. Law 2019 1Sp c 6 art 14 s 3

Cannabis products, Indian reservation sales, Minn. Law 2023 c 63 art 2 s 9, 14, 2024 c 121 art 2 s 34, 35

capital equipment, Minn. Law 2005 c 151 art 7 s 15

Capital equipment, effective date correction, Minn. Law 2015 c 21 art 1 s 107

Central Corridor light rail, construction materials, Minn. Law 2008 c 366 art 7 s 5, 6

Claims of exemption, proof of claim, Minn. Law 2010 c 389 art 4 s 3

Clothing, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Commuter rail vehicles and repair parts, Minn. Law 2008 c 366 art 7 s 6

Construction materials, Minn. Law 2010 c 389 art 4 s 4, 5, 7, 8

Construction materials and supplies, Vikings stadium, Minn. Law 2012 c 299 art 1 s 6, 2012 c 299 art 5 s 2 to 2012 c 299 art 5 s 5

Construction materials, various entities, Minn. Law 2013 c 143 art 13 s 22

County agricultural societies, Minn. Law 2019 1Sp c 6 art 3 s 10

County fairs

Concessions, Minn. Law 2023 c 64 art 5 s 9

Savings use for maintenance of fairgrounds, Minn. Law 2023 c 64 art 5 s 1

Custom computer software, exemption, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Destination medical center materials, Minn. Law 2013 c 143 art 10 s 2

drugs and medicine, Minn. Law 2005 c 151 art 7 s 12

Drugs and medicine, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Emergency response vehicles, Minn. Law 2008 c 366 art 7 s 1

Emergency vehicles, leases

Generally, Minn. Law 2011 1Sp c 7 art 3 s 12

Purpose statement, Minn. Law 2011 1Sp c 7 art 10 s 7

Exemption certificates, Minn. Law 2006 c 259 art 6 s 25

Firearm storage units, Minn. Law 2023 c 64 art 5 s 5

Fund-raising sales, products for, Minn. Law 2006 c 259 art 6 s 22, 23

Generally, Minn. Law 2023 c 63 art 2 s 12 to 2023 c 63 art 2 s 14

Government exemptions, Minn. Law 2023 c 63 art 2 s 15, 2024 c 121 art 2 s 36

Greater Minnesota business expansion, Minn. Law 2013 c 143 art 13 s 22

High School League events, tickets, Minn. Law 2006 c 257 s 2

Hydroelectic plant, delayed effect, Minn. Law 2006 c 259 art 3 s 2, 5

Hydroelectric plants, construction materials, Minn. Law 2010 c 389 art 4 s 7

Ice arena, Plymouth, Minn. Law 2017 1Sp c 1 art 3 s 30

industrial production, materials consumed in, Minn. Law 2005 c 151 art 7 s 14

international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 12

International economic development zone, repeal, Minn. Law 2012 c 294 art 2 s 18

Invasive species management, Minn. Law 2019 1Sp c 6 art 3 s 7

Job opportunity building zones, Minn. Law 2006 c 259 art 6 s 16

Jukebox music, Minn. Law 2017 1Sp c 1 art 3 s 24

Local governments, capital projects, revisor's correction, Minn. Law 2024 c 85 s 94

Local governments, capital projects, soccer stadium, deleted, Minn. Law 2023 c 25 s 162

Low-income housing, construction materials, Minn. Law 2010 c 389 art 4 s 6

Low-income housing projects, construction materials, Minn. Law 2008 c 366 art 7 s 4, 6

Materials used in industrial production, revisor's correction, Minn. Law 2015 c 21 art 1 s 64

Meals sold by charities or churches, rules repeal, Minn. Law 2006 c 259 art 6 s 32

Medical equipment and supplies, Minn. Law 2006 c 259 art 6 s 32

medical supplies, Minn. Law 2005 c 151 art 7 s 12, 16

Motor vehicles, leased, charitable organization purchases, Minn. Law 2008 c 366 art 7 s 8

Natural gas fees, Minn. Law 2023 c 64 art 5 s 11

Nonprescription drugs, repeal, Minn. Law 2006 c 259 art 6 s 32

Nonprofit exemptions generally, Minn. Law 2017 1Sp c 1 art 3 s 25, 27 to 29, 2019 1Sp c 6 art 3 s 8, 9, 2021 1Sp c 14 art 4 s 5, 2023 c 63 art 2 s 16

Nonprofit organizations, food sold to, Minn. Law 2006 c 259 art 6 s 20

Northstar Corridor Rail project purchases, Minn. Law 2008 c 366 art 7 s 2

Nursing and boarding care homes, Minn. Law 2023 c 63 art 2 s 17

Out of state delivery, exemption, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Precious metal bullion, Minn. Law 2017 1Sp c 1 art 3 s 17

Presumptions about, Minn. Law 2013 c 143 art 16 s 3

Public safety facilities, construction, remodeling, or improvement, Minn. Law 2021 1Sp c 14 art 4 s 7 to 2021 1Sp c 14 art 4 s 10, 13 to 15

Public safety radio communication system, Minn. Law 2008 c 366 art 7 s 3

Refunds, Minn. Law 2010 c 389 art 4 s 10, 11

Residential facilities, food served at, Minn. Law 2006 c 259 art 6 s 11

Sales between religious order and educational institution, Minn. Law 2013 c 143 art 13 s 22

Schools, food served at, Minn. Law 2006 c 259 art 6 s 12

Season ticket purchasing rights to collegiate events, Minn. Law 2021 1Sp c 14 art 4 s 4, 2023 c 64 art 5 s 2, 4

Soccer stadium, Minn. Law 2017 1Sp c 1 art 3 s 30

Stadium builder's licenses, Minn. Law 2017 1Sp c 1 art 3 s 19

Suite licenses, Minn. Law 2023 c 64 art 5 s 2, 3

Suite licenses, places of amusement or athletic events, Minn. Law 2017 1Sp c 1 art 3 s 18

Sustainable aviation fuel facilities, Minn. Law 2023 c 68 art 3 s 26

Tree and shrub removal, Minn. Law 2006 c 259 art 6 s 19

Water purchases for firefighting, Minn. Law 2011 1Sp c 7 art 10 s 7

Exemptions, alcoholic beverages

Sales to nonprofit organizations, Minn. Law 2009 c 88 art 8 s 2

Sales to political subdivisions, Minn. Law 2009 c 88 art 8 s 1

Exemptions, building materials and supplies, revisor's correction, Minn. Law 2018 c 182 art 1 s 84, 2022 c 55 art 1 s 187

Exemptions, sales to government, Minn. Law 2014 c 308 art 3 s 11

Fairmont (city), Minn. Law 2017 1Sp c 1 art 5 s 19

Farm machinery, Minn. Law 2006 c 259 art 6 s 2, 2017 1Sp c 1 art 3 s 6

Fergus Falls (city), Minn. Law 2011 1Sp c 7 art 4 s 11, 2017 1Sp c 1 art 5 s 20

Florist sales, sourcing of sale, Minn. Law 2011 1Sp c 7 art 3 s 5

Florists, telegraph orders, repeal, Minn. Law 2014 c 308 art 11 s 8

food, lodging, and recreation, reports about, Minn. Law 2005 1Sp c 1 art 4 s 75

Fuels used in agricultural production, Minn. Law 2008 c 154 art 12 s 32

Fund-raising events, nonprofit organizations, Minn. Law 2014 c 308 art 3 s 12, 13

Fund-raising sales of food, exemptions, Minn. Law 2017 1Sp c 1 art 3 s 28

Fund-raising sales, products for, Minn. Law 2006 c 259 art 6 s 22, 23

Fur clothing, Minn. Law 2008 c 154 art 12 s 18, 27, 40, 41

Garrison, Kathio, West Mille Lacs Lake Sanitary District, Minn. Law 2017 1Sp c 1 art 5 s 27

Gifts, rules repeal, Minn. Law 2006 c 259 art 6 s 32

Greater Minnesota business expansion

Exemptions, Minn. Law 2013 c 143 art 13 s 22

Tax incentives, Minn. Law 2013 c 143 art 8 s 1, 28

Greater Minnesota business expansions, Minn. Law 2014 c 308 art 3 s 1 to 2014 c 308 art 3 s 3, 10

Greater Minnesota transportation area sales tax, Minn. Law 2009 c 88 art 8 s 4

Hermantown, Minn. Law 2006 c 259 art 3 s 3, 4

Hermantown (city), Minn. Law 2011 1Sp c 7 art 4 s 4, 2017 1Sp c 1 art 5 s 6, 7

Hospitals, Minn. Law 2008 c 154 art 12 s 33

Hotels and motels, telecommunications services at, Minn. Law 2008 c 154 art 12 s 5

Hutchinson (city), Minn. Law 2011 1Sp c 7 art 4 s 12

hydroelectric generating facility

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 14

In lieu taxes, State Lottery revenues, Minn. Law 2023 c 60 art 4 s 96

Increases, Legacy Act, outdoor resources and arts increase, Minn. Law 2009 c 88 art 4 s 4, 9

Indian reservation sales, cannabis products, Minn. Law 2023 c 63 art 2 s 9, 14, 2024 c 121 art 2 s 34, 35

Industrial measurement manufacturing and controls facilities, construction, Minn. Law 2013 c 143 art 8 s 39 to 2013 c 143 art 8 s 42

industrial production, materials consumed in, Minn. Law 2005 c 151 art 7 s 14, 2013 c 143 art 8 s 25

Information about, costs of providing, Minn. Law 2013 c 143 art 8 s 43

Instrumentalities of the state, sales to, Minn. Law 2014 c 308 art 3 s 37

Internal Revenue Code, citation update, Minn. Law 2008 c 154 art 4 s 1, 2008 c 366 art 11 s 19, 25

Internal Revenue Code update, Minn. Law 2014 c 308 art 4 s 9

international economic development zone

exemptions, Minn. Law 2005 1Sp c 3 art 10 s 12

Internet sales, Minn. Law 2013 c 143 art 8 s 18, 19

isolated or occasional sales, Minn. Law 2005 c 151 art 7 s 20, 21

job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 8, 2006 c 259 art 6 s 16

Jukebox music, Minn. Law 2017 1Sp c 1 art 3 s 24

June accelerated tax payments, Minn. Law 2008 c 154 art 6 s 1, 2, 2008 c 366 art 8 s 1, 2

Kidney dialysis equipment, Minn. Law 2008 c 154 art 12 s 26

land clearing contracts, Minn. Law 2005 1Sp c 3 art 5 s 3, 11, 2006 c 259 art 6 s 30

Lanesboro (city), Minn. Law 2011 1Sp c 7 art 4 s 13

Liability for, exemption certificates, Minn. Law 2008 c 154 art 12 s 20

Library construction materials, donated, Minn. Law 2014 c 308 art 3 s 35

Little Falls, food and beverage taxes, Minn. Law 2009 c 88 art 4 s 17

Local governments, sale to, Minn. Law 2013 c 143 art 8 s 29

Local governments, sales to, Minn. Law 2011 1Sp c 7 art 3 s 9 to 2011 1Sp c 7 art 3 s 11, 2011 1Sp c 7 art 10 s 7, 2015 1Sp c 3 art 6 s 7, 2023 c 63 art 2 s 15

Local sales and use taxes

Avon (city), Minn. Law 2019 1Sp c 6 art 6 s 13, 2023 c 64 art 10 s 12 to 2023 c 64 art 10 s 14

Beltrami County, Minn. Law 2023 c 64 art 10 s 25

Blackduck (city), Minn. Law 2023 c 64 art 10 s 26

Bloomington (city), Minn. Law 2023 c 64 art 10 s 27

Blue Earth (city), Minn. Law 2019 1Sp c 6 art 6 s 14

Brooklyn Center (city), Minn. Law 2023 c 64 art 10 s 28

Cambridge (city), Minn. Law 2019 1Sp c 6 art 6 s 15

Capital projects, local governments, Minn. Law 2021 1Sp c 14 art 8 s 1

Carlton County, Minn. Law 2021 1Sp c 14 art 8 s 3

Chanhassen (city), Minn. Law 2023 c 64 art 10 s 29

Clearwater, revenue use, Minn. Law 2013 c 143 art 8 s 49

Cloquet (city), Minn. Law 2019 1Sp c 6 art 6 s 12, 2021 1Sp c 14 art 8 s 4

Conforming changes, Minn. Law 2023 c 37 art 5 s 1

Cook County, lodging tax, Minn. Law 2023 c 64 art 11 s 3

Cottage Grove (city), Minn. Law 2023 c 64 art 10 s 30

Detroit Lakes (city), Minn. Law 2019 1Sp c 6 art 6 s 16, 2023 c 64 art 10 s 31

Dilworth (city), Minn. Law 2023 c 64 art 10 s 32

Duluth (city), Minn. Law 2019 1Sp c 6 art 10 s 7

Food and beverage taxes, Minn. Law 2023 c 64 art 11 s 1

Lodging taxes, Minn. Law 2023 c 64 art 11 s 2

East Grand Forks (city), Minn. Law 2023 c 64 art 10 s 33

Edina (city), Minn. Law 2021 1Sp c 14 art 8 s 5, 2023 c 64 art 10 s 17

Elk River (city), Minn. Law 2019 1Sp c 6 art 6 s 17

Excelsior (city), Minn. Law 2019 1Sp c 6 art 6 s 18, 2023 c 64 art 10 s 15

Fairmont (city), Minn. Law 2023 c 64 art 10 s 34

Fergus Falls (city), Minn. Law 2021 1Sp c 14 art 8 s 6, 2023 c 64 art 10 s 18, 19

Generally, Minn. Law 2019 1Sp c 6 art 6 s 1 to 2019 1Sp c 6 art 6 s 4

Golden Valley (city), Minn. Law 2023 c 64 art 10 s 37

Grand Rapids (city), Minn. Law 2021 1Sp c 14 art 8 s 7

Greater Minnesota transportation sales and use tax, Minn. Law 2021 1Sp c 14 art 10 s 1

Greater Minnesota transportation sales and use tax, metropolitan counties, reports given, Minn. Law 2023 c 68 art 4 s 79

Henderson (city), Minn. Law 2023 c 64 art 10 s 35

Hermantown (city), Minn. Law 2021 1Sp c 14 art 8 s 8

Hibbing (city), Minn. Law 2023 c 64 art 10 s 36

Information about, costs of providing, Minn. Law 2013 c 143 art 8 s 43

International Falls (city), Minn. Law 2019 1Sp c 6 art 6 s 20

Itasca County, Minn. Law 2021 1Sp c 14 art 8 s 9

Jackson (city), Minn. Law 2023 c 64 art 10 s 38

Jackson County, Minn. Law 2023 c 64 art 10 s 39

La Crescent (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 21

Lake County lodging, Minn. Law 2019 1Sp c 6 art 6 s 22

Lake of the Woods County, lodging tax, Minn. Law 2023 c 64 art 11 s 4

Litchfield (city), Minn. Law 2021 1Sp c 14 art 8 s 10

Little Falls (city), Minn. Law 2021 1Sp c 14 art 8 s 11

Local taxes advisory task force, Minn. Law 2023 c 64 art 10 s 51

Maple Grove (city), Minn. Law 2021 1Sp c 14 art 8 s 12

Marshall

Revenue use, Minn. Law 2013 c 143 art 8 s 50

Validation, Minn. Law 2013 c 143 art 8 s 51

Metropolitan region sales and use tax, Minn. Law 2023 c 37 art 5 s 2

Mille Lacs County, Minn. Law 2021 1Sp c 14 art 8 s 13

Minneapolis (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 5

Monticello (city), Minn. Law 2023 c 64 art 10 s 40

Moorhead (city), Minn. Law 2021 1Sp c 14 art 8 s 14

Moratorium, Minn. Law 2023 c 64 art 10 s 1

Mounds View (city), Minn. Law 2023 c 64 art 10 s 41

North Mankato (city), Minn. Law 2023 c 64 art 10 s 10

North Mankato (city) food and beverage, Minn. Law 2019 1Sp c 6 art 6 s 23

Oakdale (city), Minn. Law 2021 1Sp c 14 art 8 s 15, 2023 c 64 art 10 s 20 to 2023 c 64 art 10 s 23

Perham (city), Minn. Law 2019 1Sp c 6 art 6 s 24

Plymouth (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 25

Proctor (city), Minn. Law 2023 c 64 art 10 s 42

Proctor, validation, Minn. Law 2013 c 143 art 8 s 52

Regional transportation sales and use tax, Minn. Law 2023 c 68 art 3 s 28

Resolution and public notice, Minn. Law 2019 1Sp c 6 art 6 s 34

Rice County, Minn. Law 2023 c 64 art 10 s 43

Richfield (city), Minn. Law 2023 c 64 art 10 s 44

Rochester

Destination medical center, Minn. Law 2013 c 143 art 10 s 11 to 2013 c 143 art 10 s 14

Food and beverage tax, repeal, Minn. Law 2013 c 143 art 8 s 53

Lodging tax, Minn. Law 2013 c 143 art 8 s 46

Rochester (city), Minn. Law 2023 c 64 art 10 s 6 to 2023 c 64 art 10 s 9

Rogers (city), Minn. Law 2019 1Sp c 6 art 6 s 26, 2023 c 64 art 10 s 16

Roseville (city), Minn. Law 2023 c 64 art 10 s 45

Saint Augusta, extension, Minn. Law 2013 c 143 art 8 s 48

Saint Cloud, Minn. Law 2013 c 143 art 8 s 47

Saint Cloud (city), Minn. Law 2021 1Sp c 14 art 8 s 16

Saint Joseph (city), Minn. Law 2023 c 64 art 10 s 46

Saint Joseph, extension, Minn. Law 2013 c 143 art 8 s 48

Saint Paul, Minn. Law 2013 c 143 art 8 s 44, 45

Saint Paul (city), Minn. Law 2023 c 64 art 10 s 2 to 2023 c 64 art 10 s 5

Saint Paul (city) lodging, Minn. Law 2019 1Sp c 6 art 6 s 6

Saint Peter (city), Minn. Law 2021 1Sp c 14 art 8 s 17

Sartell (city), Minn. Law 2021 1Sp c 14 art 8 s 2

Sartell (city) food and beverage, Minn. Law 2019 1Sp c 6 art 6 s 27

Sartell, extension, Minn. Law 2013 c 143 art 8 s 48

Sauk Centre (city), Minn. Law 2019 1Sp c 6 art 6 s 28

Sauk Rapids, extension, Minn. Law 2013 c 143 art 8 s 48

Scanlon (city), Minn. Law 2019 1Sp c 6 art 6 s 29

Seven-county metropolitan area, regional transportation sales tax, Minn. Law 2023 c 68 art 3 s 29

Staples (city), Minn. Law 2021 1Sp c 14 art 8 s 18

Stearns County, Minn. Law 2023 c 64 art 10 s 47

Stillwater (city), Minn. Law 2023 c 64 art 10 s 48

Transportation sales and use tax, Minn. Law 2019 1Sp c 6 art 8 s 4 to 2019 1Sp c 6 art 8 s 6

Two Harbors (city), Minn. Law 2019 1Sp c 6 art 6 s 7 to 2019 1Sp c 6 art 6 s 9, 11

Virginia (city), Minn. Law 2019 1Sp c 6 art 6 s 30

Wadena (city), Minn. Law 2021 1Sp c 14 art 8 s 19

Waite Park (city), Minn. Law 2021 1Sp c 14 art 8 s 20, 2023 c 64 art 10 s 24

Waite Park, extension, Minn. Law 2013 c 143 art 8 s 48

Warren (city), Minn. Law 2021 1Sp c 14 art 8 s 21

West St. Paul (city), Minn. Law 2019 1Sp c 6 art 6 s 31

Willmar (city), Minn. Law 2019 1Sp c 6 art 6 s 32

Winona County, Minn. Law 2023 c 64 art 10 s 49

Woodbury (city), Minn. Law 2023 c 64 art 10 s 50

Worthington (city), Minn. Law 2019 1Sp c 6 art 6 s 33

Local sales and use taxes, Beltrami County, Minn. Law 2024 c 76 s 6

Local sales and use taxes, out-of-state retailers not maintaining place of business in Minnesota, Minn. Law 2017 1Sp c 1 art 3 s 9 to 2017 1Sp c 1 art 3 s 12, 43, 44

local sales taxes, Minn. Law 2005 c 151 art 7 s 22, 2005 1Sp c 3 art 5 s 24, 25, 30, 35 to 44

Baseball stadium, Minn. Law 2011 1Sp c 7 art 4 s 3

Bemidji, regional event center, Minn. Law 2008 c 154 art 5 s 3

Clearwater (city), Minn. Law 2011 1Sp c 7 art 4 s 8

Cloquet (city), Minn. Law 2011 1Sp c 7 art 4 s 10

Duluth, food and beverages, Minn. Law 2008 c 154 art 5 s 2

Elections, timing, Minn. Law 2011 1Sp c 7 art 4 s 2

Fergus Falls (city), Minn. Law 2011 1Sp c 7 art 4 s 11

Greater Minnesota transportation area sales and use tax, Minn. Law 2008 c 152 art 4 s 1 to 2008 c 152 art 4 s 3

Hutchinson (city), Minn. Law 2011 1Sp c 7 art 4 s 12

Lanesboro (city), Minn. Law 2011 1Sp c 7 art 4 s 13

Marshall (city), Minn. Law 2011 1Sp c 7 art 4 s 9, 14

Medford (city), Minn. Law 2011 1Sp c 7 art 4 s 15

Metropolitan transportation area sales tax, Minn. Law 2008 c 152 art 4 s 1, 2, 2008 c 152 art 6 s 8

Referendum political advertising, Minn. Law 2011 1Sp c 7 art 4 s 1

Restrictions until 2010, Minn. Law 2008 c 366 art 7 s 7

Returns, failure to file, penalty, Minn. Law 2008 c 154 art 12 s 3

Rochester (city), Minn. Law 2011 1Sp c 7 art 4 s 5 to 2011 1Sp c 7 art 4 s 7

Saint Paul (city), Minn. Law 2011 c 112 art 4 s 6

Local sales taxes, administration by Revenue Department, requirements for, Minn. Law 2010 c 389 art 4 s 14

Local taxes

Vikings stadium revenue, Minn. Law 2006 c 257 s 21

local use taxes, instructions, Minn. Law 2005 1Sp c 3 art 3 s 3

Lodging

Accommodations intermediary services, Minn. Law 2011 1Sp c 7 art 3 s 1 to 2011 1Sp c 7 art 3 s 4

Saint Paul (city), Minn. Law 2011 c 112 art 4 s 6

Logging equipment, Minn. Law 2006 c 259 art 6 s 7

Low-income housing projects, construction materials, exemption, Minn. Law 2008 c 366 art 7 s 4, 6

Luverne, local sales taxes, Minn. Law 2014 c 308 art 7 s 7

Machinery and equipment, Minn. Law 2014 c 150 art 2 s 1 to 2014 c 150 art 2 s 3

mankato, Minn. Law 2005 1Sp c 3 art 5 s 24, 25, 2008 c 366 art 7 s 9, 10, 15, 16, 22

Mankato (city)

Capital projects, Minn. Law 2017 1Sp c 1 art 5 s 3

Expiration, Minn. Law 2017 1Sp c 1 art 5 s 4

Mankato Civic Center, Minn. Law 2009 c 88 art 4 s 14, 21

Manufactured and modular homes, Minn. Law 2008 c 154 art 5 s 1

manufactured homes, Minn. Law 2005 c 151 art 7 s 9

Marshall

Revenue use, Minn. Law 2013 c 143 art 8 s 50

Validation, Minn. Law 2013 c 143 art 8 s 51

Marshall (city), Minn. Law 2010 c 389 art 5 s 6, 2011 1Sp c 7 art 4 s 9, 14

Materials consumed in industrial production, Minn. Law 2013 c 143 art 8 s 25

meals, Minn. Law 2005 1Sp c 3 art 5 s 5

Meals sold by charities or churches, obsolete rules repeal, Minn. Law 2006 c 259 art 6 s 32

Medford (city), Minn. Law 2011 1Sp c 7 art 4 s 15

Medical devices, Minn. Law 2013 c 143 art 8 s 22, 2014 c 308 art 3 s 30

Metropolitan transportation area sales tax, Minn. Law 2009 c 88 art 8 s 3, 2011 1Sp c 3 art 2 s 1

Metropolitan transportation sales and use tax, Minn. Law 2013 c 117 art 3 s 33, 2017 1Sp c 3 art 3 s 111, 114, 115

Minerals processing equipment, exemption

Generally, Minn. Law 2011 1Sp c 7 art 3 s 6

Purpose statement, Minn. Law 2011 1Sp c 7 art 10 s 7

Minneapolis, city projects, funding, Minn. Law 2009 c 88 art 4 s 11 to 2009 c 88 art 4 s 13

Mobile telecommunications service, Minn. Law 2006 c 259 art 6 s 10

modular homes, Minn. Law 2005 c 151 art 7 s 9, 2016 c 189 art 14 s 2

Moose Lake (city), Minn. Law 2017 1Sp c 1 art 5 s 21

Motor vehicle lease sales tax revenue, Minn. Law 2010 c 216 s 16

Motor vehicle lease taxes, Minn. Law 2014 c 312 art 11 s 29

Motor vehicle leases, Minn. Law 2006 c 259 art 6 s 29, 2017 1Sp c 3 art 3 s 109, 2024 c 127 art 3 s 92

motor vehicle leases or rentals, Minn. Law 2005 c 151 art 7 s 8

Motor vehicle leases or rentals, nonprofit corporation vehicles, exemption, Minn. Law 2009 c 88 art 4 s 5

Motor vehicle repair and replacement parts, revenue estimate report, Minn. Law 2017 1Sp c 3 art 3 s 123

motor vehicles, see MOTOR VEHICLE SALES TAXES

Internal Revenue Code, citation update, Minn. Law 2008 c 366 art 11 s 20 to 2008 c 366 art 11 s 22

Leased vehicles purchased by charitable organizations, exemption, Minn. Law 2008 c 366 art 7 s 8

leases, Minn. Law 2005 1Sp c 3 art 5 s 4, 22

Leases, sales tax revenue, transfer, Minn. Law 2013 c 117 art 3 s 24

Leases, tax revenue, Minn. Law 2008 c 152 art 3 s 8

rentals, Minn. Law 2005 1Sp c 3 art 5 s 33, 2008 c 152 art 3 s 7, 2013 c 143 art 8 s 17

Repair paint and materials, Minn. Law 2013 c 143 art 8 s 8

Vehicles purchased for resale, Minn. Law 2008 c 154 art 12 s 38

Motor vehicles, tax collection and refund agreements, certain recreational vehicles, Minn. Law 2017 1Sp c 1 art 21 s 7

municipal electric utilities

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 16, 18 to 21

New London (city), Minn. Law 2017 1Sp c 1 art 5 s 22

New Ulm (city), Minn. Law 2017 1Sp c 1 art 5 s 8 to 2017 1Sp c 1 art 5 s 10

Nobles County, local sales taxes, Minn. Law 2014 c 308 art 7 s 6

Nonprofit car-sharing organizations, Minn. Law 2013 c 143 art 8 s 17

Nonprofit organizations, Minn. Law 2017 1Sp c 1 art 3 s 25, 27 to 29

Fundraising event sales, exemption, Minn. Law 2013 c 143 art 8 s 35

Fundraising sales, exemption, Minn. Law 2013 c 143 art 8 s 34

Sales to, Minn. Law 2013 c 143 art 8 s 30

Nonprofit organizations, food sold to, Minn. Law 2006 c 259 art 6 s 20

Nonprofit organizations, fund-raising events, Minn. Law 2014 c 308 art 3 s 12, 13

Nonprofit snowmobile clubs, Minn. Law 2014 c 308 art 3 s 14

North Mankato, Minn. Law 2008 c 366 art 7 s 20

North Mankato (city), Minn. Law 2017 1Sp c 1 art 5 s 17

Northstar Corridor Rail project purchases, exemption, Minn. Law 2008 c 366 art 7 s 2

Nursing homes, sales to, Minn. Law 2013 c 143 art 8 s 36

Obsolete references, corrections, Minn. Law 2004 c 228 art 1 s 49, 50

oil and gas pipeline transportation

materials or equipment, Minn. Law 2005 1Sp c 3 art 5 s 8

Online sales, Minn. Law 2013 c 143 art 8 s 18, 19

Ores, metals, and minerals production, Minn. Law 2011 1Sp c 7 art 3 s 6

Out of state delivery, exemption, repeal, Minn. Law 2006 c 259 art 6 s 31, 32

Outpatient surgical centers, Minn. Law 2008 c 154 art 12 s 33

overpayments, bad debt, exclusions, Minn. Law 2005 c 151 art 7 s 3

Overpayments, bad debt losses, Minn. Law 2008 c 154 art 12 s 1

Owatonna, Minn. Law 2006 c 259 art 3 s 12

Owatonna, revenues, use, Minn. Law 2009 c 88 art 4 s 20

Packing materials, Minn. Law 2008 c 154 art 12 s 30

Pay television services machinery and equipment, Minn. Law 2014 c 150 art 2 s 3

Payment, accelerated payments, Minn. Law 2011 c 112 art 4 s 1

Payment by vendors to Revenue Department, due dates, Minn. Law 2010 1Sp c 1 art 2 s 4

Payment deadlines, Minn. Law 2006 c 259 art 13 s 2, 3

Payment, June accelerated payment, Minn. Law 2019 1Sp c 6 art 3 s 2, 3, 2021 1Sp c 14 art 4 s 1 to 2021 1Sp c 14 art 4 s 3, 2021 1Sp c 14 art 14 s 1

Payments

Due dates, Minn. Law 2013 c 143 art 16 s 2

Electronic, Minn. Law 2013 c 142 art 5 s 5

Penalties (monetary), generally, Minn. Law 2017 1Sp c 1 art 12 s 2

Penalties (monetary), interest on, Minn. Law 2013 c 143 art 18 s 5

Permits

Cancellation, Minn. Law 2019 1Sp c 6 art 23 s 1, 3

Generally, Minn. Law 2019 1Sp c 6 art 23 s 2

Suspension or revocation, disclosure, Minn. Law 2019 1Sp c 6 art 23 s 1

Permits, cancellation, Minn. Law 2023 c 63 art 2 s 18

Permits, refusal to reissue, Minn. Law 2006 c 259 art 3 s 1

Petroleum products, Minn. Law 2017 1Sp c 1 art 3 s 22

poultry litter and biomass generation facility

construction materials and equipment, Minn. Law 2005 1Sp c 3 art 5 s 32

Precious metal bullion, Minn. Law 2017 1Sp c 1 art 3 s 17

prepared food, effective dates, Minn. Law 2005 1Sp c 3 art 5 s 34

Proctor, Minn. Law 2008 c 366 art 7 s 12 to 2008 c 366 art 7 s 14

Proctor (city), Minn. Law 2010 c 389 art 5 s 1, 2017 1Sp c 1 art 5 s 11

Proctor, local sales tax, Minn. Law 2014 c 308 art 3 s 35

Proctor, validation, Minn. Law 2013 c 143 art 8 s 52

public safety radio communication system

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 12

Public safety radio communication system, exemption, Minn. Law 2008 c 366 art 7 s 3

Puerto Rico, defined as state, Minn. Law 2008 c 366 art 13 s 3

Qualified data centers, Minn. Law 2019 1Sp c 6 art 14 s 2

rate increases, preexisting bids or contracts, Minn. Law 2005 c 151 art 7 s 17

Rates

Changes, 30-day grace period, Minn. Law 2010 c 389 art 4 s 12, 13

Combined rates, Minn. Law 2010 c 389 art 4 s 2

Rates, changes, transitional periods, Minn. Law 2011 c 112 art 4 s 2, 3

Rates, increase, constitutional amendment for, Minn. Law 2008 c 151

ready-mix concrete trucks, repair parts, Minn. Law 2005 c 151 art 7 s 15

Real property, Minn. Law 2017 1Sp c 1 art 3 s 8

Rebates, Minn. Law 2024 c 80 art 1 s 36

refund claims

capital equipment, Minn. Law 2005 c 151 art 7 s 5

deadline for filing, Minn. Law 2005 c 151 art 7 s 4, 5

purchaser-filed refund claims, Minn. Law 2005 c 151 art 7 s 2, 4

Refund claims, applications, revisor's correction, Minn. Law 2024 c 85 s 96, 97

Refunds

All-terrain vehicles, tax refund agreements, Minn. Law 2017 1Sp c 1 art 21 s 7

Applications, Minn. Law 2006 c 259 art 6 s 28

Claims, Minn. Law 2017 1Sp c 1 art 3 s 33, 40

Denial, administrative review, Minn. Law 2017 1Sp c 1 art 16 s 28

Eligibility, Minn. Law 2006 c 259 art 6 s 27

Snowmobiles, tax refund agreements, Minn. Law 2017 1Sp c 1 art 21 s 7

To purchasers, Minn. Law 2017 1Sp c 1 art 21 s 6

Watercraft, tax refund agreements, Minn. Law 2017 1Sp c 1 art 21 s 7

Refunds, building materials, Minn. Law 2019 1Sp c 6 art 3 s 15

Refunds, Indian tribes, tax refund agreements, Minn. Law 2023 c 64 art 15 s 5, 2023 c 64 art 19 s 1

Refunds, remitting to purchaser, Minn. Law 2010 c 389 art 4 s 1

Refurbished data centers, Minn. Law 2013 c 143 art 8 s 27, 2014 c 308 art 3 s 9, 32

Regional transportation sales tax, seven-county metropolitan area, Minn. Law 2023 c 68 art 3 s 29

Regulated investment companies, returns, Minn. Law 2013 c 143 art 15 s 2

Remote sellers, duty to collect tax, Minn. Law 2013 c 143 art 8 s 18

Reports about, tax incidence biennial reports, Minn. Law 2021 1Sp c 14 art 11 s 17

Research and development facilities, construction, Minn. Law 2013 c 143 art 8 s 38, 40 to 42

Residential facilities, food served at, Minn. Law 2006 c 259 art 6 s 11

Retail delivery fee

Collection, Minn. Law 2023 c 68 art 3 s 20

Depositing, Minn. Law 2023 c 68 art 3 s 20

retail sale defined, Minn. Law 2005 c 151 art 7 s 7

Retail sale, definition, Minn. Law 2013 c 143 art 8 s 3

Retail sale, definition, effective date, Minn. Law 2014 c 308 art 11 s 7

Returns, electronic filing, religious exemption, Minn. Law 2009 c 88 art 4 s 2, 3

Returns, failure to file, Minn. Law 2023 c 63 art 2 s 18

Returns, failure to file, penalty, Minn. Law 2008 c 154 art 12 s 3

Returns, filing, Minn. Law 2017 1Sp c 1 art 16 s 25

Returns, regulated investment companies, Minn. Law 2013 c 143 art 15 s 2

Revenues, depositing, Minn. Law 2017 1Sp c 1 art 3 s 37, 2023 c 68 art 3 s 27

Revisor's corrections, Minn. Law 2014 c 275 art 1 s 96

Ring tones, Minn. Law 2008 c 154 art 12 s 5, 17, 2013 c 143 art 8 s 7

rochester, Minn. Law 2005 1Sp c 3 art 5 s 30

Destination medical center, Minn. Law 2013 c 143 art 10 s 11 to 2013 c 143 art 10 s 14

Food and beverage tax, repeal, Minn. Law 2013 c 143 art 8 s 53

Food and beverage taxes, Minn. Law 2009 c 88 art 4 s 23

Lodging tax, Minn. Law 2013 c 143 art 8 s 46

Lodging taxes, Minn. Law 2009 c 88 art 4 s 19

Rochester (city), Minn. Law 2010 c 389 art 5 s 4, 2011 1Sp c 7 art 4 s 5 to 2011 1Sp c 7 art 4 s 7

Rock County, local sales taxes, Minn. Law 2014 c 308 art 7 s 5

Rules, obsolete rules repeals, Minn. Law 2006 c 259 art 6 s 32

rules repeals, Minn. Law 2005 c 151 art 7 s 23

saint Augusta, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

Saint Augusta, extension, Minn. Law 2013 c 143 art 8 s 48

saint Cloud, Minn. Law 2005 1Sp c 3 art 5 s 36, 37, 2013 c 143 art 8 s 47

saint Joseph, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

Saint Joseph, extension, Minn. Law 2013 c 143 art 8 s 48

Saint Paul, Minn. Law 2013 c 143 art 8 s 44, 45

Citizen review process, Minn. Law 2009 c 88 art 4 s 18

Revenue, uses, Minn. Law 2009 c 88 art 4 s 15, 16

Saint Paul (city) lodging, Minn. Law 2011 c 112 art 4 s 6

Sale, defined, technical corrections, Minn. Law 2010 c 382 s 61

Sales between religious order and educational institution, exemption, Minn. Law 2013 c 143 art 13 s 22

Sales to governments, revisor's corrections, Minn. Law 2012 c 187 art 1 s 49

sartell, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

Sartell, extension, Minn. Law 2013 c 143 art 8 s 48

sauk Rapids, Minn. Law 2005 1Sp c 3 art 5 s 36, 37

Sauk Rapids, extension, Minn. Law 2013 c 143 art 8 s 48

Schools

Computers sold by, Minn. Law 2006 c 259 art 6 s 14

Food served at, Minn. Law 2006 c 259 art 6 s 12

Self-storage service, Minn. Law 2014 c 150 art 2 s 1, 5

Self-storage services, Minn. Law 2013 c 143 art 8 s 16

Services, Minn. Law 2006 c 259 art 6 s 1

Excluded from industrial production, Minn. Law 2013 c 143 art 8 s 25

Retail sales, Minn. Law 2013 c 143 art 8 s 3

Services, concrete block delivery, Minn. Law 2011 c 112 art 8 s 1

Services, retail sales, definition, effective date, Minn. Law 2014 c 308 art 11 s 7

Sewing materials, Minn. Law 2006 c 259 art 6 s 14

Ships or vessels, Minn. Law 2019 1Sp c 6 art 14 s 1

Sleepy Eye (city), lodging tax, Minn. Law 2017 1Sp c 1 art 5 s 23

Snowmobiles, purchase and registration, Minn. Law 2017 1Sp c 1 art 21 s 1

solar energy products, Minn. Law 2005 1Sp c 3 art 5 s 6, 31

Solicitor nexus, Minn. Law 2013 c 143 art 8 s 19

sourcing of sales, Minn. Law 2005 c 151 art 7 s 9

Spicer (city), Minn. Law 2017 1Sp c 1 art 5 s 24

Stadium builder's licenses, Minn. Law 2017 1Sp c 1 art 3 s 19

state colleges and universities

events, admissions, Minn. Law 2005 1Sp c 3 art 5 s 13

State Lottery revenues, Minn. Law 2023 c 60 art 4 s 96

State lottery, telecommunications services for, Minn. Law 2008 c 154 art 12 s 34

Storage

Retail sale, Minn. Law 2013 c 143 art 8 s 2

Self-storage services, Minn. Law 2013 c 143 art 8 s 16

Streamlined Sales Tax Agreement, changes for, Minn. Law 2008 c 154 art 12 s 5 to 2008 c 154 art 12 s 8

stump removal, Minn. Law 2005 1Sp c 3 art 5 s 3, 11

Suite licenses, places of amusement or athletic events, Minn. Law 2017 1Sp c 1 art 3 s 18

Super Bowl, Minn. Law 2017 1Sp c 1 art 3 s 21, 41

Super Bowl admissions, revisor's correction, Minn. Law 2019 c 50 art 1 s 97

Sustainable aviation fuel facilities, Minn. Law 2023 c 68 art 3 s 26

Taconite production equipment, Minn. Law 2023 c 64 art 6 s 3

Tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2

Tax liability, failure to report, permits, cancellation, Minn. Law 2023 c 63 art 2 s 18

Tax liens, successor businesses, duties, Minn. Law 2019 1Sp c 6 art 11 s 2

telecommunications equipment, Minn. Law 2005 1Sp c 3 art 5 s 9, 10, 2014 c 150 art 2 s 2, 3

Telecommunications, machinery and equipment, Minn. Law 2017 1Sp c 1 art 3 s 20, 23

Telecommunications services

Generally, Minn. Law 2008 c 154 art 12 s 5, 9, 11

Postpaid calling services, Minn. Law 2008 c 154 art 12 s 22

Prepaid calling services, Minn. Law 2008 c 154 art 12 s 23, 41

Prepaid wireless calling services, Minn. Law 2008 c 154 art 12 s 24

Sourcing, Minn. Law 2008 c 154 art 12 s 21

State lottery, services for, Minn. Law 2008 c 154 art 12 s 34

Textbooks, Minn. Law 2013 c 143 art 8 s 24

Towns, sales to, exemption

Generally, Minn. Law 2011 1Sp c 7 art 3 s 10, 11

Purpose statement, Minn. Law 2011 1Sp c 7 art 10 s 7

Tree and shrub removal, Minn. Law 2006 c 259 art 6 s 19

trees and shrubs, removal, Minn. Law 2005 1Sp c 3 art 5 s 3, 11

Two Harbors, Minn. Law 2008 c 366 art 7 s 11

Unsession changes, Minn. Law 2014 c 308 art 9 s 71 to 2014 c 308 art 9 s 76, 94

use taxes

Bundled transactions, Minn. Law 2008 c 154 art 12 s 19

Collection, Minn. Law 2017 1Sp c 1 art 21 s 7

local use taxes, notice about, Minn. Law 2005 1Sp c 3 art 5 s 23

Motor carriers, computation, Minn. Law 2008 c 154 art 12 s 37

omission, assessment of additional tax, Minn. Law 2005 c 151 art 7 s 1

Refunds, Minn. Law 2017 1Sp c 1 art 21 s 7

returns, Minn. Law 2005 1Sp c 3 art 5 s 2

Use taxes, cannabis gross receipts taxes, Minn. Law 2023 c 63 art 2 s 9

Use taxes, collection, exemption certificates, Minn. Law 2011 c 112 art 8 s 3

Use taxes, returned property, Minn. Law 2006 c 259 art 6 s 8

Vending machine food, Minn. Law 2006 c 259 art 6 s 11 to 2006 c 259 art 6 s 13

Vending machines, food sold in, Minn. Law 2017 1Sp c 1 art 3 s 7, 13 to 16

Vertical services, Minn. Law 2008 c 154 art 12 s 11, 15

Veterans organizations, sales to, Minn. Law 2013 c 143 art 8 s 31

Violations and penalties

Criminal penalties, Minn. Law 2017 1Sp c 1 art 12 s 3

Monetary penalties, Minn. Law 2017 1Sp c 1 art 12 s 2

Voice mail, Minn. Law 2008 c 154 art 12 s 11, 16

waite Park, Minn. Law 2005 1Sp c 3 art 5 s 35 to 2005 1Sp c 3 art 5 s 37

Waite Park, extension, Minn. Law 2013 c 143 art 8 s 48

Walker (city), Minn. Law 2017 1Sp c 1 art 5 s 25

Warehousing, Minn. Law 2013 c 143 art 8 s 2

waste-to-energy facilities

materials and supplies, Minn. Law 2005 1Sp c 3 art 5 s 15

Water purchases for firefighting

Generally, Minn. Law 2011 1Sp c 7 art 3 s 11

Purpose statement, Minn. Law 2011 1Sp c 7 art 10 s 7

willmar, Minn. Law 2005 1Sp c 3 art 5 s 42

winona, Minn. Law 2005 1Sp c 3 art 5 s 43, 2006 c 259 art 3 s 7, 2008 c 366 art 7 s 21

worthington, Minn. Law 2005 1Sp c 3 art 5 s 44, 2006 c 259 art 3 s 8

Worthington (city), local sales taxes, Minn. Law 2017 1Sp c 1 art 5 s 16

Worthington, local sales taxes, Minn. Law 2014 c 308 art 7 s 4