Minnesota · Statutes
Chapter 297A
49 sections
49 sections
- Minn. Stat. § 297A.61DEFINITIONS.
- Minn. Stat. § 297A.62SALES TAX IMPOSED; RATES.
- Minn. Stat. § 297A.63USE TAXES IMPOSED; RATES.
- Minn. Stat. § 297A.64RENTAL MOTOR VEHICLE TAX IMPOSED; RATE.
- Minn. Stat. § 297A.65LOTTERY TICKETS; IN LIEU TAX.
- Minn. Stat. § 297A.66JURISDICTION TO REQUIRE COLLECTION AND REMITTANCE OF TAX.
- Minn. Stat. § 297A.67GENERAL EXEMPTIONS.
- Minn. Stat. § 297A.68BUSINESS EXEMPTIONS.
- Minn. Stat. § 297A.69AGRICULTURAL EXEMPTIONS.
- Minn. Stat. § 297A.70EXEMPTIONS FOR GOVERNMENTS AND NONPROFIT GROUPS.
- Minn. Stat. § 297A.71CONSTRUCTION EXEMPTIONS.
- Minn. Stat. § 297A.72EXEMPTION CERTIFICATES.
- Minn. Stat. § 297A.73IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE.
- Minn. Stat. § 297A.74COMMINGLING EXEMPTION CERTIFICATE ITEMS.
- Minn. Stat. § 297A.75REFUND; APPROPRIATION.
- Minn. Stat. § 297A.76COMPUTATION OF SALES AND USE TAXES.
- Minn. Stat. § 297A.77COLLECTION OF SALES AND USE TAXES.
- Minn. Stat. § 297A.78LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE.
- Minn. Stat. § 297A.79REPORTING OF GROSS RECEIPTS.
- Minn. Stat. § 297A.80TAXES IN OTHER STATES; OFFSET AGAINST USE TAX.
- Minn. Stat. § 297A.81UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES.
- Minn. Stat. § 297A.82AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS.
- Minn. Stat. § 297A.83APPLICATION FOR PERMIT.
- Minn. Stat. § 297A.84PERMITS ISSUED AND NOT ISSUED; CANCELLATION.
- Minn. Stat. § 297A.85CANCELLATION OF PERMITS.
- Minn. Stat. § 297A.87FLEA MARKETS, SHOWS, AND OTHER SELLING EVENTS.
- Minn. Stat. § 297A.89DIRECT PAYMENT BY PURCHASERS PERMITTED.
- Minn. Stat. § 297A.90INTERSTATE MOTOR CARRIERS AS RETAILERS.
- Minn. Stat. § 297A.91SEIZURE; COURT REVIEW.
- Minn. Stat. § 297A.92SECURITY.
- Minn. Stat. § 297A.94DEPOSIT OF REVENUES.
- Minn. Stat. § 297A.95COORDINATION OF STATE AND LOCAL SALES TAX RATES.
- Minn. Stat. § 297A.96LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS.
- Minn. Stat. § 297A.98LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES.
- Minn. Stat. § 297A.99LOCAL SALES TAXES.
- Minn. Stat. § 297A.665PRESUMPTION OF TAX; BURDEN OF PROOF.
- Minn. Stat. § 297A.668SOURCING OF SALE; SITUS IN THIS STATE.
- Minn. Stat. § 297A.669TELECOMMUNICATION AND RELATED SERVICES SOURCING.
- Minn. Stat. § 297A.815MOTOR VEHICLE LEASES.
- Minn. Stat. § 297A.825SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS.
- Minn. Stat. § 297A.991REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS.
- Minn. Stat. § 297A.992METROPOLITAN TRANSPORTATION AREA SALES TAX.
- Minn. Stat. § 297A.993COUNTY TRANSPORTATION SALES AND USE TAX.
- Minn. Stat. § 297A.994CITY OF MINNEAPOLIS SALES TAX; ALLOCATION OF REVENUES.
- Minn. Stat. § 297A.995UNIFORM SALES AND USE TAX ADMINISTRATION ACT.
- Minn. Stat. § 297A.8155LIQUOR REPORTING REQUIREMENTS; PENALTY.
- Minn. Stat. § 297A.9905USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS.
- Minn. Stat. § 297A.9915REGIONAL TRANSPORTATION SALES AND USE TAX.
- Minn. Stat. § 297A.9925METROPOLITAN REGION SALES AND USE TAX.