Minn. Stat. ch. 297A – General Sales and Use Taxes | Midpage

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Minnesota Statutes

Excise and Sales Taxes

Chapter 297A

Minn. Stat. ch. 297A

General Sales and Use Taxes

297A.01§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 2000 c 418 art 1 s 45] § Subd. 3. [Repealed, 2000 c 418 art 1 s 45] § Subd. 4. [Repealed, 2000 c 418 art 1 s 45] § Subd. 5. [Repealed, 2000 c 418 art 1 s 45; amended and recodified 1Sp2001 c 5 art 12 s 5] § Subd. 6. [Repealed, 2000 c 418 art 1 s 45] § Subd. 7. [Repealed, 2000 c 418 art 1 s 45] § Subd. 8. [Repealed, 2000 c 418 art 1 s 45] § Subd. 9. [Repealed, 2000 c 418 art 1 s 45] § Subd. 10. [Repealed, 2000 c 418 art 1 s 45] § Subd. 11. [Repealed, 2000 c 418 art 1 s 45] § Subd. 12. [Repealed, 2000 c 418 art 1 s 45] § Subd. 13. [Repealed, 2000 c 418 art 1 s 45] § Subd. 14. [Repealed, 2000 c 418 art 1 s 45] § Subd. 15. [Repealed, 2000 c 418 art 1 s 45] § Subd. 16. [Repealed, 2000 c 418 art 1 s 45] § Subd. 17. [Repealed, 2000 c 418 art 1 s 45] § Subd. 18. [Repealed, 2000 c 418 art 1 s 45] § Subd. 19. [Repealed, 2000 c 418 art 1 s 45] § Subd. 20. [Repealed, 1997 c 231 art 7 s 46] § Subd. 21. [Repealed, 1997 c 231 art 13 s 20] § Subd. 22. [Repealed, 2000 c 418 art 1 s 45]297A.02§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 1998 c 389 art 8 s 47] § Subd. 3. [Repealed, 2000 c 418 art 1 s 45] § Subd. 4. [Repealed, 2000 c 418 art 1 s 45] § Subd. 5. [Repealed, 1997 c 231 art 7 s 46]297A.021[Repealed, 1994 c 587 art 2 s 22]297A.022[Repealed, 2000 c 418 art 1 s 45]297A.023[Repealed, 2000 c 418 art 1 s 45]297A.03[Repealed, 2000 c 418 art 1 s 45]297A.04[Repealed, 2000 c 418 art 1 s 45]297A.041[Repealed, 2000 c 418 art 1 s 45]297A.05[Repealed, 1983 c 301 s 235; 1983 c 327 s 16]297A.06[Repealed, 2000 c 418 art 1 s 45]297A.065[Repealed, 2000 c 418 art 1 s 45]297A.07§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 1994 c 510 art 3 s 13] § Subd. 3. [Repealed, 2000 c 418 art 1 s 45; amended and recodified 1Sp2001 c 5 art 7 s 50]297A.08[Repealed, 1990 c 480 art 1 s 45]297A.09[Repealed, 2000 c 418 art 1 s 45]297A.10[Repealed, 2000 c 418 art 1 s 45]297A.11[Repealed, 2000 c 418 art 1 s 45]297A.12[Repealed, 2000 c 418 art 1 s 45]297A.121[Repealed, 1990 c 480 art 1 s 45]297A.13[Repealed, 2000 c 418 art 1 s 45]297A.135[Repealed, 2000 c 418 art 1 s 45]297A.136[Repealed, 1995 c 264 art 2 s 43]297A.14§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 2000 c 418 art 1 s 45] § Subd. 3. [Repealed, 1996 c 471 art 9 s 16] § Subd. 4. [Repealed, 2000 c 418 art 1 s 45]297A.141[Repealed, 2000 c 418 art 1 s 45]297A.15§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 1988 c 719 art 10 s 20] § Subd. 3. [Repealed, 1990 c 480 art 1 s 45] § Subd. 4. [Repealed, 2000 c 418 art 1 s 45] § Subd. 5. [Repealed, 2000 c 418 art 1 s 45] § Subd. 6. [Repealed, 2000 c 418 art 1 s 45] § Subd. 7. [Repealed, 2000 c 418 art 1 s 45] § Subd. 8. [Repealed, 2000 c 418 art 1 s 45]297A.151[Renumbered 270.73]297A.16[Repealed, 2000 c 418 art 1 s 45]297A.17[Repealed, 2000 c 418 art 1 s 45]297A.18[Repealed, 2000 c 418 art 1 s 45]297A.19[Repealed, 1989 c 277 art 1 s 35]297A.20[Repealed, 1990 c 480 art 1 s 45]297A.21[Repealed, 2000 c 418 art 1 s 45]297A.211[Repealed, 2000 c 418 art 1 s 45]297A.212[Repealed, 1995 c 264 art 12 s 5]297A.213[Repealed, 2000 c 418 art 1 s 45]297A.22[Repealed, 2000 c 418 art 1 s 45]297A.23[Repealed, 2000 c 418 art 1 s 45]297A.24§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 1996 c 471 art 9 s 16] § Subd. 3. [Repealed, 2000 c 418 art 1 s 45]297A.25§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 2000 c 418 art 1 s 45] § Subd. 3. [Repealed, 2000 c 418 art 1 s 45; amended and recodified 1Sp2001 c 5 art 7 s 51] § Subd. 4. [Repealed, 2000 c 418 art 1 s 45] § Subd. 5. [Repealed, 2000 c 418 art 1 s 45] § Subd. 6. [Repealed, 2000 c 418 art 1 s 45] § Subd. 7. [Repealed, 2000 c 418 art 1 s 45] § Subd. 8. [Repealed, 2000 c 418 art 1 s 45] § Subd. 9. [Repealed, 2000 c 418 art 1 s 45] § Subd. 10. [Repealed, 2000 c 418 art 1 s 45] § Subd. 11. [Repealed, 2000 c 418 art 1 s 45; amended and recodified 1Sp2001 c 5 art 7 s 52] § Subd. 12. [Repealed, 2000 c 418 art 1 s 45] § Subd. 13. [Repealed, 1987 c 268 art 4 s 25] § Subd. 14. [Repealed, 2000 c 418 art 1 s 45] § Subd. 15. [Repealed, 2000 c 418 art 1 s 45] § Subd. 16. [Repealed, 2000 c 418 art 1 s 45] § Subd. 17. [Repealed, 2000 c 418 art 1 s 45] § Subd. 18. [Repealed, 2000 c 418 art 1 s 45] § Subd. 19. [Repealed, 2000 c 418 art 1 s 45] § Subd. 20. [Repealed, 2000 c 418 art 1 s 45] § Subd. 21. [Repealed, 2000 c 418 art 1 s 45] § Subd. 22. [Repealed, 2000 c 418 art 1 s 45] § Subd. 23. [Repealed, 2000 c 418 art 1 s 45] § Subd. 24. [Repealed, 2000 c 418 art 1 s 45] § Subd. 25. [Repealed, 2000 c 418 art 1 s 45] § Subd. 26. [Repealed, 2000 c 418 art 1 s 45] § Subd. 27. [Repealed, 2000 c 418 art 1 s 45] § Subd. 28. [Repealed, 2000 c 418 art 1 s 45; amended and recodified 1Sp2001 c 5 art 12 s 6] § Subd. 29. [Repealed, 2000 c 418 art 1 s 45] § Subd. 30. [Repealed, 2000 c 418 art 1 s 45] § Subd. 31. [Repealed, 2000 c 418 art 1 s 45] § Subd. 32. [Repealed, 2000 c 418 art 1 s 45] § Subd. 33. [Repealed, 2000 c 418 art 1 s 45] § Subd. 34. [Repealed, 2000 c 418 art 1 s 45] § Subd. 35. [Repealed, 2000 c 418 art 1 s 45] § Subd. 36. [Repealed, 2000 c 418 art 1 s 45] § Subd. 37. [Repealed, 2000 c 418 art 1 s 45] § Subd. 38. [Repealed, 2000 c 418 art 1 s 45] § Subd. 39. [Repealed, 2000 c 418 art 1 s 45] § Subd. 40. [Repealed, 2000 c 418 art 1 s 45] § Subd. 41. [Repealed, 2000 c 418 art 1 s 45] § Subd. 42. [Repealed, 2000 c 418 art 1 s 45] § Subd. 43. [Repealed, 2000 c 418 art 1 s 45] § Subd. 44. [Repealed, 2000 c 418 art 1 s 45] § Subd. 45. [Repealed, 2000 c 418 art 1 s 45] § Subd. 46. [Repealed, 2000 c 418 art 1 s 45] § Subd. 47. [Expired] § Subd. 48. [Expired] § Subd. 49. [Repealed, 2000 c 418 art 1 s 45] § Subd. 50. [Repealed, 1995 c 186 s 60] § Subd. 51. [Repealed, 2000 c 418 art 1 s 45] § Subd. 52. [Repealed, 2000 c 418 art 1 s 45] § Subd. 53. [Repealed, 2000 c 418 art 1 s 45] § Subd. 54. [Repealed, 2000 c 418 art 1 s 45] § Subd. 55. [Repealed, 2000 c 418 art 1 s 45] § Subd. 56. [Repealed, 2000 c 418 art 1 s 45] § Subd. 57. [Repealed, 2000 c 418 art 1 s 45] § Subd. 58. [Repealed, 2000 c 418 art 1 s 45] § Subd. 59. [Repealed, 2000 c 418 art 1 s 45] § Subd. 60. [Repealed, 2000 c 418 art 1 s 45] § Subd. 61. [Expired] § Subd. 62. [Repealed, 2000 c 418 art 1 s 45] § Subd. 63. [Repealed, 2000 c 418 art 1 s 45] § Subd. 64. [Repealed, 2000 c 418 art 1 s 45] § Subd. 65. [Repealed, 2000 c 418 art 1 s 45] § Subd. 66. [Repealed, 2000 c 418 art 1 s 45] § Subd. 67. [Repealed, 2000 c 418 art 1 s 45] § Subd. 68. [Repealed, 2000 c 418 art 1 s 45] § Subd. 69. [Repealed, 2000 c 418 art 1 s 45] § Subd. 70. [Repealed, 2000 c 418 art 1 s 45] § Subd. 71. [Expired] § Subd. 72. [Repealed, 2000 c 418 art 1 s 45] § Subd. 73. [Repealed, 2000 c 418 art 1 s 45] § Subd. 74. [Repealed, 2000 c 418 art 1 s 45] § Subd. 75. [Repealed, 2000 c 418 art 1 s 45] § Subd. 76. [Repealed, 2000 c 418 art 1 s 45] § Subd. 77. [Repealed, 2000 c 418 art 1 s 45] § Subd. 78. [Repealed, 2000 c 418 art 1 s 45] § Subd. 79. [Repealed, 2000 c 418 art 1 s 45] § Subd. 80. [Repealed, 2000 c 418 art 1 s 45] § Subd. 81. [Repealed, 2000 c 418 art 1 s 45] § Subd. 82. [Repealed, 2000 c 418 art 1 s 45] § Subd. 83. [Repealed, 2000 c 418 art 1 s 45] § Subd. 84. [Repealed, 2000 c 418 art 1 s 45] § Subd. 85. [Repealed, 2000 c 418 art 1 s 45] § Subd. 86. [Repealed, 2000 c 418 art 1 s 45] § Subd. 87. [Expired] § Subd. 88. [Repealed, 2000 c 418 art 1 s 45] § Subd. 89. [Repealed, 2000 c 418 art 1 s 45] § Subd. 90. [Repealed, 2000 c 418 art 1 s 45]297A.251[Repealed, 1983 c 327 s 16]297A.252[Repealed, 1973 c 650 art 13 s 3]297A.253[Repealed, 1989 c 277 art 1 s 35]297A.2531[Repealed, 2000 c 418 art 1 s 45]297A.254[Repealed, 1987 c 268 art 8 s 8]297A.2545[Repealed, 2000 c 418 art 1 s 45]297A.255[Repealed, 2000 c 418 art 1 s 45]297A.256[Repealed, 2000 c 418 art 1 s 45]297A.257[Repealed, 1991 c 291 art 8 s 30]297A.2571[Repealed, 2000 c 418 art 1 s 45]297A.2572[Repealed, 2000 c 418 art 1 s 45]297A.2573[Repealed, 2000 c 418 art 1 s 45]297A.258[Repealed, 1993 c 375 art 1 s 7]297A.259[Repealed, 2000 c 418 art 1 s 45]297A.26§ Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2. [Repealed, 2000 c 418 art 1 s 45] § Subd. 3. [Repealed, 1987 c 268 art 17 s 42] § Subd. 4. [Repealed, 1990 c 480 art 1 s 45]297A.27[Repealed, 1990 c 480 art 1 s 45]297A.275[Repealed, 1990 c 480 art 1 s 45]297A.28[Repealed, 2000 c 418 art 1 s 45]297A.29[Repealed, 1990 c 480 art 2 s 18]297A.30[Repealed, 1990 c 480 art 1 s 45]297A.31[Repealed, 1990 c 480 art 1 s 45]297A.32[Repealed, 1990 c 480 art 1 s 45]297A.33§ Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2. [Repealed, 2000 c 418 art 1 s 45] § Subd. 3. [Repealed, 1990 c 480 art 1 s 45] § Subd. 4. [Repealed, 1990 c 480 art 1 s 45] § Subd. 5. [Repealed, 1990 c 480 art 1 s 45] § Subd. 6. [Repealed, 1982 c 523 art 2 s 49]297A.34[Repealed, 1990 c 480 art 1 s 45]297A.35[Repealed, 1990 c 480 art 1 s 45]297A.36[Repealed, 1982 c 523 art 2 s 49]297A.37[Repealed, 1990 c 480 art 2 s 18]297A.38[Repealed, 1995 c 264 art 13 s 23]297A.39§ Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2a. [Repealed, 1990 c 480 art 1 s 45] § Subd. 3. [Repealed, 1990 c 480 art 1 s 45] § Subd. 4. [Repealed, 1990 c 480 art 1 s 45] § Subd. 5. [Repealed, 1990 c 480 art 2 s 18] § Subd. 6. [Repealed, 1982 c 523 art 2 s 49] § Subd. 7. [Repealed, 1990 c 480 art 1 s 45] § Subd. 8. [Repealed, 1990 c 480 art 1 s 45] § Subd. 9. [Repealed, 1991 c 291 art 16 s 12]297A.391[Repealed, 1987 c 268 art 14 s 25]297A.40[Repealed, 1990 c 480 art 1 s 45]297A.41[Repealed, 1990 c 480 art 1 s 45]297A.42[Repealed, 1990 c 480 art 1 s 45]297A.43[Repealed, 1989 c 184 art 1 s 20]297A.431[Repealed, 1990 c 480 art 10 s 12]297A.44§ Subdivision 1. [Repealed, 2000 c 418 art 1 s 45] § Subd. 2. [Repealed, 1990 c 480 art 1 s 45] § Subd. 3. [Repealed, 1969 c 399 s 51] § Subd. 4. [Repealed, 1994 c 587 art 2 s 22]297A.45[Repealed, 1997 c 231 art 13 s 20]297A.46[Repealed, 2000 c 418 art 1 s 45]297A.47[Repealed, 2000 c 418 art 1 s 45]297A.48[Repealed, 2000 c 418 art 1 s 45]297A.51[Repealed, Ex1971 c 31 art 31 s 1]297A.52[Repealed, Ex1971 c 31 art 31 s 1]297A.53[Repealed, Ex1971 c 31 art 31 s 1]297A.54[Repealed, Ex1971 c 31 art 31 s 1]297A.55[Repealed, Ex1971 c 31 art 31 s 1]297A.56[Repealed, Ex1971 c 31 art 31 s 1]297A.57[Repealed, Ex1971 c 31 art 31 s 1]297A.58[Repealed, Ex1971 c 31 art 31 s 1]297A.59[Repealed, Ex1971 c 31 art 31 s 1]297A.60[Repealed, Ex1971 c 31 art 31 s 1]297A.601MS 2006 [Renumbered 15.001]297A.61Definitions 297A.62Sales Tax Imposed; Rates 297A.63Use Taxes Imposed; Rates 297A.64Rental Motor Vehicle Tax Imposed; Rate 297A.65Lottery Tickets; in Lieu Tax 297A.66Jurisdiction to Require Collection and Remittance of Tax 297A.665Presumption of Tax; Burden of Proof 297A.666[Repealed, 2014 c 308 art 9 s 94]297A.668Sourcing of Sale; Situs in This State 297A.669Telecommunication and Related Services Sourcing 297A.67General Exemptions 297A.68Business Exemptions 297A.69Agricultural Exemptions 297A.70Exemptions for Governments and Nonprofit Groups 297A.71Construction Exemptions 297A.72Exemption Certificates 297A.73Improper Use of Item Obtained with Exemption Certificate 297A.74Commingling Exemption Certificate Items 297A.75Refund; Appropriation 297A.76Computation of Sales and Use Taxes 297A.77Collection of Sales and Use Taxes 297A.78Liability for Use Tax; Receipt as Evidence 297A.79Reporting of Gross Receipts 297A.80Taxes in Other States; Offset Against Use Tax 297A.81Uncollectible Debts; Offset Against Other Taxes 297A.815Motor Vehicle Leases 297A.8155Liquor Reporting Requirements; Penalty 297A.82Aircraft; Flight Equipment; Payment of Taxes; Exemptions 297A.825Snowmobiles; All-terrain Vehicles; Watercraft; Payment of Taxes; Refunds 297A.83Application for Permit 297A.84Permits Issued and Not Issued; Cancellation 297A.85Cancellation of Permits 297A.86[Repealed, 2005 c 151 art 1 s 117]297A.87Flea Markets, Shows, and Other Selling Events 297A.89Direct Payment by Purchasers Permitted 297A.90Interstate Motor Carriers as Retailers 297A.91Seizure; Court Review 297A.92Security 297A.93[Repealed, 2005 c 151 art 1 s 117]297A.94Deposit of Revenues 297A.95Coordination of State and Local Sales Tax Rates 297A.96Local Admissions and Amusement Taxes; Exemption for Nonprofit Organizations 297A.97[Repealed, 2003 c 127 art 6 s 18]297A.98Local Governments Exempt from Local Sales Taxes 297A.99Local Sales Taxes 297A.9905Use of Local Tax Revenues by Cities of the First Class 297A.991Reporting of Sales Tax on Minnesota Governments 297A.9915Regional Transportation Sales and Use Tax 297A.992Metropolitan Transportation Area Sales Tax 297A.9925Metropolitan Region Sales and Use Tax 297A.993County Transportation Sales and Use Tax 297A.994City of Minneapolis Sales Tax; Allocation of Revenues 297A.995Uniform Sales and Use Tax Administration Act