Minnesota Administrative Rules

CHAPTER 8130, SALES AND USE TAXES

DEPARTMENT OF REVENUE

Table of Parts

Part	Title
GENERAL PROVISIONS
8130.0110	SCOPE AND INTERPRETATION.
8130.0120	[Repealed, 31 SR 449]
8130.0200	SALE BY TRANSFER OF TITLE.
8130.0300	[Repealed, 31 SR 449]
8130.0400	LEASES.
8130.0500	LICENSE TO USE.
8130.0600	CONSIDERATION.
8130.0700	PRODUCING, FABRICATING, PRINTING, OR PROCESSING OF PROPERTY FURNISHED BY CONSUMER.
8130.0800	Repealed by subpart
8130.0900	ENTERTAINMENT.
8130.1000	LODGING.
8130.1100	UTILITIES AND RESIDENTIAL HEATING FUELS.
8130.1200	SALES OF BUILDING MATERIAL, SUPPLIES, OR EQUIPMENT.
8130.1300	[Repealed, L 2003 c 127 art 6 s 18]
8130.1400	[Repealed, L 2002 c 377 art 10 s 32]
8130.1500	EXEMPTION FOR PROPERTY TAKEN IN TRADE.
8130.1600	Repealed by subpart
8130.1700	DEDUCTIONS ALLOWABLE IN COMPUTING SALES PRICE.
8130.1800	GROSS RECEIPTS DEFINED; METHOD OF REPORTING.
8130.1900	RETAILER AND SELLER.
8130.2000	[Repealed, 17 SR 2369]
8130.2100	[Repealed, L 2002 c 377 art 10 s 32]
ADMINISTRATION OF SALES AND USE TAXES
8130.2300	IMPOSITION OF SALES TAX.
8130.2350	[Repealed, L 2002 c 377 art 10 s 32]
8130.2400	[Repealed, 15 SR 693]
8130.2500	APPLICATION FOR PERMIT TO MAKE RETAIL SALES.
8130.2600	[Repealed, L 2002 c 377 art 10 s 32]
8130.2700	REINSTATEMENT OF REVOKED PERMITS.
8130.2800	[Repealed, 15 SR 693]
8130.2900	[Repealed, L 2005 c 151 art 7 s 23]
8130.3000	Repealed by subpart
8130.3100	CONTENT AND FORM OF EXEMPTION CERTIFICATE.
8130.3200	NONEXEMPT USE OF PURCHASE OBTAINED WITH EXEMPTION CERTIFICATE.
8130.3300	FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN.
8130.3400	DIRECT PAY AUTHORIZATION PROCEDURE.
8130.3500	MOTOR CARRIERS IN INTERSTATE COMMERCE.
8130.3600	[Repealed, 31 SR 449]
8130.3800	IMPOSITION OF USE TAX.
8130.3850	[Repealed, L 2002 c 377 art 10 s 32]
8130.3900	LIABILITY FOR PAYMENT OF USE TAX.
8130.4000	COLLECTION OF TAX AT TIME OF SALE.
8130.4100	[Repealed, 15 SR 693]
8130.4200	Repealed by subpart
8130.4300	PROPERTY BROUGHT INTO MINNESOTA.
8130.4400	CREDIT AGAINST USE TAX.
EXEMPTIONS
8130.4700	PREPARED FOOD, CANDY, AND SOFT DRINKS.
8130.4705	FOOD SOLD WITH EATING UTENSILS.
8130.4800	Repealed by subpart
8130.4900	[Repealed, 21 SR 330]
8130.5000	[Repealed, L 2002 c 377 art 10 s 32]
8130.5100	[Repealed, L 2006 c 259 art 6 s 32]
8130.5200	[Repealed, L 2005 c 151 art 7 s 23]
8130.5300	PETROLEUM PRODUCTS.
8130.5400	[Repealed, L 2006 c 259 art 6 s 32]
8130.5500	AGRICULTURAL AND INDUSTRIAL PRODUCTION.
8130.5550	SPECIAL TOOLING.
8130.5600	PUBLICATIONS.
8130.5700	SALES TO EXEMPT ENTITIES, THEIR EMPLOYEES, OR AGENTS.
8130.5800	ISOLATED OR OCCASIONAL SALES AND SALES OF PERSONAL PROPERTY USED IN TRADE OR BUSINESS.
8130.5900	[Repealed, 31 SR 449]
8130.6000	AIRFLIGHT EQUIPMENT.
8130.6100	[Repealed, L 1992 c 511 art 7 s 26]
8130.6200	CHARITABLE, RELIGIOUS, AND EDUCATIONAL ORGANIZATIONS.
8130.6300	CASKETS, BURIAL VAULTS, URNS FOR CREMAINS, AND MEMORIALS.
8130.6400	VETERANS WITH A DISABILITY; PURCHASES OF AUTOMOBILES AND OTHER CONVEYANCES.
8130.6500	[Repealed, 31 SR 449]
8130.6600	VETERANS WITH A DISABILITY; PURCHASE OF BUILDING MATERIALS.
8130.6700	TEXTBOOKS.
8130.6800	[Repealed, L 1992 c 511 art 7 s 26]
8130.6900	[Repealed, 31 SR 449]
8130.7000	[Repealed, 18 SR 83]
8130.7300	Repealed by subpart
PAYMENTS, RETURNS, ASSESSMENTS, AND COLLECTIONS
8130.7400	UNCOLLECTIBLE DEBT DEDUCTION.
8130.7500	Repealed by subpart
8130.7501	RETURNS AND RECORDS.
8130.7600	Repealed by subpart
8130.7700	Repealed by subpart
8130.7800	[Repealed, L 1990 c 480 art 1 s 45]
8130.7900	RETURN FILING; FAILURE TO FILE.
8130.8000	Repealed by subpart
8130.8100	CLAIM FOR REFUND.
8130.8200	[Repealed, 15 SR 693]
8130.8300	Repealed by subpart
8130.8400	[Repealed, 31 SR 449]
CERTAIN BUSINESSES AND ACTIVITIES
8130.8700	VETERINARIANS.
8130.8800	COMMERCIAL ARTISTS AND PHOTOGRAPHERS.
8130.8900	FLORISTS AND NURSERIES.
8130.9000	SOFT WATER EQUIPMENT AND SERVICE DEALERS.
8130.9100	SALES AND RENTALS OF MOBILE HOMES AND HOUSE TRAILERS.
8130.9200	[Repealed, 17 SR 2106]
8130.9250	ADVERTISING.
8130.9300	SALES BY GOVERNMENTAL UNITS; TAXABLE.
8130.9400	ADVERTISING SIGNS AND BILLBOARDS.
8130.9500	Repealed by subpart
8130.9600	IRON MINING INDUSTRY EXEMPTIONS.
8130.9700	AUTOMATIC DATA PROCESSING.
8130.9910	COMPUTER SOFTWARE.
8130.9912	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9913	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9916	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9920	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9930	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9956	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9958	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9968	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9972	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9980	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9992	[Repealed, L 1995 c 233 art 3 s 8; L 1995 c 248 art 3 s 8]
8130.9996	[Repealed, 18 SR 1891]