Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes Index (topics)
SALES AND USE TAXES
Abatement, requests for, administrative review, Minn. Statutes 2004 289A.65
Adding to sales price
Rental motor vehicle tax, exception, Minn. Statutes 2004 297A.61
Retailer agreements, uniform methods, Minn. Statutes 2004 297A.76
Administration
Agents regarded as retailers, Minn. Statutes 2004 297A.83
Application of law, Minn. Statutes 2004 289A.01
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2004 297A.665
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Administrative review, procedures, Minn. Statutes 2004 289A.65
Advertising, violations, Minn. Statutes 2004 289A.63
Advisory council
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
All-terrain vehicles, registration, Minn. Statutes 2004 84.922
Amnesty provisions, uncollected or unpaid taxes, Minn. Statutes 2004 297A.666
Amount, computing, Minn. Statutes 2004 297A.76
Appeals, disposition, orders, Minn. Statutes 2004 289A.65
Application of law
Administration and compliance requirements, Minn. Statutes 2004 289A.01
Administrative review, contested cases, exemption, Minn. Statutes 2004 289A.65
City development districts, Minn. Statutes 2004 469.127
Economic development authorities, Minn. Statutes 2004 469.101
Exemptions, see same under this topic
Federal tax changes, exception, Minn. Statutes 2004 289A.38
Local sales and use taxes, uniform rules, Minn. Statutes 2004 297A.99
Motor vehicles, Minn. Statutes 2004 297B.11, 297B.13
Nonprofit organizations, fundraising activities, Minn. Statutes 2004 297A.70
Refund claims, limitations, Minn. Statutes 2004 289A.40
Assessments
Additional taxes, Minn. Statutes 2004 289A.38, 289A.60
Agricultural resource projects, Minn. Statutes 2004 41A.06
Jeopardy assessments, Minn. Statutes 2004 297A.93
Refund claims, limitations, Minn. Statutes 2004 289A.40
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Burden of proof
Frivolous returns, Minn. Statutes 2004 289A.60
Sales not at taxable retail, Minn. Statutes 2004 297A.665
Tangible personal property shipped or brought to Minnesota, purchasers' duties, Minn. Statutes 2004 297A.665
Certificates and certification
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Certified automated system
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Certified service providers
Bad debt claims, Minn. Statutes 2004 289A.50
Uncollectible debt, offsets, Minn. Statutes 2004 297A.81
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Cities, new taxes or increases, Minn. Statutes 2004 477A.016
City development districts, Minn. Statutes 2004 469.127
Claims, refund, Minn. Statutes 2004 289A.40, 297A.75
Collection
Agents regarded as retailers, Minn. Statutes 2004 297A.83
Agricultural resource projects, Minn. Statutes 2004 41A.06
Agriculture processing facilities, Minn. Statutes 2004 297A.71
Aircraft, collection by Transportation Department, Minn. Statutes 2004 297A.82
Border city development zones, Minn. Statutes 2004 469.1734
Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Exemption certificates, see same under this topic
Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63
Fraudulent failure to collect, seller's liability, Minn. Statutes 2004 297A.665
Generally, Minn. Statutes 2004 297A.75, 297A.77
Jeopardy collections, Minn. Statutes 2004 297A.93
Local lodging taxes, collection with, Minn. Statutes 2004 469.190
Local sales and use taxes, Minn. Statutes 2004 270.059, 297A.66, 297A.99
Monetary penalties, Minn. Statutes 2004 289A.60
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2004 297A.66
Recovery, lawsuits, Minn. Statutes 2004 297A.77
Remittance of amounts collected as taxes, Minn. Statutes 2004 289A.31, 297A.77
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
By retail dealers, Minn. Statutes 2004 297A.66
Revenue Department, duties, Minn. Statutes 2004 297A.99
At time of sale, Minn. Statutes 2004 297A.77
Uncollected taxes, amnesty provisions, Minn. Statutes 2004 297A.665
Uncollectible debt, offsets, Minn. Statutes 2004 297A.81
Use taxes, Minn. Statutes 2004 297A.77, 297A.89
Violations, Minn. Statutes 2004 270.01, 289A.63
Who must collect, Minn. Statutes 2004 297A.66
Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2004 297A.91
Computation of tax, Minn. Statutes 2004 297A.76
Conflict of laws
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Contested cases
Administrative review, exemption, Minn. Statutes 2004 297A.65
Permits, revocation, Minn. Statutes 2004 297A.86
Counties, new taxes or increases, Minn. Statutes 2004 477A.016
Credits
Indian tribes, revenue sharing, Minn. Statutes 2004 270.60
Local sales and use taxes, Minn. Statutes 2004 297A.80, 297A.99
Multistate Tax Compact, Minn. Statutes 2004 290.171
Tax credit certificates, border cities, Minn. Statutes 2004 469.1735
Taxes in other states or countries, Minn. Statutes 2004 297A.80
Data, Minn. Statutes 2004 297A.995
Defenses
Jeopardy assessments, Minn. Statutes 2004 297A.93
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Definitions
Common carriers as retailers, Minn. Statutes 2004 297A.90
Information returns (taxes), Minn. Statutes 2004 289A.18
Mineral production facilities, Minn. Statutes 2004 297A.71
Multistate Tax Compact, Minn. Statutes 2004 290.171
Nonprofit groups, exemptions, Minn. Statutes 2004 297A.70
Permits, Minn. Statutes 2004 297A.86
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2004 469.1733
Notice requirements, Minn. Statutes 2004 270.73
Direct pay certificates, Minn. Statutes 2004 297A.89
Disclosure
Returns, tax administration purposes, Minn. Statutes 2004 270B.12
Sales tax permits, information about, Minn. Statutes 2004 270B.08, 270B.081
Economic development authorities, Minn. Statutes 2004 469.101
Enforcement of law, Minn. Statutes 2004 297A.99
Evasion, Minn. Statutes 2004 289A.63
Exemption certificates
Aircraft, Minn. Statutes 2004 297A.82
Contents, Minn. Statutes 2004 297A.72
Fungible goods, commingling, Minn. Statutes 2004 297A.74
Information about, disclosure, Minn. Statutes 2004 270B.081
Multiple points of use exemption certificates, Minn. Statutes 2004 297A.668
Multistate Tax Compact, Minn. Statutes 2004 290.171
Purchasers, duties, Minn. Statutes 2004 297A.665, 297A.72
Retailers, duties, Minn. Statutes 2004 297A.665
Use, Minn. Statutes 2004 289A.60, 297A.73
Exemptions
Agricultural exemptions, Minn. Statutes 2004 297A.69
Agriculture processing facilities, Minn. Statutes 2004 297A.71
Aircraft, Minn. Statutes 2004 297A.82
Aircraft engine repair and heavy maintenance facilities, Minn. Statutes 2004 297A.71
Biotechnology and health sciences industry zones, Minn. Statutes 2004 297A.68, 469.336, 469.340
Border city development zones, Minn. Statutes 2004 469.1732, 469.1734, 469.1735
Building materials and supplies, Minn. Statutes 2004 297A.71
Business exemptions, Minn. Statutes 2004 297A.68
Certificates, see Exemption certificates under this topic
Constitutional exemptions, Minn. Statutes 2004 297A.67
Construction exemptions, Minn. Statutes 2004 297A.71
De minimis exemption, Minn. Statutes 2004 297A.63, 297A.67
Direct satellite broadcasting service facilities, Minn. Statutes 2004 297A.71
Enterprise zones, appropriations for, Minn. Statutes 2004 469.169
Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2004 297A.665
General exemptions, Minn. Statutes 2004 297A.67
Government exemptions, Minn. Statutes 2004 297A.70
Great Lakes Commission, Minn. Statutes 2004 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2004 62L.13
Job opportunity building zones, Minn. Statutes 2004 469.319
Local governments, Minn. Statutes 2004 297A.98
Local sales and use taxes, Minn. Statutes 2004 297A.99
Mineral production facilities, Minn. Statutes 2004 297A.71
Minnesota Risk Adjustment Association, Minn. Statutes 2004 62Q.03
Motor vehicles, Minn. Statutes 2004 297B.13
Nonprofit arts organizations, admissions, Minn. Statutes 2004 297A.96
Nonprofit exemptions generally, Minn. Statutes 2004 297A.70
Nonprofit organizations, fundraising, Minn. Statutes 2004 297A.70
Property purchased for lease to state, Minn. Statutes 2004 16A.85
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Senior citizens organizations, fundraising, Minn. Statutes 2004 297A.70
Service cooperatives (SCs), Minn. Statutes 2004 123A.21
Services not taxed, Minn. Statutes 2004 297A.61
State Lottery revenues, Minn. Statutes 2004 297A.65
State property, transfers of agency powers, Minn. Statutes 2004 15.039
Steel reprocessors, pollution control equipment, Minn. Statutes 2004 297A.68
Student organizations, fundraising, Minn. Statutes 2004 297A.70
Transient merchants, Minn. Statutes 2004 329.11
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Use taxes, personal use exemption, Minn. Statutes 2004 297A.67
Fees, rental motor vehicles, registration, Minn. Statutes 2004 297A.64
Gambling, see GAMBLING TAXES
Imposition of tax
Federal land occupants, Minn. Statutes 2004 1.042
Generally, Minn. Statutes 2004 297A.62, 297A.75
Local sales and use taxes, Minn. Statutes 2004 297A.99
Municipal solid waste management services use tax, Minn. Statutes 2004 297H.115
Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2004 297A.665
Status as debt, Minn. Statutes 2004 297A.77
Taxes in other states or countries, Minn. Statutes 2004 297A.80
Use taxes, Minn. Statutes 2004 297A.63
Interest
Liability, Minn. Statutes 2004 289A.31
Local sales and use taxes, Minn. Statutes 2004 297A.99
Refunds, Minn. Statutes 2004 289A.56, 297A.75
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Revenues, see same under this topic
Unpaid interest, successor liability of businesses, Minn. Statutes 2004 270.102
Interpretation of law
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2004 297A.66
Job opportunity building zones
Building materials and supplies, exemptions, Minn. Statutes 2004 297A.68, 469.315
Exemptions, repayment obligation, Minn. Statutes 2004 469.319
Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2004 297B.03
Judgments, nonpayment of taxes
Tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2004 297A.91
Lawsuits
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2004 297A.91
Recovery of taxes, Minn. Statutes 2004 297A.77
Tax liability, right of contribution, Minn. Statutes 2004 270.101
Taxes imposed by other states, statutes of limitation, Minn. Statutes 2004 541.01
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Venue, Minn. Statutes 2004 289A.63
Liability, uniform sales and use tax administration
Certified automated system and service providers, Minn. Statutes 2004 297A.995
In lieu taxes, State Lottery revenues, Minn. Statutes 2004 297A.65, 297A.94
Like-kind transactions
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Local sales and use taxes
Application of law, uniform rules, Minn. Statutes 2004 297A.99
Baseball park (major league), Minn. Statutes 2004 473I.07
Collection, Minn. Statutes 2004 270.059, 297A.99
Coordination, state tax, Minn. Statutes 2004 297A.95
Credits, Minn. Statutes 2004 297A.80, 297A.99
Deductions, Minn. Statutes 2004 297A.99
Delinquent taxes, notice, Minn. Statutes 2004 270.73
Depositing, Minn. Statutes 2004 270.059
Determination of where sales occur, Minn. Statutes 2004 297A.99
Exemptions, uniform rules, Minn. Statutes 2004 297A.99
Expiration or termination, Minn. Statutes 2004 297A.99
Generally, Minn. Statutes 2004 297A.99
Local governments, duties, Minn. Statutes 2004 297A.99
Minneapolis, Minn. Statutes 2004 473.592
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2004 297A.66
Payment by Revenue Department, Minn. Statutes 2004 270.058
Presumptions, Minn. Statutes 2004 297A.99
Rates, Minn. Statutes 2004 297A.95, 297A.99
Revenue Department, duties, Minn. Statutes 2004 270.058, 297A.99
Taxpayers, see same under this topic
Uniform rules, Minn. Statutes 2004 297A.99
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Voters' approval, Minn. Statutes 2004 297A.99
Monetary allowances
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Nexus, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Normal course of business, defined, Minn. Statutes 2004 297A.61
Offsets, uncollectible debt, Minn. Statutes 2004 297A.81
Orders, appeals, disposition, Minn. Statutes 2004 289A.65
Overpayment, refunds, interest, Minn. Statutes 2004 289A.50
Payment
Accelerated payments, violations, monetary penalties, Minn. Statutes 2004 289A.60
Agricultural resource projects, records, Minn. Statutes 2004 41A.03
Aircraft, Minn. Statutes 2004 297A.82, 360.654
Annual payments, Minn. Statutes 2004 289A.18
Common carriers registered as retailers, Minn. Statutes 2004 297A.90
Direct payments to Revenue Department, Minn. Statutes 2004 297A.668, 297A.89, 297A.90
Due dates, Minn. Statutes 2004 289A.20
Electronic payments, Minn. Statutes 2004 289A.20, 289A.60
Estimated payments, Minn. Statutes 2004 289A.20
Gambling taxes, payment in lieu of, Minn. Statutes 2004 297E.02
Jeopardy assessments, Minn. Statutes 2004 297A.93
June accelerated payment, Minn. Statutes 2004 289A.20
Municipal solid waste management services use tax, Minn. Statutes 2004 297H.115
Nonresident contractors, cash surety or bond, Minn. Statutes 2004 290.9705
Proof of payment, watercraft purchaser's certificate, Minn. Statutes 2004 86B.401
Quarterly payments, Minn. Statutes 2004 289A.18
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Unpaid taxes, Minn. Statutes 2004 270.102, 297A.665
Use taxes, direct payment requirements, Minn. Statutes 2004 297A.89
Violations and penalties, see same under this topic
Penalties (monetary)
Additional to criminal penalties, Minn. Statutes 2004 289A.60
Collection, Minn. Statutes 2004 289A.60
Estimated taxes, underpayment, Minn. Statutes 2004 289A.60
Generally, Minn. Statutes 2004 289A.60
Liability, Minn. Statutes 2004 270.101, 289A.31
Local sales and use taxes, Minn. Statutes 2004 297A.99
Payment violations, Minn. Statutes 2004 289A.60
Permit violations, Minn. Statutes 2004 289A.60
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Returns, filing violations, Minn. Statutes 2004 289A.60
Revenues, see same under this topic
Taxpayers, failure to provide Social Security number, Minn. Statutes 2004 289A.60
Unpaid penalties, successor liability of businesses, Minn. Statutes 2004 270.102
Permits
Applications, Minn. Statutes 2004 297A.83
Assignability, Minn. Statutes 2004 297A.84
Cancellation, Minn. Statutes 2004 270B.08, 297A.83, 297A.85, 297A.86
Contested cases, Minn. Statutes 2004 297A.86
Definitions, Minn. Statutes 2004 297A.86
Denial, effect, Minn. Statutes 2004 297A.83
Direct pay permits, information about, disclosure, Minn. Statutes 2004 270B.081
Duration, Minn. Statutes 2004 297A.84
Engaging in business after revocation, Minn. Statutes 2004 289A.60, 289A.63
Issuance, disclosure, Minn. Statutes 2004 270B.08
New permits, issuance after cancellation or revocation, Minn. Statutes 2004 297A.86
Out-of-state retailers, Minn. Statutes 2004 297A.83
Reinstatement, Minn. Statutes 2004 297A.86
Requirements, Minn. Statutes 2004 297A.87
Sales without permit, Minn. Statutes 2004 289A.63
Security, Minn. Statutes 2004 297A.84, 297A.86
Suspension or revocation
Cigarette distributors or subjobbers, Minn. Statutes 2004 297F.04, 297F.185
Contested cases, Minn. Statutes 2004 297A.86
Data classification, Minn. Statutes 2004 270B.08
Definitions, Minn. Statutes 2004 297A.86
Disclosure, Minn. Statutes 2004 270B.08
Engaging in business after, Minn. Statutes 2004 289A.60, 289A.63
Gambling licenses, Minn. Statutes 2004 349.155
Grounds, generally, Minn. Statutes 2004 297A.86
Notice requirements, Minn. Statutes 2004 297A.86
Three revocations in five years, effect, Minn. Statutes 2004 297A.86
Tobacco products distributors or subjobbers, Minn. Statutes 2004 297F.04, 297F.185
Validity, Minn. Statutes 2004 297A.84
Voluntary applications, Minn. Statutes 2004 297A.83
Presumptions
Exemption certificates, see same under this topic
Gross receipts, subject to tax, Minn. Statutes 2004 297A.665
Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2004 297A.99
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2004 297A.66
Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2004 297A.665
Rates
Alcoholic beverages, Minn. Statutes 2004 297A.62
Common carriers registered as retailers, Minn. Statutes 2004 297A.90
Coordination, state and local rates, Minn. Statutes 2004 297A.95
Fur clothing tax, Minn. Statutes 2004 295.60
Generally, Minn. Statutes 2004 297A.62
Local sales and use taxes, Minn. Statutes 2004 297A.95, 297A.99
Manufactured homes, Minn. Statutes 2004 297A.62
Park trailers, Minn. Statutes 2004 297A.62
Taxes in other states or countries, Minn. Statutes 2004 297A.80
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Rebates, Minn. Statutes 2004 16A.1522, 16A.46, 256.028
Receipts (documents), use taxes, Minn. Statutes 2004 297A.77, 297A.78
Refund claims
Applications, Minn. Statutes 2004 297A.75
Filing, statutes of limitations, Minn. Statutes 2004 289A.40
Refunds
Agriculture processing facilities, Minn. Statutes 2004 297A.71, 297A.75
Applications, Minn. Statutes 2004 297A.75
Appropriations for, Minn. Statutes 2004 297A.75
Border city development zones, Minn. Statutes 2004 469.1734
Building materials, Minn. Statutes 2004 297A.75
Capital equipment, Minn. Statutes 2004 289A.56, 297A.75
Chair lifts, ramps, and elevators, Minn. Statutes 2004 297A.75
Claims, Minn. Statutes 2004 289A.40, 297A.75
Common carriers, Minn. Statutes 2004 289A.56, 297A.90
Correctional facilities, Minn. Statutes 2004 297A.75
Denial, administrative review, Minn. Statutes 2004 289A.50, 289A.65
Disabled veterans' residences, Minn. Statutes 2004 297A.75
Erroneous collections, Minn. Statutes 2004 289A.50
Form prepared by Revenue Department, Minn. Statutes 2004 289A.50
Indian tribes, tax refund agreements, Minn. Statutes 2004 270.60
Interest, Minn. Statutes 2004 289A.50, 289A.56, 297A.75
Limitations, Minn. Statutes 2004 289A.40
Local sales and use taxes, Minn. Statutes 2004 297A.99
Long Lake conservation center, Minn. Statutes 2004 297A.75
Mineral production facilities, Minn. Statutes 2004 297A.75
To purchasers, Minn. Statutes 2004 289A.50, 289A.56
Remittance of amounts collected as taxes, Minn. Statutes 2004 289A.31
To vendors, Minn. Statutes 2004 289A.50
Who must apply, Minn. Statutes 2004 297A.75
Yellow Medicine County law enforcement and family service center, Minn. Statutes 2004 297A.75
Reports about
Gross receipts reporting, cash or accrual basis, Minn. Statutes 2004 297A.79
Revenues, government revenues, Minn. Statutes 2004 297A.991
Tax incidence biennial reports, Minn. Statutes 2004 270.0682
Returns
Amended returns, Minn. Statutes 2004 469.319, 469.340
Common carriers registered as retailers, Minn. Statutes 2004 297A.90
Consolidated returns, Minn. Statutes 2004 289A.11, 289A.60
Disclosure, tax administration purposes, Minn. Statutes 2004 270B.12
Dollar amounts, rounding off, Minn. Statutes 2004 289A.11
Failure to file, Minn. Statutes 2004 289A.60, 289A.63, 297A.85
Failure to report local sales taxes, monetary penalties, Minn. Statutes 2004 289A.60
False or fraudulent returns, Minn. Statutes 2004 289A.63
Filing, Minn. Statutes 2004 289A.11, 289A.18, 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2004 289A.60
Inspection, tax administration purposes, Minn. Statutes 2004 270B.12
Municipal solid waste management services use tax, Minn. Statutes 2004 297H.115
Remittance of amounts collected as taxes, Minn. Statutes 2004 289A.31
Rental motor vehicles, registration fees, Minn. Statutes 2004 297A.64
Reporting form, solid waste management taxes, Minn. Statutes 2004 297H.10
Rulemaking, Minn. Statutes 2004 289A.11
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Revenues
Depositing, Minn. Statutes 2004 41A.06, 297A.94
Government revenues, Minn. Statutes 2004 297A.991
Indian tribes, revenue-sharing agreements, Minn. Statutes 2004 270.60
Local sales and use taxes, collection and distribution, Minn. Statutes 2004 297A.99
Reports about, Minn. Statutes 2004 297A.991
Rulemaking about
Aircraft, Minn. Statutes 2004 360.595
Retailer agreements, uniform methods of adding tax, Minn. Statutes 2004 297A.76
Returns, Minn. Statutes 2004 289A.11
Sales tax account numbers, exemption certificates, Minn. Statutes 2004 297A.72
Schedules and tables
State and local rates, coordination, Minn. Statutes 2004 297A.95
Snowmobiles, purchase and registration requirements, Minn. Statutes 2004 84.82
Sourcing of sale
Generally, Minn. Statutes 2004 297A.668
Telecommunication sourcing, Minn. Statutes 2004 297A.669
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
State budget, recommended revenue targets, Minn. Statutes 2004 16A.102
State property
Transfers between agencies, exemptions, Minn. Statutes 2004 15.039
Statutes of limitations
Additional taxes, assessments, Minn. Statutes 2004 289A.38
Taxes imposed by other states, lawsuits, Minn. Statutes 2004 541.01
Violations, generally, Minn. Statutes 2004 289A.63
Streamlined sales tax agreement
Generally, Minn. Statutes 2004 297A.995
Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2004 297A.666
Uncollectible debt, allocation among member states, Minn. Statutes 2004 297A.81
Withdrawal from agreement, effect, Minn. Statutes 2004 297A.66
Tax liability
Erroneous data provided by state, relief from liability, Minn. Statutes 2004 297A.995
Estimated taxes, underpayment, monetary penalties, Minn. Statutes 2004 289A.60
Failure to report, permits, cancellation, Minn. Statutes 2004 297A.85
Interest, Minn. Statutes 2004 289A.31
Lawsuits, right of contribution, Minn. Statutes 2004 270.101
Multistate Tax Compact, exemption, Minn. Statutes 2004 290.171
Municipal solid waste management services use tax, Minn. Statutes 2004 297H.115
Personal liability, Minn. Statutes 2004 270.101
Purchasers, Minn. Statutes 2004 289A.31
Retailers or sellers, Minn. Statutes 2004 289A.31, 297A.665, 297A.666
Tax liability agreements, Minn. Statutes 2004 289A.65
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Use taxes, Minn. Statutes 2004 289A.31, 297A.78
Who is liable, Minn. Statutes 2004 289A.31
Tax liens, successor businesses, duties, Minn. Statutes 2004 270.102
Tax notices, delinquent taxes, Minn. Statutes 2004 270.73
Tax tables, state and local rates, coordination, Minn. Statutes 2004 297A.95
Taxable services, generally, Minn. Statutes 2004 297A.61
Taxpayers
Administrative review, rights, Minn. Statutes 2004 289A.65
Defined, Minn. Statutes 2004 297A.86
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2004 289A.60
Notice given, arbitration requests, multistate taxes, Minn. Statutes 2004 290.171
Notice received, Minn. Statutes 2004 270.73, 297A.86
Receipts, extinguishment of liability, Minn. Statutes 2004 297A.78
Reports given, gross receipts from sales, Minn. Statutes 2004 297A.79
Sales to, delinquent taxes, Minn. Statutes 2004 270.73
Security, Minn. Statutes 2004 297A.84, 297A.86, 297A.92
Service of process on, Minn. Statutes 2004 297A.86, 297A.92
Sureties, Minn. Statutes 2004 297A.92
Uncollectible debt, offsets, Minn. Statutes 2004 297A.81
Towns, new taxes or increases, Minn. Statutes 2004 477A.016
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2004 297A.995
Use taxes
Collection, Minn. Statutes 2004 297A.77, 297A.89
Direct pay taxes deemed use taxes, Minn. Statutes 2004 297A.90
Exemption certificates, Minn. Statutes 2004 297A.665
Imposition of tax, Minn. Statutes 2004 297A.63
Liability, Minn. Statutes 2004 297A.78
Local sales and use taxes, Minn. Statutes 2004 297A.99
Municipal solid waste management services, Minn. Statutes 2004 297H.115
Personal use exemption, Minn. Statutes 2004 297A.67
Rounding up or down, Minn. Statutes 2004 297A.76
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Collection violations, Minn. Statutes 2004 270.101, 289A.63
Criminal penalties, Minn. Statutes 2004 289A.63
Monetary penalties, Minn. Statutes 2004 289A.60
Payment violations
Criminal penalties, Minn. Statutes 2004 289A.63
Electronic payments, monetary penalties, Minn. Statutes 2004 289A.60
Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2004 168.27
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2004 297A.91
Personal liability, Minn. Statutes 2004 270.101
Permits, see same under this topic