Collections
Minnesota Statutes

Various State Taxes and Programs

Chapter 295

Minn. Stat. ch. 295

Gross Revenues and Gross Receipts Taxes

295.01Minn. Stat. § 295.01 295.02Minn. Stat. § 295.02 295.021Minn. Stat. § 295.021 295.03Minn. Stat. § 295.03 295.04Minn. Stat. § 295.04 295.05Minn. Stat. § 295.05 295.06Minn. Stat. § 295.06 295.07Minn. Stat. § 295.07 295.08Minn. Stat. § 295.08 295.09Minn. Stat. § 295.09 295.10Minn. Stat. § 295.10 295.11Minn. Stat. § 295.11 295.12Minn. Stat. § 295.12 295.13Minn. Stat. § 295.13 295.14Minn. Stat. § 295.14 295.15Minn. Stat. § 295.15 295.16Minn. Stat. § 295.16 295.17Minn. Stat. § 295.17 295.18Minn. Stat. § 295.18 295.19Minn. Stat. § 295.19 295.20Minn. Stat. § 295.20 295.21Minn. Stat. § 295.21 295.22Minn. Stat. § 295.22 295.23Minn. Stat. § 295.23 295.24Minn. Stat. § 295.24 295.25Minn. Stat. § 295.25 295.26Minn. Stat. § 295.26 295.27Minn. Stat. § 295.27 295.29Minn. Stat. § 295.29 295.30Minn. Stat. § 295.30 295.31Minn. Stat. § 295.31 295.32Minn. Stat. § 295.32 295.33Minn. Stat. § 295.33 295.34Minn. Stat. § 295.34 295.35Minn. Stat. § 295.35 295.36Minn. Stat. § 295.36 295.361Minn. Stat. § 295.361 295.365Minn. Stat. § 295.365 295.366Minn. Stat. § 295.366 295.367Minn. Stat. § 295.367 295.37Minn. Stat. § 295.37 295.38Minn. Stat. § 295.38 295.39Minn. Stat. § 295.39 295.40Minn. Stat. § 295.40 295.41Minn. Stat. § 295.41 295.42Minn. Stat. § 295.42 295.43Minn. Stat. § 295.43 295.44Minn. Stat. § 295.44 295.441Minn. Stat. § 295.441 295.50Definitions 295.51Minimum Contacts Required for Jurisdiction to Tax Gross Revenue 295.52Taxes Imposed 295.53Exclusions and Exemptions; Special Rules 295.54Credit for Taxes Paid 295.55Payment of Tax 295.56Transfer of Accounts Receivable 295.57Collection and Enforcement; Refunds; Application of Other Chapters; Access to Records; Interest on Overpayments 295.58Deposit of Revenues and Payment of Refunds 295.581Prohibition on Non-minnesotacare Transfers from Fund 295.582Authority 295.59Severability 295.60Minn. Stat. § 295.60 295.75Liquor Gross Receipts Tax 295.81Cannabis Gross Receipts Tax 295.82Cannabis Local Tax Prohibited