Rental motor vehicle tax, exception, Minn. Statutes 2005 297A.61
Retailer agreements, uniform methods, Minn. Statutes 2005 297A.76
Agents regarded as retailers, Minn. Statutes 2005 297A.83
Compliance requirements, Minn. Statutes 2005 289A.01
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Retail sales, presumption of storage, use, or consumption, Minn. Statutes 2005 297A.665
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Advertising, violations, Minn. Statutes 2005 289A.63
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
All-terrain vehicles, registration, Minn. Statutes 2005 84.922
Amnesty provisions, uncollected or unpaid taxes, Minn. Statutes 2005 297A.666
Amount, computing, Minn. Statutes 2005 297A.76
Reports about, Minn. Statutes 2005 290.0676
Additional taxes, Minn. Statutes 2005 289A.38, 2005 289A.60
Agricultural resource projects, Minn. Statutes 2005 41A.06
Jeopardy assessments, Minn. Statutes 2005 270C.36
Procedure for, Minn. Statutes 2005 270C.56
Refund claims, limitations, Minn. Statutes 2005 289A.40
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Bad debt loss, time limits on claims, Minn. Statutes 2005 289A.40
Capital equipment, defined, exemption, Minn. Statutes 2005 297A.68
Certificates and certification
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Bad debt claims, Minn. Statutes 2005 289A.50
Uncollectible debt, offsets, Minn. Statutes 2005 297A.81
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Cigarette sales taxes, Minn. Statutes 2005 297F.25
Cities, new taxes or increases, Minn. Statutes 2005 477A.016
City development districts, Minn. Statutes 2005 469.127
Claims, refund, Minn. Statutes 2005 289A.38, 2005 289A.40, 2005 297A.75
Agents regarded as retailers, Minn. Statutes 2005 297A.83
Agricultural resource projects, Minn. Statutes 2005 41A.06
Agriculture processing facilities, Minn. Statutes 2005 297A.71
Aircraft, collection by Transportation Department, Minn. Statutes 2005 297A.82
At time of sale, Minn. Statutes 2005 297A.77
Border city development zones, Minn. Statutes 2005 469.1734
By retail dealers, Minn. Statutes 2005 297A.66
Central registration, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Exemption certificates, see same under this topic
Failure to collect, criminal penalties, Minn. Statutes 2005 289A.63
Fraudulent failure to collect, seller's liability, Minn. Statutes 2005 297A.665
Generally, Minn. Statutes 2005 297A.75, 2005 297A.77
Jeopardy collections, Minn. Statutes 2005 270C.36
Local lodging taxes, collection with, Minn. Statutes 2005 469.190
Local sales and use taxes, Minn. Statutes 2005 270C.15, 2005 297A.66, 2005 297A.99
Monetary penalties, Minn. Statutes 2005 289A.60
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66
Recovery, lawsuits, Minn. Statutes 2005 297A.77
Remittance of amounts collected as taxes, Minn. Statutes 2005 289A.31, 2005 297A.77
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Revenue Department, duties, Minn. Statutes 2005 297A.99
State contractors, foreign vendors, Minn. Statutes 2005 16C.03
State contracts with foreign vendors, Minn. Statutes 2005 16C.03
Uncollected taxes, amnesty provisions, Minn. Statutes 2005 297A.665
Uncollectible debt, offsets, Minn. Statutes 2005 297A.81
Use taxes, Minn. Statutes 2005 297A.77, 2005 297A.89
Violations, Minn. Statutes 2005 289A.63
Who must collect, Minn. Statutes 2005 297A.66
Complaints, retail dealers, confiscation of personal property or vehicles used in violations of law, Minn. Statutes 2005 297A.91
Computation of tax, Minn. Statutes 2005 297A.76
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Administrative review, exemption, Minn. Statutes 2005 297A.65
Permits, revocation, Minn. Statutes 2005 270C.722
Counties, new taxes or increases, Minn. Statutes 2005 477A.016
Indian tribes, revenue sharing, Minn. Statutes 2005 270C.19
Local sales and use taxes, Minn. Statutes 2005 297A.80, 2005 297A.99
Multistate Tax Compact, Minn. Statutes 2005 290.171
Tax credit certificates, border cities, Minn. Statutes 2005 469.1735
Taxes in other states or countries, Minn. Statutes 2005 297A.80
Data, Minn. Statutes 2005 297A.995
Jeopardy assessments, Minn. Statutes 2005 270C.36
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Common carriers as retailers, Minn. Statutes 2005 297A.90
Generally, Minn. Statutes 2005 297A.61
Information returns (taxes), Minn. Statutes 2005 289A.18
Mineral production facilities, Minn. Statutes 2005 297A.71
Multistate Tax Compact, Minn. Statutes 2005 290.171
Nonprofit groups, exemptions, Minn. Statutes 2005 297A.70
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Border city development zones, tax incentives, disqualification, Minn. Statutes 2005 469.1733
Notice requirements, Minn. Statutes 2005 270C.725
Direct pay certificates, Minn. Statutes 2005 297A.89
Returns, tax administration purposes, Minn. Statutes 2005 270B.12
Sales tax permits, information about, Minn. Statutes 2005 270B.08, 2005 270B.081
Reports about, Minn. Statutes 2005 290.0676
Economic development authorities, Minn. Statutes 2005 469.101
Enforcement of law, Minn. Statutes 2005 297A.99
Equipment used to produce services, Minn. Statutes 2005 297A.68
Evasion, Minn. Statutes 2005 289A.63
Aircraft, Minn. Statutes 2005 297A.82
Cigarettes, Minn. Statutes 2005 297A.67
Contents, Minn. Statutes 2005 297A.72
Fungible goods, commingling, Minn. Statutes 2005 297A.74
Information about, disclosure, Minn. Statutes 2005 270B.081
Multiple points of use exemption certificates, Minn. Statutes 2005 297A.668
Multistate Tax Compact, Minn. Statutes 2005 290.171
Purchasers, duties, Minn. Statutes 2005 297A.665, 2005 297A.72
Retailers, duties, Minn. Statutes 2005 297A.665
Solar energy systems, Minn. Statutes 2005 297A.67
Use, Minn. Statutes 2005 289A.60, 2005 297A.73
Admissions to arts events, colleges, and universities, Minn. Statutes 2005 297A.70
Agricultural exemptions, Minn. Statutes 2005 297A.69
Aircraft, Minn. Statutes 2005 297A.82
Biotechnology and health sciences industry zones, Minn. Statutes 2005 297A.68, 2005 469.336, 2005 469.340
Border city development zones, Minn. Statutes 2005 469.1732, 2005 469.1734, 2005 469.1735
Building materials and supplies, Minn. Statutes 2005 297A.71
Business exemptions, Minn. Statutes 2005 297A.68
Certificates, see Exemption certificates under this topic
Constitutional exemptions, Minn. Statutes 2005 297A.67
De minimis exemption, Minn. Statutes 2005 297A.63, 2005 297A.67
Enterprise zones, Minn. Statutes 2005 469.169
Fraudulently claimed exemptions, seller's liability, Minn. Statutes 2005 297A.665
General exemptions, Minn. Statutes 2005 297A.67
Government exemptions, Minn. Statutes 2005 297A.70
Great Lakes Commission, Minn. Statutes 2005 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2005 62L.13
Industrial production materials, Minn. Statutes 2005 297A.68
International economic development zone, Minn. Statutes 2005 297A.68, 2005 469.324
Job opportunity building zones, Minn. Statutes 2005 469.319
Land clearing contracts, Minn. Statutes 2005 297A.68
Local governments, Minn. Statutes 2005 297A.98
Local sales and use taxes, Minn. Statutes 2005 297A.99
Minnesota Risk Adjustment Association, Minn. Statutes 2005 62Q.03
Motor vehicles, Minn. Statutes 2005 297B.13
Nonprofit arts organizations, admissions, Minn. Statutes 2005 297A.96
Nonprofit exemptions generally, Minn. Statutes 2005 297A.70
Property purchased for lease to state, Minn. Statutes 2005 16A.85
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Senior citizens organizations, fundraising, Minn. Statutes 2005 297A.70
Service cooperatives (SCs), Minn. Statutes 2005 123A.21
State Lottery revenues, Minn. Statutes 2005 297A.65
State property, transfers of agency powers, Minn. Statutes 2005 15.039
Steel reprocessors, pollution control equipment, Minn. Statutes 2005 297A.68
Student organizations, fundraising, Minn. Statutes 2005 297A.70
Telecommunications equipment, Minn. Statutes 2005 297A.68
Transient merchants, Minn. Statutes 2005 329.11
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Use taxes, personal use exemption, Minn. Statutes 2005 297A.67
Fees, rental motor vehicles, registration, Minn. Statutes 2005 297A.64
Food preparation equipment, Minn. Statutes 2005 297A.68
Gambling, see GAMBLING TAXES
Federal land occupants, Minn. Statutes 2005 1.042
Generally, Minn. Statutes 2005 297A.62, 2005 297A.75
Local sales and use taxes, Minn. Statutes 2005 297A.99
Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115
Sales by vendors claiming but failing to obtain exemption, Minn. Statutes 2005 297A.665
Status as debt, Minn. Statutes 2005 297A.77
Taxes in other states or countries, Minn. Statutes 2005 297A.80
Use taxes, Minn. Statutes 2005 297A.63
In lieu taxes, State Lottery revenues, Minn. Statutes 2005 297A.65, 2005 297A.94
Industrial production, defined, exemption, Minn. Statutes 2005 297A.68
Liability, Minn. Statutes 2005 289A.31
Local sales and use taxes, Minn. Statutes 2005 297A.99
Refunds, Minn. Statutes 2005 289A.56, 2005 297A.75
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Revenues, see same under this topic
Unpaid interest, successor liability of businesses, Minn. Statutes 2005 270C.57
International economic development zone
Exemptions, Minn. Statutes 2005 297A.68, 2005 469.324
Repayment obligation, Minn. Statutes 2005 469.328
Job opportunity building zones
Building materials and supplies, exemptions, Minn. Statutes 2005 297A.68, 2005 469.315
Exemptions, repayment obligation, Minn. Statutes 2005 469.319
Motor vehicles used or owned by qualified businesses, exemption, Minn. Statutes 2005 297B.03
Judgments, nonpayment of taxes
Tangible personal property and motor vehicles, forfeiture, Minn. Statutes 2005 297A.91
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2005 297A.91
Recovery of taxes, Minn. Statutes 2005 297A.77
Tax liability, right of contribution, Minn. Statutes 2005 270C.56
Taxes imposed by other states, statutes of limitation, Minn. Statutes 2005 541.01
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Venue, Minn. Statutes 2005 289A.63
Liability, uniform sales and use tax administration
Certified automated system and service providers, Minn. Statutes 2005 297A.995
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Baseball park (major league), Minn. Statutes 2005 473I.07
Collection, Minn. Statutes 2005 270C.15, 2005 297A.99
Coordination, state tax, Minn. Statutes 2005 297A.95
Credits, Minn. Statutes 2005 297A.80, 2005 297A.99
Delinquent taxes, notice, Minn. Statutes 2005 270C.725
Depositing, Minn. Statutes 2005 270C.15
Generally, Minn. Statutes 2005 297A.99
Minneapolis, Minn. Statutes 2005 473.592
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66
Rates, Minn. Statutes 2005 297A.95, 2005 297A.99
Revenue Department, Minn. Statutes 2005 270C.14, 2005 297A.99
Taxpayers, see same under this topic
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Reports about, Minn. Statutes 2005 290.0676
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Motor vehicle leases, Minn. Statutes 2005 297A.815
Motor vehicle rentals, tax and fees, Minn. Statutes 2005 297A.64
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Motor vehicles, Minn. Statutes 2005 297B.11, 2005 297B.13
Nexus, Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Offsets, uncollectible debt, Minn. Statutes 2005 297A.81
Overpayment, refunds, interest, Minn. Statutes 2005 289A.50
Accelerated payments, violations, monetary penalties, Minn. Statutes 2005 289A.60
Agricultural resource projects, records, Minn. Statutes 2005 41A.03
Aircraft, Minn. Statutes 2005 297A.82, 2005 360.654
Annual payments, Minn. Statutes 2005 289A.18
Common carriers registered as retailers, Minn. Statutes 2005 297A.90
Direct payments to Revenue Department, Minn. Statutes 2005 297A.668, 2005 297A.89, 2005 297A.90
Due dates, Minn. Statutes 2005 289A.20
Electronic payments, Minn. Statutes 2005 289A.20, 2005 289A.60
Estimated payments, Minn. Statutes 2005 289A.20
Gambling taxes, payment in lieu of, Minn. Statutes 2005 297E.02
Jeopardy assessments, Minn. Statutes 2005 270C.36
June accelerated payment, Minn. Statutes 2005 289A.20
Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115
Nonresident contractors, cash surety or bond, Minn. Statutes 2005 290.9705
Proof of payment, watercraft purchaser's certificate, Minn. Statutes 2005 86B.401
Quarterly payments, Minn. Statutes 2005 289A.18
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Unpaid taxes, Minn. Statutes 2005 270C.57, 2005 297A.665
Use taxes, direct payment requirements, Minn. Statutes 2005 297A.89
Violations and penalties, see same under this topic
Generally, Minn. Statutes 2005 289A.60
Liability, Minn. Statutes 2005 289A.31
Local sales and use taxes, Minn. Statutes 2005 297A.99
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Revenues, see same under this topic
Unpaid penalties, successor liability of businesses, Minn. Statutes 2005 270C.57
Applications, Minn. Statutes 2005 297A.83
Assignability, Minn. Statutes 2005 297A.84
Cancellation, Minn. Statutes 2005 270B.08, 2005 270C.722, 2005 297A.83, 2005 297A.85
Contested cases, Minn. Statutes 2005 270C.722
Denial, effect, Minn. Statutes 2005 297A.83
Direct pay permits, information about, disclosure, Minn. Statutes 2005 270B.081
Duration, Minn. Statutes 2005 297A.84
Engaging in business after revocation, Minn. Statutes 2005 289A.60, 2005 289A.63
Issuance, disclosure, Minn. Statutes 2005 270B.08
New permits, issuance after cancellation or revocation, Minn. Statutes 2005 270C.722
Out-of-state retailers, Minn. Statutes 2005 297A.83
Reinstatement, Minn. Statutes 2005 270C.722
Requirements, Minn. Statutes 2005 297A.87
Sales without permit, Minn. Statutes 2005 289A.63
Security, Minn. Statutes 2005 270C.722, 2005 297A.84
Cigarette distributors or subjobbers, Minn. Statutes 2005 297F.04, 2005 297F.185
Data classification, Minn. Statutes 2005 270B.08
Disclosure, Minn. Statutes 2005 270B.08
Engaging in business after, Minn. Statutes 2005 289A.60, 2005 289A.63
Gambling licenses, Minn. Statutes 2005 349.155
Generally, Minn. Statutes 2005 270C.722
Tobacco products distributors or subjobbers, Minn. Statutes 2005 297F.04, 2005 297F.185
Validity, Minn. Statutes 2005 297A.84
Voluntary applications, Minn. Statutes 2005 297A.83
Pipelines, distribution and transmission through, Minn. Statutes 2005 297A.68
Exemption certificates, see same under this topic
Gross receipts, subject to tax, Minn. Statutes 2005 297A.665
Local sales and use taxes, due diligence in attempting to determine purchaser's zip code, Minn. Statutes 2005 297A.99
Out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66
Retail sales, storage, use, or consumption in Minnesota, Minn. Statutes 2005 297A.665
Common carriers registered as retailers, Minn. Statutes 2005 297A.90
Coordination, state and local rates, Minn. Statutes 2005 297A.95
Generally, Minn. Statutes 2005 297A.62
Local sales and use taxes, Minn. Statutes 2005 297A.95, 2005 297A.99
Manufactured homes, Minn. Statutes 2005 297A.62
Park trailers, Minn. Statutes 2005 297A.62
Taxes in other states or countries, Minn. Statutes 2005 297A.80
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Rebates, Minn. Statutes 2005 16A.1522, 2005 16A.46, 2005 256.028, 2005 270C.347
Receipts (documents), use taxes, Minn. Statutes 2005 297A.77, 2005 297A.78
Applications, Minn. Statutes 2005 297A.75
Capital equipment refund claims, Minn. Statutes 2005 289A.40
Filing, statutes of limitations, Minn. Statutes 2005 289A.40
Purchaser filed refund claims, Minn. Statutes 2005 289A.38, 2005 289A.40
Agriculture processing facilities, Minn. Statutes 2005 297A.71, 2005 297A.75
Biotechnology and health sciences industry zones, Minn. Statutes 2005 289A.56
Border city development zones, Minn. Statutes 2005 469.1734
Capital equipment, Minn. Statutes 2005 289A.40, 2005 289A.56, 2005 297A.75
Claims, Minn. Statutes 2005 289A.40, 2005 297A.75
Common carriers, Minn. Statutes 2005 289A.56, 2005 297A.90
Denial, administrative review, Minn. Statutes 2005 289A.50
Erroneous collections, Minn. Statutes 2005 289A.50
Form prepared by Revenue Department, Minn. Statutes 2005 289A.50
Generally, Minn. Statutes 2005 297A.75
Indian tribes, tax refund agreements, Minn. Statutes 2005 270C.19
Interest, Minn. Statutes 2005 289A.50, 2005 289A.56, 2005 297A.75
Limitations, Minn. Statutes 2005 289A.40
Local sales and use taxes, Minn. Statutes 2005 297A.99
Municipal utilities, construction materials, Minn. Statutes 2005 297A.75
Offsets, MinnesotaCare premiums, Minn. Statutes 2005 256L.15
Remittance of amounts collected as taxes, Minn. Statutes 2005 289A.31
To purchasers, Minn. Statutes 2005 289A.38, 2005 289A.40, 2005 289A.50, 2005 289A.56
To vendors, Minn. Statutes 2005 289A.50
Gross receipts reporting, cash or accrual basis, Minn. Statutes 2005 297A.79
Revenues, government revenues, Minn. Statutes 2005 297A.991
Tax incidence biennial reports, Minn. Statutes 2005 270C.13
Retail sales, Minn. Statutes 2005 297A.61
Amended returns, Minn. Statutes 2005 469.319, 2005 469.328, 2005 469.340
Common carriers registered as retailers, Minn. Statutes 2005 297A.90
Consolidated returns, Minn. Statutes 2005 289A.11, 2005 289A.60
Disclosure, tax administration purposes, Minn. Statutes 2005 270B.12
Dollar amounts, rounding off, Minn. Statutes 2005 289A.11
Failure to file, Minn. Statutes 2005 289A.60, 2005 289A.63, 2005 297A.85
Failure to report local sales taxes, monetary penalties, Minn. Statutes 2005 289A.60
False or fraudulent returns, Minn. Statutes 2005 289A.63
Filing, Minn. Statutes 2005 289A.11, 2005 289A.18, 2005 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2005 289A.60
Inspection, tax administration purposes, Minn. Statutes 2005 270B.12
Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115
Remittance of amounts collected as taxes, Minn. Statutes 2005 289A.31
Rental motor vehicles, registration fees, Minn. Statutes 2005 297A.64
Reporting form, solid waste management taxes, Minn. Statutes 2005 297H.10
Rulemaking, Minn. Statutes 2005 289A.11
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Depositing, Minn. Statutes 2005 41A.06, 2005 297A.94
Government revenues, Minn. Statutes 2005 297A.991
Indian tribes, revenue-sharing agreements, Minn. Statutes 2005 270C.19
Local sales and use taxes, collection and distribution, Minn. Statutes 2005 297A.99
Reports about, Minn. Statutes 2005 297A.991
Sales tax account numbers, exemption certificates, Minn. Statutes 2005 297A.72
State contracts with foreign vendors, Minn. Statutes 2005 16C.03
State and local rates, coordination, Minn. Statutes 2005 297A.95
Services, machinery and equipment used to provide, Minn. Statutes 2005 297A.68
Snowmobiles, purchase and registration requirements, Minn. Statutes 2005 84.82
Generally, Minn. Statutes 2005 297A.668
Telecommunication sourcing, Minn. Statutes 2005 297A.669
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
State budget, recommended revenue targets, Minn. Statutes 2005 16A.102
Transfers between agencies, exemptions, Minn. Statutes 2005 15.039
Additional taxes, assessments, Minn. Statutes 2005 289A.38
Taxes imposed by other states, lawsuits, Minn. Statutes 2005 541.01
Violations, generally, Minn. Statutes 2005 289A.63
Streamlined sales tax agreement
Generally, Minn. Statutes 2005 297A.995
Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2005 297A.666
Uncollectible debt, allocation among member states, Minn. Statutes 2005 297A.81
Withdrawal from agreement, effect, Minn. Statutes 2005 297A.66
Erroneous data provided by state, relief from liability, Minn. Statutes 2005 297A.995
Estimated taxes, underpayment, monetary penalties, Minn. Statutes 2005 289A.60
Failure to report, permits, cancellation, Minn. Statutes 2005 297A.85
Interest, Minn. Statutes 2005 289A.31
Lawsuits, right of contribution, Minn. Statutes 2005 270C.56
Multistate Tax Compact, exemption, Minn. Statutes 2005 290.171
Municipal solid waste management services use tax, Minn. Statutes 2005 297H.115
Personal liability, Minn. Statutes 2005 270C.56
Purchasers, Minn. Statutes 2005 289A.31
Retailers or sellers, Minn. Statutes 2005 289A.31, 2005 297A.665, 2005 297A.666
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Use taxes, Minn. Statutes 2005 289A.31, 2005 297A.78
Who is liable, Minn. Statutes 2005 289A.31
Tax liens, successor businesses, duties, Minn. Statutes 2005 270C.57
Delinquent taxes, Minn. Statutes 2005 270C.725
Local sales and use taxes, Minn. Statutes 2005 297A.99
Tax tables, state and local rates, coordination, Minn. Statutes 2005 297A.95
Taxable sales, generally, Minn. Statutes 2005 297A.61
Taxable services, generally, Minn. Statutes 2005 297A.61
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2005 289A.60
Notice given, arbitration requests, multistate taxes, Minn. Statutes 2005 290.171
Notice received, Minn. Statutes 2005 270C.725
Receipts, extinguishment of liability, Minn. Statutes 2005 297A.78
Reports given, gross receipts from sales, Minn. Statutes 2005 297A.79
Sales to, delinquent taxes, Minn. Statutes 2005 270C.725
Security, Minn. Statutes 2005 297A.84, 2005 297A.92
Service of process on, Minn. Statutes 2005 297A.92
Sureties, Minn. Statutes 2005 297A.92
Uncollectible debt, offsets, Minn. Statutes 2005 297A.81
Telecommunications equipment, Minn. Statutes 2005 297A.68
Towns, new taxes or increases, Minn. Statutes 2005 477A.016
Uniform Sales and Use Tax Administration Act, Minn. Statutes 2005 297A.995
Collection, Minn. Statutes 2005 297A.77, 2005 297A.89
Direct pay taxes deemed use taxes, Minn. Statutes 2005 297A.90
Exemption certificates, Minn. Statutes 2005 297A.665
Imposition of tax, Minn. Statutes 2005 297A.63
Liability, Minn. Statutes 2005 297A.78
Liquor use or storage, Minn. Statutes 2005 295.75
Local sales and use taxes, Minn. Statutes 2005 297A.99
Municipal solid waste management services, Minn. Statutes 2005 297H.115
Personal use exemption, Minn. Statutes 2005 297A.67
Rounding up or down, Minn. Statutes 2005 297A.76
Civil penalties, see Penalties (monetary) under this topic
Collection violations, Minn. Statutes 2005 289A.63
Criminal penalties, Minn. Statutes 2005 289A.63
Monetary penalties, Minn. Statutes 2005 289A.60
Criminal penalties, Minn. Statutes 2005 289A.63
Electronic payments, monetary penalties, Minn. Statutes 2005 289A.60
Motor vehicle dealers, license denial, revocation, or suspension, Minn. Statutes 2005 168.27
Motor vehicles and personal property, confiscation and forfeiture, Minn. Statutes 2005 297A.91