SALES AND USE TAXES

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

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

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

Constitutionally prohibited taxes, duplicate provision repealed, Minn.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

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

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

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

Exemptions

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

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

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

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

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

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

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

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

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

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

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

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

Marshall (city), Minn. Law 2010 c 389 art 5 s 6

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

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

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

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

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

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

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

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

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

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

Rochester

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

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

Rochester (city), Minn. Law 2010 c 389 art 5 s 4

Saint Paul

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

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

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