Minnesota · Regulations
Chapter 8130 — CHAPTER 8130, SALES AND USE TAXES
48 sections
48 sections
- Minn. R. 8130.0110SCOPE AND INTERPRETATION
- Minn. R. 8130.0200SALE BY TRANSFER OF TITLE
- Minn. R. 8130.0400LEASES
- Minn. R. 8130.0500LICENSE TO USE
- Minn. R. 8130.0600CONSIDERATION
- Minn. R. 8130.0700PRODUCING, FABRICATING, PRINTING, OR PROCESSING OF PROPERTY FURNISHED BY CONSUMER
- Minn. R. 8130.0900ENTERTAINMENT
- Minn. R. 8130.1000LODGING
- Minn. R. 8130.1100UTILITIES AND RESIDENTIAL HEATING FUELS
- Minn. R. 8130.1200SALES OF BUILDING MATERIAL, SUPPLIES, OR EQUIPMENT
- Minn. R. 8130.1500EXEMPTION FOR PROPERTY TAKEN IN TRADE
- Minn. R. 8130.1800GROSS RECEIPTS DEFINED; METHOD OF REPORTING
- Minn. R. 8130.1900RETAILER AND SELLER
- Minn. R. 8130.2300IMPOSITION OF SALES TAX
- Minn. R. 8130.2500APPLICATION FOR PERMIT TO MAKE RETAIL SALES
- Minn. R. 8130.3200NONEXEMPT USE OF PURCHASE OBTAINED WITH EXEMPTION CERTIFICATE
- Minn. R. 8130.3300FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN
- Minn. R. 8130.3400DIRECT PAY AUTHORIZATION PROCEDURE
- Minn. R. 8130.3500MOTOR CARRIERS IN INTERSTATE COMMERCE
- Minn. R. 8130.3800IMPOSITION OF USE TAX
- Minn. R. 8130.3900LIABILITY FOR PAYMENT OF USE TAX
- Minn. R. 8130.4300PROPERTY BROUGHT INTO MINNESOTA
- Minn. R. 8130.4400CREDIT AGAINST USE TAX
- Minn. R. 8130.4705FOOD SOLD WITH EATING UTENSILS
- Minn. R. 8130.5300PETROLEUM PRODUCTS
- Minn. R. 8130.5500AGRICULTURAL AND INDUSTRIAL PRODUCTION
- Minn. R. 8130.5550SPECIAL TOOLING
- Minn. R. 8130.5800ISOLATED OR OCCASIONAL SALES AND SALES OF PERSONAL PROPERTY USED IN TRADE OR BUSINESS
- Minn. R. 8130.6000AIRFLIGHT EQUIPMENT
- Minn. R. 8130.6200CHARITABLE, RELIGIOUS, AND EDUCATIONAL ORGANIZATIONS
- Minn. R. 8130.6300CASKETS, BURIAL VAULTS, URNS FOR CREMAINS, AND MEMORIALS
- Minn. R. 8130.6400VETERANS WITH A DISABILITY; PURCHASES OF AUTOMOBILES AND OTHER CONVEYANCES
- Minn. R. 8130.6700TEXTBOOKS
- Minn. R. 8130.7400UNCOLLECTIBLE DEBT DEDUCTION
- Minn. R. 8130.7501RETURNS AND RECORDS
- Minn. R. 8130.7900RETURN FILING; FAILURE TO FILE
- Minn. R. 8130.8100CLAIM FOR REFUND
- Minn. R. 8130.8700VETERINARIANS
- Minn. R. 8130.8800COMMERCIAL ARTISTS AND PHOTOGRAPHERS
- Minn. R. 8130.8900FLORISTS AND NURSERIES
- Minn. R. 8130.9000SOFT WATER EQUIPMENT AND SERVICE DEALERS
- Minn. R. 8130.9100SALES AND RENTALS OF MOBILE HOMES AND HOUSE TRAILERS
- Minn. R. 8130.9250ADVERTISING
- Minn. R. 8130.9300SALES BY GOVERNMENTAL UNITS; TAXABLE
- Minn. R. 8130.9400ADVERTISING SIGNS AND BILLBOARDS
- Minn. R. 8130.9600IRON MINING INDUSTRY EXEMPTIONS
- Minn. R. 8130.9700AUTOMATIC DATA PROCESSING
- Minn. R. 8130.9910COMPUTER SOFTWARE