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

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

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

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

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

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

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

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

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

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

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

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

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

Local taxes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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