SALES AND USE TAXES

Accelerated payments, penalties, repeal, Minn. Laws 2013 c 143 art 16 s 11

Aircraft

Certain parts and labor, exemption, Minn. Laws 2013 c 143 art 5 s 4, 2013 c 143 art 13 s 22

State airports fund, Minn. Laws 2013 c 143 art 5 s 5

Biopharmaceutical manufacturing facilities, construction, Minn. Laws 2013 c 143 art 8 s 37, 40-42

Boarding care homes, sales to, Minn. Laws 2013 c 143 art 8 s 36

Bundled transactions, Minn. Laws 2013 c 143 art 8 s 6

Capital equipment, Minn. Laws 2013 c 143 art 8 s 26

Clearwater, revenue use, Minn. Laws 2013 c 143 art 8 s 49

Commercial and industrial machinery and equipment repair, Minn. Laws 2013 c 143 art 8 s 2

Construction materials, various entities, exemptions, Minn. Laws 2013 c 143 art 13 s 22

Counties, transportation sales taxes, Minn. Laws 2013 c 117 art 3 s 25, 26

Critical access dental providers, sales to, Minn. Laws 2013 c 143 art 8 s 32

Data centers, refurbished, Minn. Laws 2013 c 143 art 8 s 27

Digital audio works, Minn. Laws 2013 c 143 art 8 s 9

Digital audiovisual works, Minn. Laws 2013 c 143 art 8 s 10

Digital books, Minn. Laws 2013 c 143 art 8 s 11, 24

Digital code, Minn. Laws 2013 c 143 art 8 s 12

Digital products, Minn. Laws 2013 c 143 art 8 s 2, 4, 6, 7, 9-15

Direct satellite service, repeal, Minn. Laws 2013 c 143 art 8 s 53

Drop shipment sales, Minn. Laws 2013 c 143 art 8 s 20

Drugs and medicine, Minn. Laws 2013 c 143 art 8 s 22

Durable medical equipment, Minn. Laws 2013 c 143 art 8 s 22, 23

Electronically delivered goods, Minn. Laws 2013 c 143 art 8 s 21

Established religious orders, lodging and table food sales, Minn. Laws 2013 c 143 art 8 s 33

Exemption certificates

Multiple points of use, Minn. Laws 2013 c 143 art 8 s 21

Presumptions about, Minn. Laws 2013 c 143 art 16 s 3

Exemptions

Aircraft, certain parts and labor, Minn. Laws 2013 c 143 art 13 s 22

Construction materials, various entities, Minn. Laws 2013 c 143 art 13 s 22

Destination medical center materials, Minn. Laws 2013 c 143 art 10 s 2

Greater Minnesota business expansion, Minn. Laws 2013 c 143 art 13 s 22

Presumptions about, Minn. Laws 2013 c 143 art 16 s 3

Sales between religious order and educational institution, Minn. Laws 2013 c 143 art 13 s 22

Greater Minnesota business expansion

Exemptions, Minn. Laws 2013 c 143 art 13 s 22

Tax incentives, Minn. Laws 2013 c 143 art 8 s 1, 28

Industrial measurement manufacturing and controls facilities, construction, Minn. Laws 2013 c 143 art 8 s 39-42

Industrial production, materials consumed in, Minn. Laws 2013 c 143 art 8 s 25

Information about, costs of providing, Minn. Laws 2013 c 143 art 8 s 43

Internet sales, Minn. Laws 2013 c 143 art 8 s 18, 19

Local governments, sale to, Minn. Laws 2013 c 143 art 8 s 29

Local sales and use taxes

Clearwater, revenue use, Minn. Laws 2013 c 143 art 8 s 49

Information about, costs of providing, Minn. Laws 2013 c 143 art 8 s 43

Marshall

Revenue use, Minn. Laws 2013 c 143 art 8 s 50

Validation, Minn. Laws 2013 c 143 art 8 s 51

Proctor, validation, Minn. Laws 2013 c 143 art 8 s 52

Rochester

Destination medical center, Minn. Laws 2013 c 143 art 10 s 11-14

Food and beverage tax, repeal, Minn. Laws 2013 c 143 art 8 s 53

Lodging tax, Minn. Laws 2013 c 143 art 8 s 46

Saint Augusta, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Cloud, Minn. Laws 2013 c 143 art 8 s 47

Saint Joseph, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Paul, Minn. Laws 2013 c 143 art 8 s 44, 45

Sartell, extension, Minn. Laws 2013 c 143 art 8 s 48

Sauk Rapids, extension, Minn. Laws 2013 c 143 art 8 s 48

Waite Park, extension, Minn. Laws 2013 c 143 art 8 s 48

Marshall

Revenue use, Minn. Laws 2013 c 143 art 8 s 50

Validation, Minn. Laws 2013 c 143 art 8 s 51

Materials consumed in industrial production, Minn. Laws 2013 c 143 art 8 s 25

Medical devices, Minn. Laws 2013 c 143 art 8 s 22

Metropolitan transportation sales and use tax, Minn. Laws 2013 c 117 art 3 s 33

Motor vehicles

Leases, sales tax revenue, transfer, Minn. Laws 2013 c 117 art 3 s 24

Rentals, Minn. Laws 2013 c 143 art 8 s 17

Repair paint and materials, Minn. Laws 2013 c 143 art 8 s 8

Nonprofit car-sharing organizations, Minn. Laws 2013 c 143 art 8 s 17

Nonprofit organizations

Fundraising event sales, exemption, Minn. Laws 2013 c 143 art 8 s 35

Fundraising sales, exemption, Minn. Laws 2013 c 143 art 8 s 34

Sales to, Minn. Laws 2013 c 143 art 8 s 30

Nursing homes, sales to, Minn. Laws 2013 c 143 art 8 s 36

Online sales, Minn. Laws 2013 c 143 art 8 s 18, 19

Payments

Due dates, Minn. Laws 2013 c 143 art 16 s 2

Electronic, Minn. Laws 2013 c 142 art 5 s 5

Penalties (monetary), interest on, Minn. Laws 2013 c 143 art 18 s 5

Proctor, validation, Minn. Laws 2013 c 143 art 8 s 52

Refurbished data centers, Minn. Laws 2013 c 143 art 8 s 27

Regulated investment companies, returns, Minn. Laws 2013 c 143 art 15 s 2

Remote sellers, duty to collect tax, Minn. Laws 2013 c 143 art 8 s 18

Research and development facilities, construction, Minn. Laws 2013 c 143 art 8 s 38, 40-42

Retail sale, definition, Minn. Laws 2013 c 143 art 8 s 3

Returns, regulated investment companies, Minn. Laws 2013 c 143 art 15 s 2

Ring tones, Minn. Laws 2013 c 143 art 8 s 7

Rochester

Destination medical center, Minn. Laws 2013 c 143 art 10 s 11-14

Food and beverage tax, repeal, Minn. Laws 2013 c 143 art 8 s 53

Lodging tax, Minn. Laws 2013 c 143 art 8 s 46

Saint Augusta, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Cloud, Minn. Laws 2013 c 143 art 8 s 47

Saint Joseph, extension, Minn. Laws 2013 c 143 art 8 s 48

Saint Paul, Minn. Laws 2013 c 143 art 8 s 44, 45

Sales between religious order and educational institution, exemption, Minn. Laws 2013 c 143 art 13 s 22

Sartell, extension, Minn. Laws 2013 c 143 art 8 s 48

Sauk Rapids, extension, Minn. Laws 2013 c 143 art 8 s 48

Self-storage services, Minn. Laws 2013 c 143 art 8 s 16

Services

Excluded from industrial production, Minn. Laws 2013 c 143 art 8 s 25

Retail sales, Minn. Laws 2013 c 143 art 8 s 3

Solicitor nexus, Minn. Laws 2013 c 143 art 8 s 19

Storage

Retail sale, Minn. Laws 2013 c 143 art 8 s 2

Self-storage services, Minn. Laws 2013 c 143 art 8 s 16

Tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2

Textbooks, Minn. Laws 2013 c 143 art 8 s 24

Veterans organizations, sales to, Minn. Laws 2013 c 143 art 8 s 31

Waite Park, extension, Minn. Laws 2013 c 143 art 8 s 48

Warehousing, Minn. Laws 2013 c 143 art 8 s 2