US lawMinnesotaRegulationsDEPARTMENT OF REVENUEChapter 8120 — CHAPTER 8120, TAXES; CIGARETTE AND TOBACCO PRODUCTS8120.3100Minn. R. 8120.3100CONSUMER USE TAX EXEMPTIONLast amended: 2005Year: 2026Length: 21 wordsOfficial source The consumer use tax exemptions in Minnesota Statutes, section 297F.06 , can be claimed one time per month by a consumer.PreviousMinn. R. 8120.1900NextMinn. R. 8120.4000