SALES AND USE TAXES

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

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

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

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

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

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

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

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

Bundled transactions, Minn. Law 2008 c 154 art 12 s 6, 10, 19

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Exemptions

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

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

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

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

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

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

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

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

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

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

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

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

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

Local sales taxes

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

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

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

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

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

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

Mankato, Minn. Law 2008 c 366 art 7 s 9, 10, 15, 16, 22

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

Motor vehicles

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

Rentals, Minn. Law 2008 c 152 art 3 s 7

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

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

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

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

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

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

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

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

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

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

Ring tones, Minn. Law 2008 c 154 art 12 s 5, 17

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

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

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

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

Use taxes

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

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

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

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

Winona, Minn. Law 2008 c 366 art 7 s 21