Minnesota Legislature
Minnesota Statutes and Minnesota Rules Index (topics)
SALES AND USE TAXES
Actual tax collected method, Minn. Rules 8130.2300
Rental motor vehicle tax, exception, Minn. Statutes 2022 297A.61
Retailer agreements, uniform methods, Minn. Statutes 2022 297A.76
Direct pay authorizations, applications, Minn. Rules 8130.3400
Permits, information, Minn. Rules 8130.2500
Adjustments, claim for refund, Minn. Rules 8130.8100
Agents regarded as retailers, Minn. Statutes 2022 297A.83
Compliance requirements, Minn. Statutes 2022 289A.01
Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2022 297A.665
Occasional sale, Minn. Rules 8130.5800
Refunds, claims, Minn. Rules 8130.8100
Admissions, Minn. Statutes 2022 297A.61, 2022 297A.68, 2022 297A.70
Charitable or religious organizations, exemptions, Minn. Rules 8130.6200
Direct pay authorizations, Minn. Rules 8130.3400
Generally, Minn. Rules 8130.0900
Sales to exempt entities, Minn. Rules 8130.5700
Materials, Minn. Statutes 2022 297A.68
Promotional direct mail, Minn. Statutes 2022 297A.668
Violations, Minn. Statutes 2022 289A.63
Advertising, see ADVERTISING
Permits, Minn. Rules 8130.4000
Refunds, claims, Minn. Rules 8130.8100
Aggregate materials deliveries, Minn. Statutes 2022 297A.61
Agricultural activity, Minn. Rules 8130.5500
Agricultural exemptions, Minn. Statutes 2022 297A.69
Agricultural machinery and equipment, Minn. Statutes 2022 297A.68
Agriculture processing facilities, Minn. Statutes 2022 297A.75
Air cooling equipment, Minn. Statutes 2022 297A.68
Air flight equipment, Minn. Rules 8130.6000
Aircraft, Minn. Statutes 2022 297A.82
Alcoholic beverages, Minn. Rules 7515.0800, 8130.4700
All-terrain vehicles, registration, Minn. Statutes 2022 84.922
Ambulance supplies and vehicles, Minn. Statutes 2022 297A.67
Amended returns, Minn. Rules 8130.8100
Amount, computing, Minn. Statutes 2022 297A.76
Ancillary services, Minn. Statutes 2022 297A.61, 2022 297A.669
Appliances, see APPLIANCES
Applications, direct pay authorizations, Minn. Rules 8130.3400
Aquaculture equipment, Minn. Statutes 2022 297A.61
Artists, Minn. Rules 8130.8800
Additional taxes, Minn. Statutes 2022 289A.38, 2022 289A.60
Agricultural resource projects, Minn. Statutes 2022 41A.06
Jeopardy assessments, Minn. Statutes 2022 270C.36
Procedure for, Minn. Statutes 2022 270C.56
Refund claims, limitations, Minn. Statutes 2022 289A.40
Assessments, Minn. Rules 8130.7400 to 8130.8100
Assignments, direct pay permits, Minn. Rules 8130.3400
Associations, permits, information, Minn. Rules 8130.2500
Athletic equipment, use, Minn. Rules 8130.0900
Athletic facility memberships, Minn. Statutes 2022 297A.61
Auctions, Minn. Rules 8130.5800
Automated sales suppression devices, Minn. Statutes 2022 289A.14, 2022 289A.60, 2022 289A.63
Automatic data processing, Minn. Rules 8130.9700
Baby products, Minn. Statutes 2022 297A.67
Bad debt loss, time limits on claims, Minn. Statutes 2022 289A.40
Bad debts, Minn. Rules 8130.7400
Baseball park, Minn. Statutes 2022 473.757, 2022 473.762
Beverages, see BEVERAGES
Billboards, Minn. Rules 8130.9400
Bingo equipment, churches, Minn. Rules 8130.6200
Biopharmaceutical manufacturing facilities, Minn. Statutes 2022 297A.71
Boarding and lodging houses, Minn. Rules 8130.1000
Boarding care homes, Minn. Statutes 2022 297A.70
Boats and boating, watercraft purchase, collection and proof of payment, Minn. Statutes 2022 86B.401
Collection, Minn. Statutes 2022 289A.56, 2022 469.1734
Exemptions, Minn. Statutes 2022 469.1732, 2022 469.1735
Tax incentives, disqualification, Minn. Statutes 2022 469.1733
Brokered sales, Minn. Rules 8130.5800
Building materials, Minn. Statutes 2022 297A.61, 2022 297A.71
Building materials, Minn. Rules 8130.1200
Bulk sales, Minn. Rules 8130.5800
Bundled transactions, Minn. Statutes 2022 297A.61
Burial vaults, Minn. Rules 8130.6300
Burials, equipment for, Minn. Statutes 2022 297A.67
Business education class, Minn. Rules 8130.2700
Business exemptions, Minn. Statutes 2022 297A.68
Business expansions, Minn. Statutes 2022 297A.68
Cable television, service, Minn. Statutes 2022 297A.61
Exemptions, Minn. Statutes 2022 297A.67, 2022 297A.70
Generally, Minn. Statutes 2022 297A.61
Candy, see CANDY
Capital equipment, refunds, claims, Minn. Rules 8130.8100
Capital equipment, Minn. Statutes 2022 297A.68
Carnival rides, Minn. Rules 8130.0900
Carpeting, Minn. Statutes 2022 297A.61
Caskets, Minn. Rules 8130.6300
Cemeteries, Minn. Rules 8130.6300
Certificates, exemption certificates, charities, Minn. Rules 8130.6200
Bad debt claims, Minn. Statutes 2022 289A.50
Relief from tax liability, Minn. Statutes 2022 297A.665
Uncollectible debt, offsets, Minn. Statutes 2022 297A.81
Charitable organizations, see CHARITABLE ORGANIZATIONS
Annual price survey, Minn. Statutes 2022 297F.25
Consumer use taxes, Minn. Statutes 2022 297F.25
Exemption certificates, Minn. Statutes 2022 297A.67
Sales taxes, Minn. Statutes 2022 297F.25
Cities, new taxes or increases, Minn. Statutes 2022 477A.016
City development districts, Minn. Statutes 2022 469.127
Claim for refund, Minn. Rules 8130.8100
Claims, refund, Minn. Statutes 2022 289A.38, 2022 289A.40, 2022 297A.75
Cleaning services, Minn. Statutes 2022 297A.61
Clothing, Minn. Statutes 2022 297A.67
Club dues, Minn. Rules 8130.0900
Accommodations intermediaries, Minn. Statutes 2022 297A.61, 2022 297A.66
Agents regarded as retailers, Minn. Statutes 2022 297A.83
Agricultural resource projects, Minn. Statutes 2022 41A.06
Agriculture processing facilities, Minn. Statutes 2022 297A.71
Aircraft, collection by Transportation Department, Minn. Statutes 2022 297A.82
All-terrain vehicles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2022 297A.825
Border city development zones, Minn. Statutes 2022 289A.56, 2022 469.1734
By retail dealers, Minn. Statutes 2022 297A.66
Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2022 297A.995
Exemption certificates, see same under this topic
Failure to collect, criminal penalties, Minn. Statutes 2022 289A.63
Fraudulent failure to collect, seller's liability, Minn. Statutes 2022 297A.665
Generally, Minn. Statutes 2022 297A.75, 2022 297A.77
Jeopardy collections, Minn. Statutes 2022 270C.36
Local lodging taxes, collection with, Minn. Statutes 2022 469.190
Local sales and use taxes, Minn. Statutes 2022 270C.15, 2022 297A.66, 2022 297A.99
Marketplace providers, Minn. Statutes 2022 297A.66
Monetary penalties, Minn. Statutes 2022 289A.60
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2022 297A.66
Remittance of amounts collected as taxes, Minn. Statutes 2022 289A.31, 2022 297A.77
Revenue Department, duties, Minn. Statutes 2022 297A.99
Snowmobiles, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2022 297A.825
State contractors, foreign vendors, Minn. Statutes 2022 16C.03
Tax collection agreements, certain recreational vehicles, Minn. Statutes 2022 297A.825
Uncollected taxes, amnesty provisions, Minn. Statutes 2022 297A.665
Uncollectible debt, offsets, Minn. Statutes 2022 297A.81
Use taxes, Minn. Statutes 2022 297A.77, 2022 297A.89
Violations, Minn. Statutes 2022 289A.63
Watercraft, collection by deputy registrars of motor vehicles or Natural Resources Department, Minn. Statutes 2022 297A.825
Who must collect, Minn. Statutes 2022 297A.66
Claim for refund, Minn. Rules 8130.8100
Returns and records, Minn. Rules 8130.7501
Uncollectible debt, Minn. Rules 8130.7400
Use taxes, Minn. Rules 8130.3900, 8130.4000
Colleges and universities, see COLLEGES AND UNIVERSITIES
Commercial artists, Minn. Rules 8130.8800
Common carriers registered as retailers, Minn. Statutes 2022 297A.90
Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2022 297A.91
Computation of tax, Minn. Statutes 2022 297A.76
Computer software, Minn. Statutes 2022 297A.61
Computers, license to use, Minn. Rules 8130.0500
Computers, Minn. Statutes 2022 297A.67
Concessions, government property, Minn. Rules 8130.9300
Conference bridging services, Minn. Statutes 2022 297A.61
Consideration, Minn. Rules 8130.0600
Consignment sales and consignment auctions, Minn. Rules 8130.5800
Consolidated returns, Minn. Rules 8130.2500, 8130.7501
Constitutionally required increases, Minn. Statutes 2022 297A.62
Construction contracts, Minn. Rules 8130.1200
Construction materials, exemptions, Minn. Statutes 2022 297A.71
Disabled veterans, homestead, Minn. Rules 8130.6600
Purchased by exempt organizations, Minn. Rules 8130.6200
Administrative review, exemption, Minn. Statutes 2022 297A.65
Permits, revocation, Minn. Statutes 2022 270C.722
Contractors, see CONTRACTORS
Corporations, see CORPORATIONS
Correctional facilities, Minn. Rules 8130.9300
Counties, new taxes or increases, Minn. Statutes 2022 477A.016
Counties, Minn. Rules 8130.9300
Coupons, Minn. Rules 8130.0600
Court reporter documents, Minn. Statutes 2022 297A.68
Indian tribes, revenue sharing, Minn. Statutes 2022 270C.19
Local sales and use taxes, Minn. Statutes 2022 297A.80, 2022 297A.99
Tax credit certificates, border cities, Minn. Statutes 2022 469.1735
Taxes in other states or countries, Minn. Statutes 2022 297A.80
Claim for refund, Minn. Rules 8130.8100
House trailer converted to recreational vehicle, Minn. Rules 8130.9100
Payments made to another state, Minn. Rules 8130.3500
Return of merchandise, Minn. Rules 8130.1700
Taxes paid to another state, Minn. Rules 8130.4300
Cross-country ski passes, Minn. Statutes 2022 297A.67
Custom made goods, Minn. Rules 8130.0700
Data processing, Minn. Rules 8130.9700
Reporting requirements, Minn. Rules 8130.7501
Uncollectible debts, Minn. Rules 8130.7400
Defenses, jeopardy assessments, Minn. Statutes 2022 270C.36
Automated sales suppression devices, Minn. Statutes 2022 289A.14
Generally, Minn. Statutes 2022 297A.61, 2022 297A.66
Information returns (taxes), Minn. Statutes 2022 289A.18
Permits, Minn. Statutes 2022 297A.84
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2022 297A.995
Generally, Minn. Rules 8130.0110
Returns and records, Minn. Rules 8130.7501
Border city development zones, tax incentives, disqualification, Minn. Statutes 2022 469.1733
Notice requirements, Minn. Statutes 2022 270C.725
Permits. effect, Minn. Statutes 2022 297A.84
Delivery of title, Minn. Rules 8130.0200
Derivative organizations, charities, Minn. Rules 8130.6200
Detailed telecommunications billing services, Minn. Statutes 2022 297A.61
Dietary supplements, Minn. Statutes 2022 297A.61
Direct pay certificates, Minn. Statutes 2022 297A.89
Direct pay permits, Minn. Rules 8130.3400
Direct payment of tax, exemption certificate application, Minn. Rules 8130.3100
Construction materials for home, Minn. Rules 8130.6600
Motor vehicles, exemptions, Minn. Rules 8130.6400
Refunds, claims, Minn. Rules 8130.8100
Returns, tax administration purposes, Minn. Statutes 2022 270B.12
Sales tax permits, information about, Minn. Statutes 2022 270B.08, 2022 270B.081
Documents, government documents, Minn. Rules 8130.9300
Dollar limitation, refunds, Minn. Rules 8130.8100
Drinks, preparation and serving, Minn. Rules 8130.4700
Drive-it-yourself equipment, Minn. Rules 8130.0400
Drop shipment sales, relief from tax liability, Minn. Statutes 2022 297A.665
Drugs and medicine, Minn. Statutes 2022 297A.67
Dry cleaning services, Minn. Statutes 2022 297A.61
Duluth Heritage Sports Center, Minn. Statutes 2022 297A.70
Economic development authorities, Minn. Statutes 2022 469.101
Educational organizations, exemptions, Minn. Rules 8130.2500, 8130.5700, 8130.6200
Electricity, see ELECTRICITY
Electronic data processing, Minn. Rules 8130.7501
Electronic records, Minn. Rules 8130.7501
Employees, exempt entities, Minn. Rules 8130.5700
Enforcement of law, Minn. Statutes 2022 297A.99
Entertainment, Minn. Rules 8130.0900
Entry fees, Minn. Rules 8130.0900
Equipment used to produce services, Minn. Statutes 2022 297A.68
Airlines, Minn. Rules 8130.6000
Business disposing of property, isolated sale, Minn. Rules 8130.5800
Commercial artists and photographers, Minn. Rules 8130.8800
Florists and nurseries, Minn. Rules 8130.8900
Industrial production, Minn. Rules 8130.5500
Leased property used in a trade outside state, Minn. Rules 8130.0400
Publications, exemptions, Minn. Rules 8130.5600
Erroneous tax payment, Minn. Rules 8130.4400
Evasion, Minn. Statutes 2022 289A.63
Aircraft, Minn. Statutes 2022 297A.82
Cigarettes, Minn. Statutes 2022 297A.67
Contents, Minn. Statutes 2022 297A.72
Fungible goods, commingling, Minn. Statutes 2022 297A.74
Information about, disclosure, Minn. Statutes 2022 270B.081
Multiple points of use, Minn. Statutes 2022 297A.668
Purchasers, duties, Minn. Statutes 2022 297A.665, 2022 297A.72
Retailers, duties, Minn. Statutes 2022 297A.665
Solar energy systems, Minn. Statutes 2022 297A.67
Use, Minn. Statutes 2022 289A.60, 2022 297A.73
Applications to use, conditions requiring, Minn. Rules 8130.3100
Charities, Minn. Rules 8130.6200
Fungible goods, Minn. Rules 8130.3300
Nonexempt use of purchases obtained with certificate, Minn. Rules 8130.3200
Temporary use of property, Minn. Rules 8130.3200
Agricultural exemptions, Minn. Statutes 2022 297A.69
Aircraft, Minn. Statutes 2022 297A.82
Biopharmaceutical manufacturing facilities, Minn. Statutes 2022 297A.71
Border city development zones, Minn. Statutes 2022 289A.56, 2022 469.1732, 2022 469.1734, 2022 469.1735
Building materials and supplies, Minn. Statutes 2022 297A.71
Business exemptions, Minn. Statutes 2022 116J.8738, 2022 297A.68
Business expansions, Minn. Statutes 2022 297A.68
Certificates, see Exemption certificates under this topic
Coin-operated entertainment and amusement devices, Minn. Statutes 2022 297A.68
Construction materials and supplies, Vikings stadium, Minn. Statutes 2022 297A.71, 2022 297A.75
Concessions, Minn. Statutes 2022 297A.70
Savings use for maintenance of fairgrounds, Minn. Statutes 2022 38.27
De minimis exemption, Minn. Statutes 2022 297A.63, 2022 297A.67
Destination medical center, construction materials, exemptions, Minn. Statutes 2022 297A.71, 2022 297A.75
Digital goods, Minn. Statutes 2022 297A.67
Duluth Heritage Sports Center, Minn. Statutes 2022 297A.70
Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2022 297A.665
General exemptions, Minn. Statutes 2022 297A.67
Government exemptions, Minn. Statutes 2022 297A.70
Great Lakes Commission, Minn. Statutes 2022 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2022 62L.13
Herbicides, aquatic plants, Minn. Statutes 2022 297A.67
Hydroelectric generating facility, Minn. Statutes 2022 297A.71
Industrial production materials, Minn. Statutes 2022 297A.68
Job opportunity building zones (JOBZ), Minn. Statutes 2022 297A.68, 2022 469.319
Jukebox music, Minn. Statutes 2022 297A.68
Land clearing contracts, Minn. Statutes 2022 297A.68
Capital projects, Minn. Statutes 2022 297A.71
Sales to, Minn. Statutes 2022 297A.98
Local sales and use taxes, Minn. Statutes 2022 297A.99
Logging equipment, Minn. Statutes 2022 297A.69
Medical equipment, Minn. Statutes 2022 297A.67
Minnesota Risk Adjustment Association, Minn. Statutes 2022 62Q.03
Motor vehicles, Minn. Statutes 2022 297B.13
Nonprofit arts organizations, admissions, Minn. Statutes 2022 297A.96
Nonprofit exemptions generally, Minn. Statutes 2022 297A.70
Nonprofit snowmobile clubs, machinery and equipment, Minn. Statutes 2022 297A.70
Nursing and boarding care homes, Minn. Statutes 2022 297A.70
Precious metal bullion, Minn. Statutes 2022 297A.67
Property purchased for lease to state, Minn. Statutes 2022 16A.85
Public safety facilities, construction, remodeling, or improvement, Minn. Statutes 2022 297A.71
Religious orders, Minn. Statutes 2022 297A.70
Season ticket purchasing rights to collegiate events, Minn. Statutes 2022 297A.67
Service cooperatives (SCs), Minn. Statutes 2022 123A.21
Stadium builder's licenses, Minn. Statutes 2022 297A.67
State High School League tickets and admissions, Minn. Statutes 2022 297A.70
State Lottery, Minn. Statutes 2022 297A.65, 2022 297A.70
Steel reprocessors, pollution control equipment, Minn. Statutes 2022 297A.68
Suite licenses, Minn. Statutes 2022 297A.67
Transient merchants, Minn. Statutes 2022 329.11
University of Minnesota football stadium, Minn. Statutes 2022 297A.71
Advertising, Minn. Rules 8130.9250
Agricultural production, Minn. Rules 8130.5500
Building materials, Minn. Rules 8130.1200
Cemeteries, Minn. Rules 8130.6300
Charitable and religious organizations, Minn. Rules 8130.6200
Construction materials purchased by exempt organizations, Minn. Rules 8130.6200
Disabled veterans, Minn. Rules 8130.6400, 8130.6600
Florists and nurseries, Minn. Rules 8130.8900
Food products, Minn. Rules 8130.4700
Governmental units, Minn. Rules 8130.9300
Industrial production, Minn. Rules 8130.5500
Iron mining industry, Minn. Rules 8130.9600
Petroleum products, Minn. Rules 8130.5300
Publications, Minn. Rules 8130.5600
Sales to exempt entities, Minn. Rules 8130.5700
Taxable sales to exempt organizations, Minn. Rules 8130.6200
Textbooks, Minn. Rules 8130.6700
Fabricating property, Minn. Rules 8130.0700
Farm auctions, Minn. Statutes 2022 297A.68
Farm auctions, Minn. Rules 8130.5800
Farm machinery, Minn. Statutes 2022 297A.61
Feminine hygiene products, Minn. Statutes 2022 297A.67
Collection, use taxes, Minn. Rules 8130.4000
Refunds, claims, Minn. Rules 8130.8100
Reinstated permit holders, Minn. Rules 8130.2700
Fire sprinkler systems, Minn. Statutes 2022 297A.68
Fixtures, see FIXTURES
Flea markets and shows, Minn. Statutes 2022 297A.87
Floor coverings, Minn. Statutes 2022 297A.61
Florists, Minn. Rules 8130.8900
Food preparation equipment, Minn. Statutes 2022 297A.68
Exemptions, Minn. Statutes 2022 297A.67
Preparation, Minn. Statutes 2022 297A.61
Food, see FOOD
Foreign states, see FOREIGN STATES
Fuels, residential heating, exemption, Minn. Statutes 2022 297A.67
Fund-raising sales of food, exemptions, Minn. Statutes 2022 297A.70
Fungible goods, commingling, exemption certificates, Minn. Statutes 2022 297A.74
Fungible goods, exemption certificates, Minn. Rules 8130.3300
Fur clothing, Minn. Statutes 2022 297A.61
Furniture, see FURNITURE
Gambling, see GAMBLING TAXES
Garage sales, Minn. Rules 8130.5800
Gas, see GAS
Glass and glassware, see GLASS AND GLASSWARE
Government exemptions, Minn. Statutes 2022 297A.70
Governmental units, Minn. Rules 8130.9300
Great Lakes Commission, Minn. Statutes 2022 1.21
Gross receipts, Minn. Rules 8130.1800
Health Coverage Reinsurance Association, Minn. Statutes 2022 62L.13
Heat and heating, see HEAT AND HEATING
Homestead, disabled veterans, construction materials, Minn. Rules 8130.6600
Hotels, Minn. Rules 8130.1000
House trailers, Minn. Rules 8130.9100
Hydroelectric generating facility, Minn. Statutes 2022 297A.71
Imports, Minn. Rules 8130.4300
Generally, Minn. Statutes 2022 297A.62, 2022 297A.75
Local sales and use taxes, Minn. Statutes 2022 297A.99
Right to impose, Minn. Statutes 2022 1.042
Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2022 297A.665
Status as debt, Minn. Statutes 2022 297A.77
Taxes in other states or countries, Minn. Statutes 2022 297A.80
Use taxes, Minn. Statutes 2022 297A.63
Generally, Minn. Rules 8130.0110 to 8130.9910
Use taxes, Minn. Rules 8130.3800
In lieu taxes, State Lottery revenues, Minn. Statutes 2022 297A.65, 2022 297A.94
Increases, constitutionally required, Minn. Statutes 2022 297A.62
Industrial production materials, Minn. Statutes 2022 297A.68
Industrial production, Minn. Rules 8130.5500
Installations, Minn. Statutes 2022 297A.61
Liability, Minn. Statutes 2022 289A.31
Local sales and use taxes, Minn. Statutes 2022 297A.99
Purchasers, Minn. Statutes 2022 289A.55
Refunds, Minn. Statutes 2022 289A.56, 2022 297A.75
Revenues, see same under this topic
Unpaid interest, successor liability of businesses, Minn. Statutes 2022 270C.57
Interest, see INTEREST
Iron mining industry, exemptions, Minn. Rules 8130.9600
Generally, Minn. Rules 8130.5800
Surplus government property, Minn. Rules 8130.9300
Jewelry, see JEWELRY
Job opportunity building zones (JOBZ)
Exemptions, Minn. Statutes 2022 297A.68, 2022 469.315
Exemptions, repayment obligation, Minn. Statutes 2022 469.319
Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2022 297B.03
Refunds, Minn. Statutes 2022 297A.75
Joint venture, leases, Minn. Rules 8130.0400
Judgments, nonpayment of taxes, tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2022 297A.91
Jukebox music, Minn. Statutes 2022 297A.68
Jurisdiction, Minn. Statutes 2022 297A.66
Kennels, Minn. Statutes 2022 297A.61
Land clearing contracts, Minn. Statutes 2022 297A.68
Laundry services, Minn. Statutes 2022 297A.61
Lawn services, Minn. Statutes 2022 297A.61
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2022 297A.91
Recovery of taxes, Minn. Statutes 2022 297A.77
Tax liability, right of contribution, Minn. Statutes 2022 270C.56
Taxes imposed by other states, statutes of limitation, Minn. Statutes 2022 541.01
Venue, Minn. Statutes 2022 289A.63
Leases, see LEASES
Licenses, Minn. Rules 8130.0500
Lights and lighting, see LIGHTS AND LIGHTING
Limitation of actions, Minn. Rules 8130.8100
Limited liability companies, transfers between companies and members, Minn. Rules 8130.5800
Local governments, sales to, Minn. Statutes 2022 297A.70, 2022 297A.98
Capital projects, local governments, Minn. Statutes 2022 297A.99
Collection, Minn. Statutes 2022 270C.15, 2022 297A.99
Coordination, state tax, Minn. Statutes 2022 297A.95
Credits, Minn. Statutes 2022 297A.80, 2022 297A.99
Definitions, Minn. Statutes 2022 297A.99
Delinquent taxes, notice, Minn. Statutes 2022 270C.725
Depositing, Minn. Statutes 2022 270C.15
Generally, Minn. Statutes 2022 297A.99
Greater Minnesota transportation sales and use tax, Minn. Statutes 2022 297A.993
Metropolitan transportation sales and use tax, Minn. Statutes 2022 297A.992, 2022 398A.10
Minneapolis, Minn. Statutes 2022 473.592
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2022 297A.66
Rates, Minn. Statutes 2022 297A.95, 2022 297A.99
Revenue Department, Minn. Statutes 2022 270C.14, 2022 297A.99
Rochester, Minn. Statutes 2022 469.45
Taxpayers, see same under this topic
Lodging, Minn. Statutes 2022 297A.61
Lodging, Minn. Rules 8130.1000
Logging equipment, Minn. Statutes 2022 297A.61, 2022 297A.69
Machinery and equipment, see MACHINES
Manufactured homes, Minn. Statutes 2022 297A.62, 2022 297A.668, 2022 297A.67
Manufacturing, see MANUFACTURERS
Massages, Minn. Statutes 2022 297A.61
Materials, building materials, Minn. Rules 8130.1200
Meals, Minn. Statutes 2022 297A.67
Medical equipment, Minn. Statutes 2022 297A.67, 2022 297A.68
Memorials, Minn. Rules 8130.6300
Metropolitan transportation sales and use tax, Minn. Statutes 2022 297A.992, 2022 398A.10
Microfilm, generally, Minn. Rules 8130.9700
Minneapolis, local sales and use taxes, Minn. Statutes 2022 473.592
Minnesota Risk Adjustment Association, Minn. Statutes 2022 62Q.03
Mixed packages of food and nonfood products, Minn. Rules 8130.4700
Mobile homes, Minn. Rules 8130.9100
Mobile transportation equipment, Minn. Rules 8130.3500
Modular homes, sourcing of sale, Minn. Statutes 2022 297A.668
Motels, Minn. Rules 8130.1000
Motor carriers, see MOTOR CARRIERS
Motor oils, used, Minn. Statutes 2022 297A.67
Motor vehicle cleaning services, Minn. Statutes 2022 297A.61
Motor vehicle leases, Minn. Statutes 2022 297A.815
Definitions, Minn. Statutes 2022 297A.61
Tax and fees, Minn. Statutes 2022 297A.64
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Confiscation and forfeiture, Minn. Statutes 2022 297A.91
Disabled veterans, exemptions, Minn. Statutes 2022 297A.67
Exemptions, Minn. Statutes 2022 297B.13
Service loaners, exemption, Minn. Statutes 2022 297A.67
Tax collection and refund agreements, certain recreational vehicles, Minn. Statutes 2022 297A.825
Motor vehicles, see MOTOR VEHICLES
Multiple locations, permits, Minn. Rules 8130.2500
Multiple points of use, Minn. Statutes 2022 297A.668
Change in names, new permits required, Minn. Rules 8130.2500
Direct pay permits, applications, Minn. Rules 8130.3400
Permits, information, Minn. Rules 8130.2500
Natural gas, Minn. Statutes 2022 297A.68
Nonprofit arts organizations, admissions, Minn. Statutes 2022 297A.96
Nonprofit organizations, Minn. Statutes 2022 297A.70
Nonresidents, see NONRESIDENTS
Nontaxable retail activities, Minn. Rules 8130.2500
Motor carriers, direct payment, Minn. Rules 8130.3500
Permits, revocation, hearings, Minn. Rules 8130.2700
Nurseries, Minn. Rules 8130.8900
Nursing homes, Minn. Statutes 2022 297A.70
Occasional sales, Minn. Statutes 2022 297A.67
Distributor records, Minn. Rules 8130.0400
Generally, Minn. Rules 8130.5800
Surplus government property, Minn. Rules 8130.9300
Offsets, uncollectible debt, Minn. Statutes 2022 297A.81
Oil, see OIL
Options to buy, leases, Minn. Rules 8130.0400
Outdoor advertising, Minn. Rules 8130.9400
Overpayment, refunds, interest, Minn. Statutes 2022 289A.50
Packages, see PACKAGES
Packing materials, Minn. Statutes 2022 297A.68
Park trailers, Minn. Statutes 2022 297A.63
Parking, Minn. Statutes 2022 297A.61
Accelerated monthly payments, Minn. Statutes 2022 16A.152, 2022 289A.20
Agricultural resource projects, records, Minn. Statutes 2022 41A.03
Aircraft, Minn. Statutes 2022 297A.82, 2022 360.654
Annual payments, Minn. Statutes 2022 289A.18
Direct payments to Revenue Department, Minn. Statutes 2022 297A.668, 2022 297A.89
Due dates, Minn. Statutes 2022 289A.20
Exception to, Minn. Statutes 2022 289A.11, 2022 289A.20
Generally, Minn. Statutes 2022 289A.20
Monetary penalties, Minn. Statutes 2022 289A.60
Estimated payments, Minn. Statutes 2022 289A.20
Gambling taxes, payment in lieu of, Minn. Statutes 2022 297E.02
Jeopardy assessments, Minn. Statutes 2022 270C.36
June accelerated payment, Minn. Statutes 2022 16A.152, 2022 289A.20
Nonresident contractors, cash surety or bond, Minn. Statutes 2022 290.9705
Proof of payment, watercraft purchaser, Minn. Statutes 2022 86B.401
Quarterly payments, Minn. Statutes 2022 289A.18
Unpaid taxes, Minn. Statutes 2022 270C.57, 2022 297A.665
Use taxes, direct payment requirements, Minn. Statutes 2022 297A.89
Violations and penalties, see same under this topic
Direct pay permits, Minn. Rules 8130.3400
Electronic funds transfer, Minn. Rules 8130.2700
Failure to file, Minn. Rules 8130.2700
Refund claims, Minn. Rules 8130.8100
Reports, Minn. Rules 8130.3400
State surplus property, Minn. Rules 1255.0300, 1255.0400
Uncollectible debt deduction, Minn. Rules 8130.7400
Use tax, liability for payment, Minn. Rules 8130.3900
Generally, Minn. Statutes 2022 289A.60
Liability, Minn. Statutes 2022 289A.31
Local sales and use taxes, Minn. Statutes 2022 297A.99
Revenues, see same under this topic
Unpaid penalties, successor liability of businesses, Minn. Statutes 2022 270C.57
Failure to maintain records, Minn. Rules 8130.7501
Manufacturers representatives, Minn. Rules 8130.4000
Refunds, Minn. Rules 8130.8100
Reinstated permit holders, Minn. Rules 8130.2700
Applications, Minn. Statutes 2022 297A.83
Assignability, Minn. Statutes 2022 297A.84
Cancellation, Minn. Statutes 2022 270B.08, 2022 270C.722, 2022 297A.83, 2022 297A.84, 2022 297A.85
Contested cases, Minn. Statutes 2022 270C.722
Delinquent taxes, Minn. Statutes 2022 297A.84
Effect, Minn. Statutes 2022 297A.83
Direct pay permits, information about, disclosure, Minn. Statutes 2022 270B.081
Duration, Minn. Statutes 2022 297A.84
Electronic notification, Minn. Statutes 2022 270C.085
Engaging in business after revocation, Minn. Statutes 2022 289A.60, 2022 289A.63
Issuance, disclosure, Minn. Statutes 2022 270B.08
New permits, issuance after cancellation or revocation, Minn. Statutes 2022 270C.722
Nonconforming permits, Minn. Statutes 2022 297A.84
Out-of-state retailers, Minn. Statutes 2022 297A.83
Reinstatement, Minn. Statutes 2022 270C.722, 2022 297A.84
Requirements, Minn. Statutes 2022 297A.87
Sales without permit, Minn. Statutes 2022 289A.63
Security, Minn. Statutes 2022 270C.722, 2022 297A.84
Cigarette distributors or subjobbers, Minn. Statutes 2022 297F.04, 2022 297F.185
Data classification, Minn. Statutes 2022 270B.08
Delinquent taxes, Minn. Statutes 2022 297A.84
Disclosure, Minn. Statutes 2022 270B.08
Engaging in business after, Minn. Statutes 2022 289A.60, 2022 289A.63
Gambling licenses, Minn. Statutes 2022 349.155
Generally, Minn. Statutes 2022 270C.722
Tobacco products distributors or subjobbers, Minn. Statutes 2022 297F.04, 2022 297F.185
Validity, Minn. Statutes 2022 297A.84
Voluntary applications, Minn. Statutes 2022 297A.83
Changes, ownership and names, procedures, Minn. Rules 8130.2500
Direct pay permits, Minn. Rules 8130.3400
Fees, Minn. Rules 8130.2500
Information required, Minn. Rules 8130.2500
Manufacturers representatives, Minn. Rules 8130.4000
Reinstatement, conditions for, Minn. Rules 8130.2700
Pest control services, Minn. Statutes 2022 297A.61
Pet boarding services, Minn. Rules 8130.8700
Pet grooming services, Minn. Statutes 2022 297A.61
Pet grooming services, Minn. Rules 8130.8700
Petroleum products, Minn. Statutes 2022 297A.68
Petroleum products, Minn. Rules 8130.5300
Photographers, Minn. Rules 8130.8800
Photorecording services, Minn. Rules 8130.9700
Pipelines, distribution and transmission through, Minn. Statutes 2022 297A.68
Plants (vegetation), Minn. Statutes 2022 297A.61
Building materials, exemptions, Minn. Rules 8130.1200
Generally, Minn. Rules 8130.9300
Precious metal bullion, Minn. Statutes 2022 297A.67
Prepaid wireless calling services, Minn. Statutes 2022 297A.669, 2022 403.161
Prepared food, eating utensils, food sold with, Minn. Rules 8130.4705
Exemption certificates, see same under this topic
Gross receipts, subject to tax, Minn. Statutes 2022 297A.665
Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2022 297A.99
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2022 297A.66
Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2022 297A.665
Prices, computation, deductions, Minn. Rules 8130.1700
Printing, Minn. Rules 8130.0700
Privileges, Minn. Rules 8130.0500
Prizes, Minn. Statutes 2022 297A.68
Processing, Minn. Rules 8130.0700
Producing property, Minn. Rules 8130.0700
Property furnished by consumer, Minn. Rules 8130.0700
Property in transit, Minn. Statutes 2022 297A.68
Property purchased for lease to state, Minn. Statutes 2022 16A.85
Public utilities, Minn. Rules 8130.1100
Publications, exemptions, Minn. Rules 8130.5600
Publications, Minn. Statutes 2022 297A.68
Qualifications, direct pay permit, Minn. Rules 8130.3400
Qualified data centers, Minn. Statutes 2022 297A.68
Combined rates, Minn. Statutes 2022 297A.62
Coordination, state and local rates, Minn. Statutes 2022 297A.95
Generally, Minn. Statutes 2022 297A.62
Local sales and use taxes, Minn. Statutes 2022 297A.95, 2022 297A.99
Taxes in other states or countries, Minn. Statutes 2022 297A.80
Transitional period for services, Minn. Statutes 2022 297A.62, 2022 297A.63
Rates, Minn. Rules 8130.2300
Real property, Minn. Statutes 2022 297A.61
Rebates, Minn. Statutes 2022 16A.46, 2022 256.028, 2022 270C.347
Receipts (documents), use taxes, Minn. Statutes 2022 297A.77, 2022 297A.78
Generally, Minn. Rules 8130.7501
Sales subject to use taxes, Minn. Rules 8130.3900
Recreational areas, Minn. Rules 8130.0900
Redemption, trading stamps, Minn. Rules 8130.0600
Applications, Minn. Statutes 2022 297A.75
Capital equipment refund claims, Minn. Statutes 2022 289A.40
Filing, statutes of limitations, Minn. Statutes 2022 289A.40
Purchaser filed refund claims, Minn. Statutes 2022 289A.38, 2022 289A.40
Agriculture processing facilities, Minn. Statutes 2022 297A.71, 2022 297A.75
All-terrain vehicles, tax refund agreements, Minn. Statutes 2022 297A.825
Border city development zones, Minn. Statutes 2022 289A.56, 2022 469.1734
Capital equipment, Minn. Statutes 2022 289A.40, 2022 289A.56
Claims, Minn. Statutes 2022 289A.40, 2022 297A.75
Common carriers, Minn. Statutes 2022 289A.56
Data centers, Minn. Statutes 2022 297A.75
Denial, administrative review, Minn. Statutes 2022 289A.50
Erroneous collections, Minn. Statutes 2022 289A.50
Form prepared by Revenue Department, Minn. Statutes 2022 289A.50
Generally, Minn. Statutes 2022 297A.75
Indian tribes, tax refund agreements, Minn. Statutes 2022 270C.19
Interest, Minn. Statutes 2022 289A.50, 2022 289A.56, 2022 297A.75
Job opportunity building zones, Minn. Statutes 2022 297A.75
Limitations, Minn. Statutes 2022 289A.40
Local sales and use taxes, Minn. Statutes 2022 297A.99
Offsets, MinnesotaCare premiums, Minn. Statutes 2022 256L.15
Properties destroyed by fire, Minn. Statutes 2022 297A.75
Remittance of amounts collected as taxes, Minn. Statutes 2022 289A.31
Snowmobiles, tax refund agreements, Minn. Statutes 2022 297A.825
To purchasers, Minn. Statutes 2022 289A.38, 2022 289A.40, 2022 289A.50, 2022 289A.56
To vendors, Minn. Statutes 2022 289A.50
Watercraft, tax refund agreements, Minn. Statutes 2022 297A.825
Banned toys returned to retail dealers, Minn. Rules 2630.1200
Claim for refund, Minn. Rules 8130.8100
Deductions allowed in computing sales price, Minn. Rules 8130.1700
Return of property, Minn. Rules 8130.1700
Reinstatement, revoked permits, Minn. Rules 8130.2700
Religious orders, Minn. Statutes 2022 297A.70
Religious organizations, exemptions, Minn. Rules 8130.2500, 8130.5700, 8130.6200
Repairs, Minn. Rules 8130.0700
Gross receipts reporting, cash or accrual basis, Minn. Statutes 2022 297A.79
Revenues, government revenues, Minn. Statutes 2022 297A.991
Tax incidence biennial reports, Minn. Statutes 2022 270C.13
Direct pay permits, Minn. Rules 8130.3400
Method of reporting, Minn. Rules 8130.1800
Statistical reports, Minn. Rules 8130.5600
Bad debt deduction, Minn. Rules 8130.7400
Credit for return of property, Minn. Rules 8130.1700
Resale exemption certificates, Minn. Rules 8130.1200
Reserve for bad debts, deductions, Minn. Rules 8130.7400
Residential heating fuels, Minn. Rules 8130.1100
Resold admission tickets, Minn. Statutes 2022 297A.68
Retail sales, Minn. Statutes 2022 297A.61, 2022 297A.77
Defined, Minn. Rules 8130.1900
Permits, obtaining, Minn. Rules 8130.2500
Amended returns, Minn. Statutes 2022 469.319
Consolidated returns, Minn. Statutes 2022 289A.11, 2022 289A.60
Disclosure, tax administration purposes, Minn. Statutes 2022 270B.12
Dollar amounts, rounding off, Minn. Statutes 2022 289A.11
Failure to file, Minn. Statutes 2022 289A.60, 2022 289A.63, 2022 297A.85
Failure to report local sales taxes, monetary penalties, Minn. Statutes 2022 289A.60
False or fraudulent returns, Minn. Statutes 2022 289A.63
Filing, Minn. Statutes 2022 289A.11, 2022 289A.18, 2022 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2022 289A.60
Inspection, tax administration purposes, Minn. Statutes 2022 270B.12
Remittance of amounts collected as taxes, Minn. Statutes 2022 289A.31
Retail dealers, record keeping requirements, Minn. Statutes 2022 297A.77
Rulemaking, Minn. Statutes 2022 289A.11
Claims for refund, Minn. Rules 8130.8100
Consolidated return, Minn. Rules 8130.2500
Consumers use tax returns, Minn. Rules 8130.3200
Duty to file, Minn. Rules 8130.7900
Filing, Minn. Rules 8130.7501
Reinstated permit holders, preparation, Minn. Rules 8130.2700
Uncollectible debt deduction, Minn. Rules 8130.7400
Revenue targets, Minn. Statutes 2022 16A.102
Depositing, Minn. Statutes 2022 41A.06, 2022 297A.94
Government revenues, Minn. Statutes 2022 297A.991
Indian tribes, revenue-sharing agreements, Minn. Statutes 2022 270C.19
Local sales and use taxes, collection and distribution, Minn. Statutes 2022 297A.99
Reports about, Minn. Statutes 2022 297A.991
Sales not in regular course of business, Minn. Rules 8130.5800
Exemption certificates, Minn. Statutes 2022 297A.72
State contracts with foreign vendors, Minn. Statutes 2022 16C.03
Salespersons, Minn. Rules 8130.4000
Schedules and tables, state and local rates, coordination, Minn. Statutes 2022 297A.95
Schools and school districts, see SCHOOL DISTRICTS
Scope of rules, Minn. Rules 8130.0110
Security services, Minn. Statutes 2022 297A.61
Sellers, defined, Minn. Rules 8130.1900
Senior citizens organizations, fund-raising, Minn. Statutes 2022 297A.70
Service cooperatives (SCs), Minn. Statutes 2022 123A.21
Services, machinery and equipment used to provide, Minn. Statutes 2022 297A.68
Sewing materials, Minn. Statutes 2022 297A.67
Ships or vessels, Minn. Statutes 2022 297A.68
Sign painters, Minn. Rules 8130.9400
Signatures, see SIGNATURES
Signs, advertising signs, Minn. Rules 8130.9400
Ski areas, machinery and equipment for, Minn. Statutes 2022 297A.68
Snowmobiles, purchase and registration, Minn. Statutes 2022 84.82
Exemptions, Minn. Statutes 2022 297A.67, 2022 297A.70
Generally, Minn. Statutes 2022 297A.61
Solar energy products, Minn. Statutes 2022 297A.67
Solid waste management taxes, Minn. Statutes 2022 297H.10
Generally, Minn. Statutes 2022 297A.668
Telecommunication sourcing, Minn. Statutes 2022 297A.669
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2022 297A.995
Space heating, see SPACE HEATING
Special tooling, Minn. Statutes 2022 297A.68
Special tooling, Minn. Rules 8130.5550
Sports club memberships, Minn. Statutes 2022 297A.61
Amusement devices, Minn. Rules 8130.0900
Direct pay permits, Minn. Rules 8130.3400
Stadium builder's licenses, Minn. Statutes 2022 297A.67
State budget, recommended revenue as a share of personal income, Minn. Statutes 2022 16A.102
State High School League tickets and admissions, Minn. Statutes 2022 297A.70
State Lottery revenues, Minn. Statutes 2022 297A.65, 2022 297A.94
Property purchased for lease to state, exemption, Minn. Statutes 2022 16A.85
Transfers between agencies, exemptions, Minn. Statutes 2022 15.039
Building materials, exemptions, Minn. Rules 8130.1200
Generally, Minn. Rules 8130.9300
Additional taxes, assessments, Minn. Statutes 2022 289A.38
Taxes imposed by other states, lawsuits, Minn. Statutes 2022 541.01
Violations, generally, Minn. Statutes 2022 289A.63
Steam and liquid heating and cooling systems, see STEAM AND LIQUID HEATING AND COOLING SYSTEMS
Steel reprocessors, pollution control equipment, Minn. Statutes 2022 297A.68
Storage, Minn. Rules 8130.3900
Streamlined sales tax agreement
Generally, Minn. Statutes 2022 297A.995
Uncollectible debt, allocation among member states, Minn. Statutes 2022 297A.81
Withdrawal from agreement, effect, Minn. Statutes 2022 297A.66
Student organizations, fund-raising, Minn. Statutes 2022 297A.70
Suite licenses, places of amusement or athletic events, Minn. Statutes 2022 297A.67
Super Bowl admissions, Minn. Statutes 2022 297A.68
Supplemental nutrition assistance program, purchases with, Minn. Statutes 2022 297A.67
Supplies, building supplies, Minn. Rules 8130.1200
Taconite mining, equipment exemptions, Minn. Rules 8130.9600
Taconite production equipment, Minn. Statutes 2022 297A.68
Tax identification numbers, Minn. Rules 8130.2500
Claims for refunds, Minn. Statutes 2022 270C.56
Failure to report, permits, cancellation, Minn. Statutes 2022 297A.85
Interest, Minn. Statutes 2022 289A.31
Lawsuits, right of contribution, Minn. Statutes 2022 270C.56
Personal liability, Minn. Statutes 2022 270C.56
Purchasers, Minn. Statutes 2022 289A.31, 2022 297A.995
Retailers or sellers, Minn. Statutes 2022 289A.31, 2022 297A.665
Use taxes, Minn. Statutes 2022 289A.31, 2022 297A.78
Who is liable, Minn. Statutes 2022 289A.31
Tax liens, successor businesses, duties, Minn. Statutes 2022 270C.57
Delinquent taxes, Minn. Statutes 2022 270C.725
Local sales and use taxes, Minn. Statutes 2022 297A.99
Tax tables, state and local rates, coordination, Minn. Statutes 2022 297A.95
Taxable sales, generally, Minn. Statutes 2022 297A.61
Taxable sales, to exempt organizations, Minn. Rules 8130.6200
Taxable services, generally, Minn. Statutes 2022 297A.61
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2022 289A.60
Notice received, Minn. Statutes 2022 270C.725
Receipts, extinguishment of liability, Minn. Statutes 2022 297A.78
Reports given, gross receipts from sales, Minn. Statutes 2022 297A.79
Sales to, delinquent taxes, Minn. Statutes 2022 270C.725
Security, Minn. Statutes 2022 297A.84, 2022 297A.92
Service of process on, Minn. Statutes 2022 297A.92
Sureties, Minn. Statutes 2022 297A.92
Uncollectible debt, offsets, Minn. Statutes 2022 297A.81
Definitions, Minn. Statutes 2022 297A.61
Sourcing of sale, Minn. Statutes 2022 297A.669
Telecommunications services, Minn. Rules 8130.6200
Telecommunications, machinery and equipment, Minn. Statutes 2022 297A.68
Telephone utilities, see TELEPHONE COMPANIES
Television commercials, Minn. Statutes 2022 297A.68
Television, pay television machinery and equipment, Minn. Statutes 2022 297A.68
Tenancy at will, Minn. Rules 8130.1000
Textbooks, Minn. Rules 8130.6700
Ticket resellers, Minn. Statutes 2022 297A.68
Time of sale, collection of use tax, Minn. Rules 8130.4000
Title to property, Minn. Rules 8130.0200
Tools, see TOOLS
Tourist courts, Minn. Rules 8130.1000
New taxes or increases, Minn. Statutes 2022 477A.016
Sales to, Minn. Statutes 2022 297A.70
Towns, Minn. Rules 8130.9300
Townships, Minn. Rules 8130.9300
Trade-ins, Minn. Rules 8130.1500
Trades or businesses, property used in, Minn. Rules 8130.5800
Trading stamps, Minn. Rules 8130.0600
Trailer camps, Minn. Rules 8130.1000
Transfer of title, Minn. Rules 8130.0200
Transient merchants, Minn. Statutes 2022 329.11
Removal, Minn. Statutes 2022 297A.68 to 2022 297A.70
Taxability, Minn. Statutes 2022 297A.61
Uncollectible debt reduction, Minn. Rules 8130.7400
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2022 297A.995
University of Minnesota football stadium, Minn. Statutes 2022 297A.71
Urns for cremains, Minn. Rules 8130.6300
Cigarettes, consumer use taxes, Minn. Statutes 2022 297F.25
Collection, Minn. Statutes 2022 297A.77, 2022 297A.825, 2022 297A.89
Direct pay taxes deemed use taxes, Minn. Statutes 2022 297A.90
Exemption certificates, Minn. Statutes 2022 297A.665
Imposition of tax, Minn. Statutes 2022 297A.63
Liability, Minn. Statutes 2022 297A.78
Liquor use or storage, Minn. Statutes 2022 295.75
Local sales and use taxes, Minn. Statutes 2022 297A.99
Municipal solid waste management services, Minn. Statutes 2022 297H.115
Refunds, Minn. Statutes 2022 297A.825
Rounding up or down, Minn. Statutes 2022 297A.76
Calculation, Minn. Rules 8130.4400
Collection, Minn. Rules 8130.4000
Credits, Minn. Rules 8130.4400
Defined, Minn. Rules 8130.3800
Liability, Minn. Rules 8130.3900
Property brought into Minnesota, Minn. Rules 8130.4300
Utilities, Minn. Statutes 2022 297A.61
Vacation tours, Minn. Rules 8130.0900
Vending machines, food sold in, Minn. Statutes 2022 297A.61
Amusement devices, Minn. Rules 8130.0900
Permits, Minn. Rules 8130.2500
Vertical services, Minn. Statutes 2022 297A.61
Construction materials for home, Minn. Rules 8130.6600
Motor vehicles, exemptions, Minn. Rules 8130.6400
Refunds, claims, Minn. Rules 8130.8100
Veterinarians, Minn. Rules 8130.8700
Villages, Minn. Rules 8130.9300
Civil penalties, see Penalties (monetary) under this topic
Collection violations, Minn. Statutes 2022 289A.63
Criminal penalties, Minn. Statutes 2022 289A.63
Monetary penalties, Minn. Statutes 2022 289A.60
Criminal penalties, Minn. Statutes 2022 289A.63
Electronic payments, monetary penalties, Minn. Statutes 2022 289A.60
Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2022 168.27
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2022 297A.91
Permits, see same under this topic
Voice mail services, Minn. Statutes 2022 297A.61
Waste management containers and compactors, Minn. Statutes 2022 297A.68
Waste processing equipment, Minn. Statutes 2022 297A.68
Water softeners, Minn. Rules 8130.9000
Water supply, Minn. Rules 8130.1100
Water utility services, Minn. Statutes 2022 297A.67
Wind energy conversion systems, Minn. Statutes 2022 297A.68