SALES AND USE TAXES

Accelerated payment of June liability, Minn. Laws 2006 c 259 art 13 s 2, 2006 c 259 art 13 s 3

Aged persons, food served to, Minn. Laws 2006 c 259 art 6 s 13

Aircraft, Minn. Laws 2005 c 151 art 7 s 9, 10

Albert Lea, Minn. Laws 2006 c 259 art 3 s 6

Albert Lea, Minn. Laws 2005 1Sp c 3 art 5 s 38, 2005 1Sp c 7 s 41

Amateur sports events, food served to, Minn. Laws 2006 c 259 art 6 s 24

Anoka County, Vikings stadium revenue, Minn. Laws 2006 c 257 s 21

Austin, Minn. Laws 2006 c 259 art 3 s 9

Baxter, Minn. Laws 2006 c 259 art 3 s 10

Bemidji, Minn. Laws 2005 1Sp c 3 art 5 s 39

Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 7, 9

Biotechnology and health scions industry zones, Minn. Laws 2006 c 259 art 6 s 17

Boats, Minn. Laws 2005 c 151 art 7 s 9

Brainerd, Minn. Laws 2006 c 259 art 3 s 11

Chatfield wastewater treatment facility, Minn. Laws 2005 1Sp c 3 art 5 s 17

Child care facility meals, Minn. Laws 2005 1Sp c 3 art 5 s 5

Cigarettes, Minn. Laws 2005 1Sp c 3 art 5 s 7

Clothing, rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Collection, state contractors, Minn. Laws 2005 1Sp c 3 art 5 s 1

Computers, Minn. Laws 2006 c 259 art 6 s 3, 2006 c 259 art 6 s 4, 2006 c 259 art 6 s 5, 2006 c 259 art 6 s 6, 2006 c 259 art 6 s 14

Custom computer software, exemption, repeal, Minn. Laws 2006 c 259 art 6 s 32

Dietary supplements, Minn. Laws 2005 c 151 art 7 s 6, 11

Digital goods, Minn. Laws 2006 c 259 art 6 s 3, 2006 c 259 art 6 s 4, 2006 c 259 art 6 s 5, 2006 c 259 art 6 s 6, 2006 c 259 art 6 s 9

Disabled persons

Access, building materials for, Minn. Laws 2005 c 151 art 7 s 18, 19

Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s

Elevators for access by disabled persons, Minn. Laws 2005 c 151 art 7 s 18

Energy efficient products, exemption, Minn. Laws 2005 1Sp c 3 art 5 s 31

Exemptions

Aged persons, food served at, Minn. Laws 2006 c 259 art 6 s 13

Amateur sports events, food served at, Minn. Laws 2006 c 259 art 6 s 24

Ballpark construction materials, Minn. Laws 2006 c 257 s 3

Biotechnology and health sciences industry zones, Minn. Laws 2006 c 259 art 6 s 17

Clothing, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Custom computer software, exemption, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Drugs and medicine, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Exemption certificates, Minn. Laws 2006 c 259 art 6 s 25

Fund-raising sales, products for, Minn. Laws 2006 c 259 art 6 s 22, 2006 c 259 art 6 s 23

High School League events, tickets, Minn. Laws 2006 c 257 s 2

Hydroelectic plant, delayed effect, Minn. Laws 2006 c 259 art 3 s 2, 2006 c 259 art 3 s 5

Job opportunity building zones, Minn. Laws 2006 c 259 art 6 s 16

Meals sold by charities or churches, rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Medical equipment and supplies, Minn. Laws 2006 c 259 art 6 s 32

Nonprescription drugs, repeal, Minn. Laws 2006 c 259 art 6 s 32

Nonprofit organizations, food sold to, Minn. Laws 2006 c 259 art 6 s 20

Out of state delivery, exemption, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Residential facilities, food served at, Minn. Laws 2006 c 259 art 6 s 11

Schools, food served at, Minn. Laws 2006 c 259 art 6 s 12

Tree and shrub removal, Minn. Laws 2006 c 259 art 6 s 19

Exemptions

Baby products, Minn. Laws 2005 c 151 art 7 s 13

Capital equipment, Minn. Laws 2005 c 151 art 7 s 15

Drugs and medicine, Minn. Laws 2005 c 151 art 7 s 12

Industrial production, materials consumed in, Minn. Laws 2005 c 151 art 7 s 14

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 12

Medical supplies, Minn. Laws 2005 c 151 art 7 s 12, 16

Farm machinery, Minn. Laws 2006 c 259 art 6 s 2

Food, lodging, and recreation, reports about, Minn. Laws 2005 1Sp c 1 art 4 s 75

Fund-raising sales, products for, Minn. Laws 2006 c 259 art 6 s 22, 2006 c 259 art 6 s 23

Gifts, rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Hermantown, Minn. Laws 2006 c 259 art 3 s 3, 2006 c 259 art 3 s 4

Hydroelectric generating facility

Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 14

Industrial production, materials consumed in, Minn. Laws 2005 c 151 art 7 s 14

International economic development zone

Exemptions, Minn. Laws 2005 1Sp c 3 art 10 s 12

Isolated or occasional sales, Minn. Laws 2005 c 151 art 7 s 20, 21

Job opportunity building zones, Minn. Laws 2006 c 259 art 6 s 16

Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 8

Land clearing contracts, Minn. Laws 2006 c 259 art 6 s 30

Land clearing contracts, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11

Local sales taxes, Minn. Laws 2005 c 151 art 7 s 22, 2005 1Sp c 3 art 5 s 24, 25, 30, 35-44

Local taxes

Baseball stadium, taxes related to, Minn. Laws 2006 c 257 s 17

Vikings stadium revenue, Minn. Laws 2006 c 257 s 21

Local use taxes, instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3

Logging equipment, Minn. Laws 2006 c 259 art 6 s 7

Mankato, Minn. Laws 2005 1Sp c 3 art 5 s 24, 25

Manufactured homes, Minn. Laws 2005 c 151 art 7 s 9

Meals sold by charities or churches, obsolete rules repeal, Minn. Laws 2006 c 259 art 6 s 32

Meals, Minn. Laws 2005 1Sp c 3 art 5 s 5

Mobile telecommunications service, Minn. Laws 2006 c 259 art 6 s 10

Modular homes, Minn. Laws 2005 c 151 art 7 s 9

Motor vehicle leases or rentals, Minn. Laws 2005 c 151 art 7 s 8

Motor vehicle leases, Minn. Laws 2006 c 259 art 6 s 29

Motor vehicles

Leases, Minn. Laws 2005 1Sp c 3 art 5 s 4, 22

Rentals, Minn. Laws 2005 1Sp c 3 art 5 s 33

Municipal electric utilities

Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 16, 18-21

Nonprofit organizations, food sold to, Minn. Laws 2006 c 259 art 6 s 20

Oil and gas pipeline transportation

Materials or equipment, Minn. Laws 2005 1Sp c 3 art 5 s 8

Out of state delivery, exemption, repeal, Minn. Laws 2006 c 259 art 6 s 31, 2006 c 259 art 6 s 32

Overpayments, bad debt, exclusions, Minn. Laws 2005 c 151 art 7 s 3

Owatonna, Minn. Laws 2006 c 259 art 3 s 12

Payment deadlines, Minn. Laws 2006 c 259 art 13 s 2, 2006 c 259 art 13 s 3

Permits, refusal to reissue, Minn. Laws 2006 c 259 art 3 s 1

Poultry litter and biomass generation facility

Construction materials and equipment, Minn. Laws 2005 1Sp c 3 art 5 s 32

Prepared food, effective dates, Minn. Laws 2005 1Sp c 3 art 5 s 34

Public safety radio communication system

Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 12

Rate increases, preexisting bids or contracts, Minn. Laws 2005 c 151 art 7 s 17

Ready-mix concrete trucks, repair parts, Minn. Laws 2005 c 151 art 7 s 15

Refund claims

Capital equipment, Minn. Laws 2005 c 151 art 7 s 5

Deadline for filing, Minn. Laws 2005 c 151 art 7 s 4, 5

Overpayment, claims related to, Minn. Laws 2005 c 151 art 7 s 3

Purchaser-filed refund claims, Minn. Laws 2005 c 151 art 7 s 2, 4

Refunds

Applications, Minn. Laws 2006 c 259 art 6 s 28

Eligibility, Minn. Laws 2006 c 259 art 6 s 27

Residential facilities, food served at, Minn. Laws 2006 c 259 art 6 s 11

Retail sale defined, Minn. Laws 2005 c 151 art 7 s 7

Rochester, Minn. Laws 2005 1Sp c 3 art 5 s 30

Rules repeals, Minn. Laws 2005 c 151 art 7 s 23

Rules, obsolete rules repeals, Minn. Laws 2006 c 259 art 6 s 32

Saint Augusta, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37

Saint Cloud, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37

Saint Joseph, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37

Sartell, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37

Sauk Rapids, Minn. Laws 2005 1Sp c 3 art 5 s 36, 37

Schools

Computers sold by, Minn. Laws 2006 c 259 art 6 s 14

Food served at, Minn. Laws 2006 c 259 art 6 s 12

Services, Minn. Laws 2006 c 259 art 6 s 1

Sewing materials, Minn. Laws 2006 c 259 art 6 s 14

Solar energy products, Minn. Laws 2005 1Sp c 3 art 5 s 6, 31

Sourcing of sales, Minn. Laws 2005 c 151 art 7 s 9

State colleges and universities

Events, admissions, Minn. Laws 2005 1Sp c 3 art 5 s 13

Stump removal, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11

Telecommunications equipment, Minn. Laws 2005 1Sp c 3 art 5 s 9, 10

Tree and shrub removal, Minn. Laws 2006 c 259 art 6 s 19

Trees and shrubs, removal, Minn. Laws 2005 1Sp c 3 art 5 s 3, 11

Use taxes, returned property, Minn. Laws 2006 c 259 art 6 s 8

Use taxes

Local use taxes, notice about, Minn. Laws 2005 1Sp c 3 art 5 s 23

Omission, assessment of additional tax, Minn. Laws 2005 c 151 art 7 s 1

Returns, Minn. Laws 2005 1Sp c 3 art 5 s 2

Vending machine food, Minn. Laws 2006 c 259 art 6 s 11, 2006 c 259 art 6 s 12, 2006 c 259 art 6 s 13

Waite Park, Minn. Laws 2005 1Sp c 3 art 5 s 35-37

Waste-to-energy facilities

Materials and supplies, Minn. Laws 2005 1Sp c 3 art 5 s 15

Willmar, Minn. Laws 2005 1Sp c 3 art 5 s 42

Winona, Minn. Laws 2006 c 259 art 3 s 7

Winona, Minn. Laws 2005 1Sp c 3 art 5 s 43

Worthington, Minn. Laws 2006 c 259 art 3 s 8

Worthington, Minn. Laws 2005 1Sp c 3 art 5 s 44