SALES AND USE TAXES

Adding to sales price

Rental motor vehicle tax, exception, Minn. Statutes 2010 297A.61

Retailer agreements, uniform methods, Minn. Statutes 2010 297A.76

Administration

Agents regarded as retailers, Minn. Statutes 2010 297A.83

Compliance requirements, Minn. Statutes 2010 289A.01

Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2010 297A.665

Admissions, Minn. Statutes 2010 297A.61, 297A.68, 297A.70

Advertising, violations, Minn. Statutes 2010 289A.63

Advertising materials, Minn. Statutes 2010 297A.68

Aggregate materials deliveries, Minn. Statutes 2010 297A.61

Agricultural exemptions, Minn. Statutes 2010 297A.69

Agricultural machinery and equipment, Minn. Statutes 2010 297A.68

Agriculture processing facilities, Minn. Statutes 2010 297A.75

Air cooling equipment, Minn. Statutes 2010 297A.68

Aircraft, Minn. Statutes 2010 297A.82

All-terrain vehicles, registration, Minn. Statutes 2010 84.922

Ambulance supplies and vehicles, Minn. Statutes 2010 297A.67

Amnesty provisions, uncollected or unpaid taxes, Minn. Statutes 2010 297A.666

Amount, computing, Minn. Statutes 2010 297A.76

Ancillary services, Minn. Statutes 2010 297A.61, 297A.669

Aquaculture equipment, Minn. Statutes 2010 297A.61

Assessments

Additional taxes, Minn. Statutes 2010 289A.38, 289A.60

Agricultural resource projects, Minn. Statutes 2010 41A.06

Jeopardy assessments, Minn. Statutes 2010 270C.36

Procedure for, Minn. Statutes 2010 270C.56

Refund claims, limitations, Minn. Statutes 2010 289A.40

Athletic facility memberships, Minn. Statutes 2010 297A.61

Baby products, Minn. Statutes 2010 297A.67

Bad debt loss, time limits on claims, Minn. Statutes 2010 289A.40

Baseball park, Minn. Statutes 2010 297A.71, 473.757, 473.762

Biotechnology and health sciences industry zones, Minn. Statutes 2010 297A.68, 469.336, 469.340

Boats and boating, proof of payment, watercraft purchaser's certificate, Minn. Statutes 2010 86B.401

Border city development zones

Collection, Minn. Statutes 2010 289A.56, 469.1734

Exemptions, Minn. Statutes 2010 469.1732, 469.1735

Tax incentives, disqualification, Minn. Statutes 2010 469.1733

Building materials, Minn. Statutes 2010 297A.61, 297A.71

Bundled transactions, Minn. Statutes 2010 297A.61

Burials, equipment for, Minn. Statutes 2010 297A.67

Business exemptions, Minn. Statutes 2010 297A.68

Cable television

Equipment, Minn. Statutes 2010 297A.68

Service, Minn. Statutes 2010 297A.61

Candy

Exemptions, Minn. Statutes 2010 297A.67, 297A.70

Generally, Minn. Statutes 2010 297A.61

Capital equipment, Minn. Statutes 2010 297A.68, 297A.75

Carpeting, Minn. Statutes 2010 297A.61

Certified service providers

Bad debt claims, Minn. Statutes 2010 289A.50

Relief from tax liability, Minn. Statutes 2010 297A.665

Uncollectible debt, offsets, Minn. Statutes 2010 297A.81

Cigarettes

Annual price survey, Minn. Statutes 2010 297F.25

Consumer use taxes, Minn. Statutes 2010 297F.25

Exemption certificates, Minn. Statutes 2010 297A.67

Sales taxes, Minn. Statutes 2010 297F.25

Cities, new taxes or increases, Minn. Statutes 2010 477A.016

City development districts, Minn. Statutes 2010 469.127

Claims, refund, Minn. Statutes 2010 289A.38, 289A.40, 297A.75

Cleaning services, Minn. Statutes 2010 297A.61

Clothing, Minn. Statutes 2010 297A.67

Collection

Agents regarded as retailers, Minn. Statutes 2010 297A.83

Agricultural resource projects, Minn. Statutes 2010 41A.06

Agriculture processing facilities, Minn. Statutes 2010 297A.71

Aircraft, collection by Transportation Department, Minn. Statutes 2010 297A.82

Border city development zones, Minn. Statutes 2010 289A.56, 469.1734

By retail dealers, Minn. Statutes 2010 297A.66

Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2010 297A.995

Exemption certificates, see same under this topic

Failure to collect, criminal penalties, Minn. Statutes 2010 289A.63

Fraudulent failure to collect, seller's liability, Minn. Statutes 2010 297A.665

Generally, Minn. Statutes 2010 297A.75, 297A.77

Jeopardy collections, Minn. Statutes 2010 270C.36

Local lodging taxes, collection with, Minn. Statutes 2010 469.190

Local sales and use taxes, Minn. Statutes 2010 270C.15, 297A.66, 297A.99

Monetary penalties, Minn. Statutes 2010 289A.60

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2010 297A.66

Remittance of amounts collected as taxes, Minn. Statutes 2010 289A.31, 297A.77

Revenue Department, duties, Minn. Statutes 2010 297A.99

State contractors, foreign vendors, Minn. Statutes 2010 16C.03

Uncollected taxes, amnesty provisions, Minn. Statutes 2010 297A.665

Uncollectible debt, offsets, Minn. Statutes 2010 297A.81

Use taxes, Minn. Statutes 2010 297A.77, 297A.89

Violations, Minn. Statutes 2010 289A.63

Who must collect, Minn. Statutes 2010 297A.66

Common carriers registered as retailers, Minn. Statutes 2010 297A.90

Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2010 297A.91

Computation of tax, Minn. Statutes 2010 297A.76

Computer software, Minn. Statutes 2010 297A.61

Computers, Minn. Statutes 2010 297A.67

Conference bridging services, Minn. Statutes 2010 297A.61

Constitutionally required increases, Minn. Statutes 2010 297A.62

Construction materials, exemptions, Minn. Statutes 2010 297A.71

Contested cases

Administrative review, exemption, Minn. Statutes 2010 297A.65

Permits, revocation, Minn. Statutes 2010 270C.722

Counties, new taxes or increases, Minn. Statutes 2010 477A.016

Court reporter documents, Minn. Statutes 2010 297A.68

Credits

Indian tribes, revenue sharing, Minn. Statutes 2010 270C.19

Local sales and use taxes, Minn. Statutes 2010 297A.80, 297A.99

Multistate Tax Compact, Minn. Statutes 2010 290.171

Tax credit certificates, border cities, Minn. Statutes 2010 469.1735

Taxes in other states or countries, Minn. Statutes 2010 297A.80

Cross-country ski passes, Minn. Statutes 2010 297A.67

Defenses, jeopardy assessments, Minn. Statutes 2010 270C.36

Definitions

Generally, Minn. Statutes 2010 297A.61

Information returns (taxes), Minn. Statutes 2010 289A.18

Multistate Tax Compact, Minn. Statutes 2010 290.171

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2010 297A.995

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2010 469.1733

Notice requirements, Minn. Statutes 2010 270C.725

Detailed telecommunications billing services, Minn. Statutes 2010 297A.61

Dietary supplements, Minn. Statutes 2010 297A.61

Direct pay certificates, Minn. Statutes 2010 297A.89

Direct satellite

Equipment, Minn. Statutes 2010 297A.68

Service, Minn. Statutes 2010 297A.61

Disclosure

Returns, tax administration purposes, Minn. Statutes 2010 270B.12

Sales tax permits, information about, Minn. Statutes 2010 270B.08, 270B.081

Drugs and medicine, Minn. Statutes 2010 297A.67

Dry cleaning services, Minn. Statutes 2010 297A.61

Economic development authorities, Minn. Statutes 2010 469.101

Enforcement of law, Minn. Statutes 2010 297A.99

Enterprise zones, Minn. Statutes 2010 469.169

Equipment used to produce services, Minn. Statutes 2010 297A.68

Evasion, Minn. Statutes 2010 289A.63

Exemption certificates

Aircraft, Minn. Statutes 2010 297A.82

Cigarettes, Minn. Statutes 2010 297A.67

Contents, Minn. Statutes 2010 297A.72

Fungible goods, commingling, Minn. Statutes 2010 297A.74

Information about, disclosure, Minn. Statutes 2010 270B.081

Multistate Tax Compact, Minn. Statutes 2010 290.171

Purchasers, duties, Minn. Statutes 2010 297A.665, 297A.72

Retailers, duties, Minn. Statutes 2010 297A.665

Solar energy systems, Minn. Statutes 2010 297A.67

Use, Minn. Statutes 2010 289A.60, 297A.73

Exemptions

Agricultural exemptions, Minn. Statutes 2010 297A.69

Aircraft, Minn. Statutes 2010 297A.82

Baseball park, Minn. Statutes 2010 297A.71

Biotechnology and health sciences industry zones, Minn. Statutes 2010 297A.68, 469.336, 469.340

Border city development zones, Minn. Statutes 2010 289A.56, 469.1732, 469.1734, 469.1735

Building materials and supplies, Minn. Statutes 2010 297A.71

Business exemptions, Minn. Statutes 2010 297A.68

Cable television equipment, Minn. Statutes 2010 297A.68

Certificates, see Exemption certificates under this topic

De minimis exemption, Minn. Statutes 2010 297A.63, 297A.67

Direct satellite equipment, Minn. Statutes 2010 297A.68

Enterprise zones, Minn. Statutes 2010 469.169

Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2010 297A.665

General exemptions, Minn. Statutes 2010 297A.67

Government exemptions, Minn. Statutes 2010 297A.70

Great Lakes Commission, Minn. Statutes 2010 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2010 62L.13

Hydroelectric generating facility, Minn. Statutes 2010 297A.71

Industrial production materials, Minn. Statutes 2010 297A.68

International economic development zone, Minn. Statutes 2010 297A.68, 469.324

Job opportunity building zones (JOBZ), Minn. Statutes 2010 297A.68, 469.319

Land clearing contracts, Minn. Statutes 2010 297A.68

Local governments, Minn. Statutes 2010 297A.98

Local sales and use taxes, Minn. Statutes 2010 297A.99

Logging equipment, Minn. Statutes 2010 297A.69

Minnesota Risk Adjustment Association, Minn. Statutes 2010 62Q.03

Motor vehicles, Minn. Statutes 2010 297B.13

Nonprofit arts organizations, admissions, Minn. Statutes 2010 297A.96

Nonprofit exemptions generally, Minn. Statutes 2010 297A.70

Property purchased for lease to state, Minn. Statutes 2010 16A.85

Service cooperatives (SCs), Minn. Statutes 2010 123A.21

State Lottery, Minn. Statutes 2010 297A.65, 297A.70

Steel reprocessors, pollution control equipment, Minn. Statutes 2010 297A.68

Telecommunications equipment, Minn. Statutes 2010 297A.68

Transient merchants, Minn. Statutes 2010 329.11

University of Minnesota football stadium, Minn. Statutes 2010 297A.71

Farm auctions, Minn. Statutes 2010 297A.68

Farm machinery, Minn. Statutes 2010 297A.61

Feminine hygiene products, Minn. Statutes 2010 297A.67

Fire sprinkler systems, Minn. Statutes 2010 297A.68

Flea markets and shows, Minn. Statutes 2010 297A.87

Floor coverings, Minn. Statutes 2010 297A.61

Food

Exemptions, Minn. Statutes 2010 297A.67

Preparation, Minn. Statutes 2010 297A.61

Food preparation equipment, Minn. Statutes 2010 297A.68

Food stamps, purchases with, Minn. Statutes 2010 297A.67

Fuels, residential heating, exemption, Minn. Statutes 2010 297A.67

Fundraising sales of food, exemptions, Minn. Statutes 2010 297A.70

Fungible goods, commingling, exemption certificates, Minn. Statutes 2010 297A.74

Fur clothing, Minn. Statutes 2010 297A.61

Gambling, see GAMBLING TAXES

Government exemptions, Minn. Statutes 2010 297A.70

Great Lakes Commission, Minn. Statutes 2010 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2010 62L.13

Hydroelectric generating facility, Minn. Statutes 2010 297A.71

Imposition of tax

Generally, Minn. Statutes 2010 297A.62, 297A.75

Local sales and use taxes, Minn. Statutes 2010 297A.99

Right to impose, Minn. Statutes 2010 1.042

Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2010 297A.665

Status as debt, Minn. Statutes 2010 297A.77

Taxes in other states or countries, Minn. Statutes 2010 297A.80

Use taxes, Minn. Statutes 2010 297A.63

In lieu taxes, State Lottery revenues, Minn. Statutes 2010 297A.65, 297A.94

Increases, constitutionally required, Minn. Statutes 2010 297A.62

Industrial production materials, Minn. Statutes 2010 297A.68

Installations, Minn. Statutes 2010 297A.61

Interest

Liability, Minn. Statutes 2010 289A.31

Local sales and use taxes, Minn. Statutes 2010 297A.99

Purchasers, Minn. Statutes 2010 289A.55

Refunds, Minn. Statutes 2010 289A.56, 297A.75

Revenues, see same under this topic

Unpaid interest, successor liability of businesses, Minn. Statutes 2010 270C.57

International economic development zone

Exemptions, Minn. Statutes 2010 297A.68, 469.324

Refunds, Minn. Statutes 2010 297A.75

Repayment obligation, Minn. Statutes 2010 469.328

Job opportunity building zones (JOBZ)

Exemptions, Minn. Statutes 2010 297A.68, 469.315

Exemptions, repayment obligation, Minn. Statutes 2010 469.319

Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2010 297B.03

Refunds, Minn. Statutes 2010 297A.75

Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2010 297A.91

Kennels, Minn. Statutes 2010 297A.61

Land clearing contracts, Minn. Statutes 2010 297A.68

Laundry services, Minn. Statutes 2010 297A.61

Lawn services, Minn. Statutes 2010 297A.61

Lawsuits

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2010 297A.91

Recovery of taxes, Minn. Statutes 2010 297A.77

Tax liability, right of contribution, Minn. Statutes 2010 270C.56

Taxes imposed by other states, statutes of limitation, Minn. Statutes 2010 541.01

Venue, Minn. Statutes 2010 289A.63

Local governments, sales to, Minn. Statutes 2010 297A.70, 297A.98

Local sales and use taxes

Collection, Minn. Statutes 2010 270C.15, 297A.99

Coordination, state tax, Minn. Statutes 2010 297A.95

Credits, Minn. Statutes 2010 297A.80, 297A.99

Delinquent taxes, notice, Minn. Statutes 2010 270C.725

Depositing, Minn. Statutes 2010 270C.15

Generally, Minn. Statutes 2010 297A.99

Greater Minnesota transportation sales and use tax, Minn. Statutes 2010 297A.993

Metropolitan transportation sales and use tax, Minn. Statutes 2010 297A.992, 398A.10

Minneapolis, Minn. Statutes 2010 473.592

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2010 297A.66

Rates, Minn. Statutes 2010 297A.95, 297A.99

Revenue Department, Minn. Statutes 2010 270C.14, 297A.99

Taxpayers, see same under this topic

Lodging, Minn. Statutes 2010 297A.61

Logging equipment, Minn. Statutes 2010 297A.61, 297A.69

Manufactured homes, Minn. Statutes 2010 297A.62, 297A.668, 297A.67

Massages, Minn. Statutes 2010 297A.61

Meals, Minn. Statutes 2010 297A.67

Medical equipment, Minn. Statutes 2010 297A.67, 297A.68

Metropolitan transportation sales and use tax, Minn. Statutes 2010 297A.992, 398A.10

Minneapolis, local sales and use taxes, Minn. Statutes 2010 473.592

Minnesota Risk Adjustment Association, Minn. Statutes 2010 62Q.03

Modular homes, sourcing of sale, Minn. Statutes 2010 297A.668

Motor oils, used, Minn. Statutes 2010 297A.67

Motor vehicle cleaning services, Minn. Statutes 2010 297A.61

Motor vehicle leases, Minn. Statutes 2010 297A.815

Motor vehicle rentals

Definitions, Minn. Statutes 2010 297A.61

Tax and fees, Minn. Statutes 2010 297A.64

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Motor vehicles

Confiscation and forfeiture, Minn. Statutes 2010 297A.91

Disabled veterans, exemptions, Minn. Statutes 2010 297A.67

Exemptions, Minn. Statutes 2010 297B.13

Service loaners, exemption, Minn. Statutes 2010 297A.67

Natural gas, Minn. Statutes 2010 297A.68

Nonprofit arts organizations, admissions, Minn. Statutes 2010 297A.96

Nonprofit organizations, Minn. Statutes 2010 297A.70

Occasional sales, Minn. Statutes 2010 297A.67

Offsets, uncollectible debt, Minn. Statutes 2010 297A.81

Overpayment, refunds, interest, Minn. Statutes 2010 289A.50

Packing materials, Minn. Statutes 2010 297A.68

Park trailers, Minn. Statutes 2010 297A.63

Parking, Minn. Statutes 2010 297A.61

Payment

Accelerated monthly payments, Minn. Statutes 2010 289A.20

Accelerated payments, violations, monetary penalties, Minn. Statutes 2010 289A.60

Agricultural resource projects, records, Minn. Statutes 2010 41A.03

Aircraft, Minn. Statutes 2010 297A.82, 360.654

Annual payments, Minn. Statutes 2010 289A.18

Direct payments to Revenue Department, Minn. Statutes 2010 297A.668, 297A.89

Due dates, Minn. Statutes 2010 289A.20

Electronic payments

Exception to, 289A.11, 289A.20

Generally, Minn. Statutes 2010 289A.20

Monetary penalties, Minn. Statutes 2010 289A.60

Estimated payments, Minn. Statutes 2010 289A.20

Gambling taxes, payment in lieu of, Minn. Statutes 2010 297E.02

Jeopardy assessments, Minn. Statutes 2010 270C.36

June accelerated payment, Minn. Statutes 2010 289A.20

Nonresident contractors, cash surety or bond, Minn. Statutes 2010 290.9705

Proof of payment, watercraft purchaser's certificate, Minn. Statutes 2010 86B.401

Quarterly payments, Minn. Statutes 2010 289A.18

Unpaid taxes, Minn. Statutes 2010 270C.57, 297A.665

Use taxes, direct payment requirements, Minn. Statutes 2010 297A.89

Violations and penalties, see same under this topic

Penalties (monetary)

Generally, Minn. Statutes 2010 289A.60

Liability, Minn. Statutes 2010 289A.31

Local sales and use taxes, Minn. Statutes 2010 297A.99

Revenues, see same under this topic

Unpaid penalties, successor liability of businesses, Minn. Statutes 2010 270C.57

Permits

Applications, Minn. Statutes 2010 297A.83

Assignability, Minn. Statutes 2010 297A.84

Cancellation, Minn. Statutes 2010 270B.08, 270C.722, 297A.83, 297A.85

Contested cases, Minn. Statutes 2010 270C.722

Denial, effect, Minn. Statutes 2010 297A.83

Direct pay permits, information about, disclosure, Minn. Statutes 2010 270B.081

Duration, Minn. Statutes 2010 297A.84

Electronic notification, Minn. Statutes 2010 270C.085

Engaging in business after revocation, Minn. Statutes 2010 289A.60, 289A.63

Issuance, disclosure, Minn. Statutes 2010 270B.08

New permits, issuance after cancellation or revocation, Minn. Statutes 2010 270C.722

Out-of-state retailers, Minn. Statutes 2010 297A.83

Reinstatement, Minn. Statutes 2010 270C.722

Requirements, Minn. Statutes 2010 297A.87

Sales without permit, Minn. Statutes 2010 289A.63

Security, Minn. Statutes 2010 270C.722, 297A.84

Suspension or revocation

Cigarette distributors or subjobbers, Minn. Statutes 2010 297F.04, 297F.185

Data classification, Minn. Statutes 2010 270B.08

Disclosure, Minn. Statutes 2010 270B.08

Engaging in business after, Minn. Statutes 2010 289A.60, 289A.63

Gambling licenses, Minn. Statutes 2010 349.155

Generally, Minn. Statutes 2010 270C.722

Tobacco products distributors or subjobbers, Minn. Statutes 2010 297F.04, 297F.185

Validity, Minn. Statutes 2010 297A.84

Voluntary applications, Minn. Statutes 2010 297A.83

Pest control services, Minn. Statutes 2010 297A.61

Pet grooming services, Minn. Statutes 2010 297A.61

Petroleum products, Minn. Statutes 2010 297A.68

Pipelines, distribution and transmission through, Minn. Statutes 2010 297A.68

Plants (vegetation), Minn. Statutes 2010 297A.61

Prepaid wireless calling services, Minn. Statutes 2010 297A.669

Presumptions

Exemption certificates, see same under this topic

Gross receipts, subject to tax, Minn. Statutes 2010 297A.665

Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2010 297A.99

Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2010 297A.66

Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2010 297A.665

Prizes, Minn. Statutes 2010 297A.68

Property in transit, Minn. Statutes 2010 297A.68

Property purchased for lease to state, Minn. Statutes 2010 16A.85

Publications, Minn. Statutes 2010 297A.68

Rates

Combined rates, Minn. Statutes 2010 297A.62

Coordination, state and local rates, Minn. Statutes 2010 297A.95

Generally, Minn. Statutes 2010 297A.62

Local sales and use taxes, Minn. Statutes 2010 297A.95, 297A.99

Taxes in other states or countries, Minn. Statutes 2010 297A.80

Rebates, Minn. Statutes 2010 16A.46, 256.028, 270C.347

Receipts (documents), use taxes, Minn. Statutes 2010 297A.77, 297A.78

Refund claims

Applications, Minn. Statutes 2010 297A.75

Capital equipment refund claims, Minn. Statutes 2010 289A.40

Filing, statutes of limitations, Minn. Statutes 2010 289A.40

Purchaser filed refund claims, Minn. Statutes 2010 289A.38, 289A.40

Refunds

Agriculture processing facilities, Minn. Statutes 2010 297A.71, 297A.75

Biotechnology and health sciences industry zones, Minn. Statutes 2010 289A.56

Border city development zones, Minn. Statutes 2010 289A.56, 469.1734

Capital equipment, Minn. Statutes 2010 289A.40, 289A.56, 297A.75

Claims, Minn. Statutes 2010 289A.40, 297A.75

Common carriers, Minn. Statutes 2010 289A.56

Denial, administrative review, Minn. Statutes 2010 289A.50

Erroneous collections, Minn. Statutes 2010 289A.50

Form prepared by Revenue Department, Minn. Statutes 2010 289A.50

Generally, Minn. Statutes 2010 297A.75

Indian tribes, tax refund agreements, Minn. Statutes 2010 270C.19

Interest, Minn. Statutes 2010 289A.50, 289A.56, 297A.75

Job opportunity building zones, Minn. Statutes 2010 297A.75

Limitations, Minn. Statutes 2010 289A.40

Local sales and use taxes, Minn. Statutes 2010 297A.99

Offsets, MinnesotaCare premiums, Minn. Statutes 2010 256L.15

Remittance of amounts collected as taxes, Minn. Statutes 2010 289A.31

To purchasers, Minn. Statutes 2010 289A.38, 289A.40, 289A.50, 289A.56

To vendors, Minn. Statutes 2010 289A.50

Reports about

Explore Minnesota Tourism quarterly reports, Minn. Statutes 2010 270C.131

Gross receipts reporting, cash or accrual basis, Minn. Statutes 2010 297A.79

Revenues, government revenues, Minn. Statutes 2010 297A.991

Tax incidence biennial reports, Minn. Statutes 2010 270C.13

Retail sales, Minn. Statutes 2010 297A.61

Returns

Amended returns, Minn. Statutes 2010 469.319, 469.328, 469.340

Consolidated returns, Minn. Statutes 2010 289A.11, 289A.60

Disclosure, tax administration purposes, Minn. Statutes 2010 270B.12

Dollar amounts, rounding off, Minn. Statutes 2010 289A.11

Failure to file, Minn. Statutes 2010 289A.60, 289A.63, 297A.85

Failure to report local sales taxes, monetary penalties, Minn. Statutes 2010 289A.60

False or fraudulent returns, Minn. Statutes 2010 289A.63

Filing, Minn. Statutes 2010 289A.11, 289A.18, 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2010 289A.60

Inspection, tax administration purposes, Minn. Statutes 2010 270B.12

Remittance of amounts collected as taxes, Minn. Statutes 2010 289A.31

Rulemaking, Minn. Statutes 2010 289A.11

Revenue targets, Minn. Statutes 2010 16A.102

Revenues

Depositing, Minn. Statutes 2010 41A.06, 297A.94

Government revenues, Minn. Statutes 2010 297A.991

Indian tribes, revenue-sharing agreements, Minn. Statutes 2010 270C.19

Local sales and use taxes, collection and distribution, Minn. Statutes 2010 297A.99

Reports about, Minn. Statutes 2010 297A.991

Ring tones, Minn. Statutes 2010 297A.61

Sales tax account numbers

Exemption certificates, Minn. Statutes 2010 297A.72

State contracts with foreign vendors, Minn. Statutes 2010 16C.03

Schedules and tables, state and local rates, coordination, Minn. Statutes 2010 297A.95

Security services, Minn. Statutes 2010 297A.61

Senior citizens organizations, fundraising, Minn. Statutes 2010 297A.70

Service cooperatives (SCs), Minn. Statutes 2010 123A.21

Services, machinery and equipment used to provide, Minn. Statutes 2010 297A.68

Sewing materials, Minn. Statutes 2010 297A.67

Ships or vessels, Minn. Statutes 2010 297A.68

Ski areas, machinery and equipment for, Minn. Statutes 2010 297A.68

Snowmobiles, purchase and registration, Minn. Statutes 2010 84.82

Soft drinks

Exemptions, Minn. Statutes 2010 297A.67, 297A.70

Generally, Minn. Statutes 2010 297A.61

Solar energy products, Minn. Statutes 2010 297A.67

Solid waste management taxes, Minn. Statutes 2010 297H.10

Sourcing of sale

Generally, Minn. Statutes 2010 297A.668

Telecommunication sourcing, Minn. Statutes 2010 297A.669

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2010 297A.995

Special tooling, Minn. Statutes 2010 297A.68

Sports club memberships, Minn. Statutes 2010 297A.61

State budget, recommended revenue as a share of personal income, Minn. Statutes 2010 16A.102

State Lottery revenues, Minn. Statutes 2010 297A.65, 297A.94

State property

Property purchased for lease to state, exemption, Minn. Statutes 2010 16A.85

Transfers between agencies, exemptions, Minn. Statutes 2010 15.039

Statutes of limitations

Additional taxes, assessments, Minn. Statutes 2010 289A.38

Taxes imposed by other states, lawsuits, Minn. Statutes 2010 541.01

Violations, generally, Minn. Statutes 2010 289A.63

Steel reprocessors, pollution control equipment, Minn. Statutes 2010 297A.68

Streamlined sales tax agreement

Generally, Minn. Statutes 2010 297A.995

Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2010 297A.666

Uncollectible debt, allocation among member states, Minn. Statutes 2010 297A.81

Withdrawal from agreement, effect, Minn. Statutes 2010 297A.66

Student organizations, fundraising, Minn. Statutes 2010 297A.70

Super Bowl admissions, Minn. Statutes 2010 297A.68

Taconite production equipment, Minn. Statutes 2010 297A.68

Tax liability

Claims for refunds, Minn. Statutes 2010 270C.56

Estimated taxes, underpayment, monetary penalties, Minn. Statutes 2010 289A.60

Failure to report, permits, cancellation, Minn. Statutes 2010 297A.85

Interest, Minn. Statutes 2010 289A.31

Lawsuits, right of contribution, Minn. Statutes 2010 270C.56

Multistate Tax Compact, exemption, Minn. Statutes 2010 290.171

Personal liability, Minn. Statutes 2010 270C.56

Purchasers, Minn. Statutes 2010 289A.31, 297A.995

Retailers or sellers, Minn. Statutes 2010 289A.31, 297A.665, 297A.666

Use taxes, Minn. Statutes 2010 289A.31, 297A.78

Who is liable, Minn. Statutes 2010 289A.31

Tax liens, successor businesses, duties, Minn. Statutes 2010 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2010 270C.725

Local sales and use taxes, Minn. Statutes 2010 297A.99

Tax tables, state and local rates, coordination, Minn. Statutes 2010 297A.95

Taxable sales, generally, Minn. Statutes 2010 297A.61

Taxable services, generally, Minn. Statutes 2010 297A.61

Taxpayers

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2010 289A.60

Notice given, arbitration requests, multistate taxes, Minn. Statutes 2010 290.171

Notice received, Minn. Statutes 2010 270C.725

Receipts, extinguishment of liability, Minn. Statutes 2010 297A.78

Reports given, gross receipts from sales, Minn. Statutes 2010 297A.79

Sales to, delinquent taxes, Minn. Statutes 2010 270C.725

Security, Minn. Statutes 2010 297A.84, 297A.92

Service of process on, Minn. Statutes 2010 297A.92

Sureties, Minn. Statutes 2010 297A.92

Uncollectible debt, offsets, Minn. Statutes 2010 297A.81

Telecommunications equipment, Minn. Statutes 2010 297A.68

Telecommunications services

Definitions, Minn. Statutes 2010 297A.61

Sourcing of sale, Minn. Statutes 2010 297A.669

Television commercials, Minn. Statutes 2010 297A.68

Towns, new taxes or increases, Minn. Statutes 2010 477A.016

Transient merchants, Minn. Statutes 2010 329.11

Trees and shrubs

Removal, Minn. Statutes 2010 297A.68 to 297A.70

Taxability, Minn. Statutes 2010 297A.61

Uniform Sales and Use Tax Administration Act, Minn. Statutes 2010 297A.995

University of Minnesota football stadium, Minn. Statutes 2010 297A.71

Use taxes

Cigarettes, consumer use taxes, Minn. Statutes 2010 297F.25

Collection, Minn. Statutes 2010 297A.77, 297A.89

Direct pay taxes deemed use taxes, Minn. Statutes 2010 297A.90

Exemption certificates, Minn. Statutes 2010 297A.665

Imposition of tax, Minn. Statutes 2010 297A.63

Liability, Minn. Statutes 2010 297A.78

Liquor use or storage, Minn. Statutes 2010 295.75

Local sales and use taxes, Minn. Statutes 2010 297A.99

Municipal solid waste management services, Minn. Statutes 2010 297H.115

Rounding up or down, Minn. Statutes 2010 297A.76

Utilities, Minn. Statutes 2010 297A.61

Vending machines, food sold in, Minn. Statutes 2010 297A.61

Vertical services, Minn. Statutes 2010 297A.61

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Collection violations, Minn. Statutes 2010 289A.63

Criminal penalties, Minn. Statutes 2010 289A.63

Monetary penalties, Minn. Statutes 2010 289A.60

Payment violations

Criminal penalties, Minn. Statutes 2010 289A.63

Electronic payments, monetary penalties, Minn. Statutes 2010 289A.60

Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2010 168.27

Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2010 297A.91

Permits, see same under this topic

Voice mail services, Minn. Statutes 2010 297A.61

Waste management containers and compactors, Minn. Statutes 2010 297A.68

Waste processing equipment, Minn. Statutes 2010 297A.68

Water utility services, Minn. Statutes 2010 297A.67

Wind energy conversion systems, Minn. Statutes 2010 297A.68