State Codes and Statutes

Statutes > Minnesota > 296-299 > 297A

Section 297A.01 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.02 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.021 Repealed, 1994 c 587 art 2 s 22
Section 297A.022 Repealed, 2000 c 418 art 1 s 45
Section 297A.023 Repealed, 2000 c 418 art 1 s 45
Section 297A.03 Repealed, 2000 c 418 art 1 s 45
Section 297A.04 Repealed, 2000 c 418 art 1 s 45
Section 297A.041 Repealed, 2000 c 418 art 1 s 45
Section 297A.05 Repealed, 1983 c 301 s 235; 1983 c 327 s 16
Section 297A.06 Repealed, 2000 c 418 art 1 s 45
Section 297A.065 Repealed, 2000 c 418 art 1 s 45
Section 297A.07 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.08 Repealed, 1990 c 480 art 1 s 45
Section 297A.09 Repealed, 2000 c 418 art 1 s 45
Section 297A.10 Repealed, 2000 c 418 art 1 s 45
Section 297A.11 Repealed, 2000 c 418 art 1 s 45
Section 297A.12 Repealed, 2000 c 418 art 1 s 45
Section 297A.121 Repealed, 1990 c 480 art 1 s 45
Section 297A.13 Repealed, 2000 c 418 art 1 s 45
Section 297A.135 Repealed, 2000 c 418 art 1 s 45
Section 297A.136 Repealed, 1995 c 264 art 2 s 43
Section 297A.14 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.141 Repealed, 2000 c 418 art 1 s 45
Section 297A.15 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.151 Renumbered 270.73
Section 297A.16 Repealed, 2000 c 418 art 1 s 45
Section 297A.17 Repealed, 2000 c 418 art 1 s 45
Section 297A.18 Repealed, 2000 c 418 art 1 s 45
Section 297A.19 Repealed, 1989 c 277 art 1 s 35
Section 297A.20 Repealed, 1990 c 480 art 1 s 45
Section 297A.21 Repealed, 2000 c 418 art 1 s 45
Section 297A.211 Repealed, 2000 c 418 art 1 s 45
Section 297A.212 Repealed, 1995 c 264 art 12 s 5
Section 297A.213 Repealed, 2000 c 418 art 1 s 45
Section 297A.22 Repealed, 2000 c 418 art 1 s 45
Section 297A.23 Repealed, 2000 c 418 art 1 s 45
Section 297A.24 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.25 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.251 Repealed, 1983 c 327 s 16
Section 297A.252 Repealed, 1973 c 650 art 13 s 3
Section 297A.253 Repealed, 1989 c 277 art 1 s 35
Section 297A.2531 Repealed, 2000 c 418 art 1 s 45
Section 297A.254 Repealed, 1987 c 268 art 8 s 8
Section 297A.2545 Repealed, 2000 c 418 art 1 s 45
Section 297A.255 Repealed, 2000 c 418 art 1 s 45
Section 297A.256 Repealed, 2000 c 418 art 1 s 45
Section 297A.257 Repealed, 1991 c 291 art 8 s 30
Section 297A.2571 Repealed, 2000 c 418 art 1 s 45
Section 297A.2572 Repealed, 2000 c 418 art 1 s 45
Section 297A.2573 Repealed, 2000 c 418 art 1 s 45
Section 297A.258 Repealed, 1993 c 375 art 1 s 7
Section 297A.259 Repealed, 2000 c 418 art 1 s 45
Section 297A.26 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.27 Repealed, 1990 c 480 art 1 s 45
Section 297A.275 Repealed, 1990 c 480 art 1 s 45
Section 297A.28 Repealed, 2000 c 418 art 1 s 45
Section 297A.29 Repealed, 1990 c 480 art 2 s 18
Section 297A.30 Repealed, 1990 c 480 art 1 s 45
Section 297A.31 Repealed, 1990 c 480 art 1 s 45
Section 297A.32 Repealed, 1990 c 480 art 1 s 45
Section 297A.33 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.34 Repealed, 1990 c 480 art 1 s 45
Section 297A.35 Repealed, 1990 c 480 art 1 s 45
Section 297A.36 Repealed, 1982 c 523 art 2 s 49
Section 297A.37 Repealed, 1990 c 480 art 2 s 18
Section 297A.38 Repealed, 1995 c 264 art 13 s 23
Section 297A.39 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.391 Repealed, 1987 c 268 art 14 s 25
Section 297A.40 Repealed, 1990 c 480 art 1 s 45
Section 297A.41 Repealed, 1990 c 480 art 1 s 45
Section 297A.42 Repealed, 1990 c 480 art 1 s 45
Section 297A.43 Repealed, 1989 c 184 art 1 s 20
Section 297A.431 Repealed, 1990 c 480 art 10 s 12
Section 297A.44 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.45 Repealed, 1997 c 231 art 13 s 20
Section 297A.46 Repealed, 2000 c 418 art 1 s 45
Section 297A.47 Repealed, 2000 c 418 art 1 s 45
Section 297A.48 Repealed, 2000 c 418 art 1 s 45
Section 297A.51 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.52 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.53 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.54 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.55 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.56 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.57 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.58 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.59 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.60 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.601 MS 2006 Renumbered 15.001
Section 297A.61 Definitions
Section 297A.62 Sales Tax Imposed; Rates
Section 297A.63 Use Taxes Imposed; Rates
Section 297A.64 Rental Motor Vehicle Tax Imposed; Rate
Section 297A.65 Lottery Tickets; in Lieu Tax
Section 297A.66 Jurisdiction to Require Collection and Remittance of Tax by Retailer
Section 297A.665 Presumption of Tax; Burden of Proof
Section 297A.666 Amnesty for Registration
Section 297A.668 Sourcing of Sale; Situs in this State
Section 297A.669 Telecommunication and Related Services Sourcing
Section 297A.67 General Exemptions
Section 297A.68 Business Exemptions
Section 297A.69 Agricultural Exemptions
Section 297A.70 Exemptions for Governments and Nonprofit Groups
Section 297A.71 Construction Exemptions
Section 297A.72 Exemption Certificates
Section 297A.73 Improper Use of Item Obtained with Exemption Certificate
Section 297A.74 Commingling Exemption Certificate Items
Section 297A.75 Refund; Appropriation
Section 297A.76 Computation of Sales and Use Taxes
Section 297A.77 Collection of Sales and Use Taxes
Section 297A.78 Liability for Use Tax; Receipt As Evidence
Section 297A.79 Reporting of Gross Receipts
Section 297A.80 Taxes in Other States; Offset Against Use Tax
Section 297A.81 Uncollectible Debts; Offset Against Other Taxes
Section 297A.815 Motor Vehicle Leases
Section 297A.8155 Liquor Reporting Requirements; Penalty
Section 297A.82 Aircraft; Flight Equipment; Payment of Taxes; Exemptions
Section 297A.83 Application for Permit
Section 297A.84 Permits Issued
Section 297A.85 Cancellation of Permits
Section 297A.86 Repealed, 2005 c 151 art 1 s 117
Section 297A.87 Flea Markets, Shows, and Other Selling Events
Section 297A.89 Direct Payment by Purchasers Permitted
Section 297A.90 Interstate Motor Carriers As Retailers
Section 297A.91 Seizure; Court Review
Section 297A.92 Security
Section 297A.93 Repealed, 2005 c 151 art 1 s 117
Section 297A.94 Deposit of Revenues
Section 297A.95 Coordination of State and Local Sales Tax Rates
Section 297A.96 Local Admissions and Amusement Taxes; Exemption for Nonprofit Organizations
Section 297A.97 Repealed, 2003 c 127 art 6 s 18
Section 297A.98 Local Governments Exempt from Local Sales Taxes
Section 297A.99 Local Sales Taxes
Section 297A.991 Reporting of Sales Tax on Minnesota Governments
Section 297A.992 Metropolitan Transportation Area Sales Tax
Section 297A.993 Greater Minnesota Transportation Sales and Use Tax
Section 297A.995 Uniform Sales and Use Tax Administration Act

State Codes and Statutes

Statutes > Minnesota > 296-299 > 297A

Section 297A.01 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.02 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.021 Repealed, 1994 c 587 art 2 s 22
Section 297A.022 Repealed, 2000 c 418 art 1 s 45
Section 297A.023 Repealed, 2000 c 418 art 1 s 45
Section 297A.03 Repealed, 2000 c 418 art 1 s 45
Section 297A.04 Repealed, 2000 c 418 art 1 s 45
Section 297A.041 Repealed, 2000 c 418 art 1 s 45
Section 297A.05 Repealed, 1983 c 301 s 235; 1983 c 327 s 16
Section 297A.06 Repealed, 2000 c 418 art 1 s 45
Section 297A.065 Repealed, 2000 c 418 art 1 s 45
Section 297A.07 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.08 Repealed, 1990 c 480 art 1 s 45
Section 297A.09 Repealed, 2000 c 418 art 1 s 45
Section 297A.10 Repealed, 2000 c 418 art 1 s 45
Section 297A.11 Repealed, 2000 c 418 art 1 s 45
Section 297A.12 Repealed, 2000 c 418 art 1 s 45
Section 297A.121 Repealed, 1990 c 480 art 1 s 45
Section 297A.13 Repealed, 2000 c 418 art 1 s 45
Section 297A.135 Repealed, 2000 c 418 art 1 s 45
Section 297A.136 Repealed, 1995 c 264 art 2 s 43
Section 297A.14 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.141 Repealed, 2000 c 418 art 1 s 45
Section 297A.15 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.151 Renumbered 270.73
Section 297A.16 Repealed, 2000 c 418 art 1 s 45
Section 297A.17 Repealed, 2000 c 418 art 1 s 45
Section 297A.18 Repealed, 2000 c 418 art 1 s 45
Section 297A.19 Repealed, 1989 c 277 art 1 s 35
Section 297A.20 Repealed, 1990 c 480 art 1 s 45
Section 297A.21 Repealed, 2000 c 418 art 1 s 45
Section 297A.211 Repealed, 2000 c 418 art 1 s 45
Section 297A.212 Repealed, 1995 c 264 art 12 s 5
Section 297A.213 Repealed, 2000 c 418 art 1 s 45
Section 297A.22 Repealed, 2000 c 418 art 1 s 45
Section 297A.23 Repealed, 2000 c 418 art 1 s 45
Section 297A.24 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.25 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.251 Repealed, 1983 c 327 s 16
Section 297A.252 Repealed, 1973 c 650 art 13 s 3
Section 297A.253 Repealed, 1989 c 277 art 1 s 35
Section 297A.2531 Repealed, 2000 c 418 art 1 s 45
Section 297A.254 Repealed, 1987 c 268 art 8 s 8
Section 297A.2545 Repealed, 2000 c 418 art 1 s 45
Section 297A.255 Repealed, 2000 c 418 art 1 s 45
Section 297A.256 Repealed, 2000 c 418 art 1 s 45
Section 297A.257 Repealed, 1991 c 291 art 8 s 30
Section 297A.2571 Repealed, 2000 c 418 art 1 s 45
Section 297A.2572 Repealed, 2000 c 418 art 1 s 45
Section 297A.2573 Repealed, 2000 c 418 art 1 s 45
Section 297A.258 Repealed, 1993 c 375 art 1 s 7
Section 297A.259 Repealed, 2000 c 418 art 1 s 45
Section 297A.26 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.27 Repealed, 1990 c 480 art 1 s 45
Section 297A.275 Repealed, 1990 c 480 art 1 s 45
Section 297A.28 Repealed, 2000 c 418 art 1 s 45
Section 297A.29 Repealed, 1990 c 480 art 2 s 18
Section 297A.30 Repealed, 1990 c 480 art 1 s 45
Section 297A.31 Repealed, 1990 c 480 art 1 s 45
Section 297A.32 Repealed, 1990 c 480 art 1 s 45
Section 297A.33 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.34 Repealed, 1990 c 480 art 1 s 45
Section 297A.35 Repealed, 1990 c 480 art 1 s 45
Section 297A.36 Repealed, 1982 c 523 art 2 s 49
Section 297A.37 Repealed, 1990 c 480 art 2 s 18
Section 297A.38 Repealed, 1995 c 264 art 13 s 23
Section 297A.39 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.391 Repealed, 1987 c 268 art 14 s 25
Section 297A.40 Repealed, 1990 c 480 art 1 s 45
Section 297A.41 Repealed, 1990 c 480 art 1 s 45
Section 297A.42 Repealed, 1990 c 480 art 1 s 45
Section 297A.43 Repealed, 1989 c 184 art 1 s 20
Section 297A.431 Repealed, 1990 c 480 art 10 s 12
Section 297A.44 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.45 Repealed, 1997 c 231 art 13 s 20
Section 297A.46 Repealed, 2000 c 418 art 1 s 45
Section 297A.47 Repealed, 2000 c 418 art 1 s 45
Section 297A.48 Repealed, 2000 c 418 art 1 s 45
Section 297A.51 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.52 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.53 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.54 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.55 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.56 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.57 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.58 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.59 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.60 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.601 MS 2006 Renumbered 15.001
Section 297A.61 Definitions
Section 297A.62 Sales Tax Imposed; Rates
Section 297A.63 Use Taxes Imposed; Rates
Section 297A.64 Rental Motor Vehicle Tax Imposed; Rate
Section 297A.65 Lottery Tickets; in Lieu Tax
Section 297A.66 Jurisdiction to Require Collection and Remittance of Tax by Retailer
Section 297A.665 Presumption of Tax; Burden of Proof
Section 297A.666 Amnesty for Registration
Section 297A.668 Sourcing of Sale; Situs in this State
Section 297A.669 Telecommunication and Related Services Sourcing
Section 297A.67 General Exemptions
Section 297A.68 Business Exemptions
Section 297A.69 Agricultural Exemptions
Section 297A.70 Exemptions for Governments and Nonprofit Groups
Section 297A.71 Construction Exemptions
Section 297A.72 Exemption Certificates
Section 297A.73 Improper Use of Item Obtained with Exemption Certificate
Section 297A.74 Commingling Exemption Certificate Items
Section 297A.75 Refund; Appropriation
Section 297A.76 Computation of Sales and Use Taxes
Section 297A.77 Collection of Sales and Use Taxes
Section 297A.78 Liability for Use Tax; Receipt As Evidence
Section 297A.79 Reporting of Gross Receipts
Section 297A.80 Taxes in Other States; Offset Against Use Tax
Section 297A.81 Uncollectible Debts; Offset Against Other Taxes
Section 297A.815 Motor Vehicle Leases
Section 297A.8155 Liquor Reporting Requirements; Penalty
Section 297A.82 Aircraft; Flight Equipment; Payment of Taxes; Exemptions
Section 297A.83 Application for Permit
Section 297A.84 Permits Issued
Section 297A.85 Cancellation of Permits
Section 297A.86 Repealed, 2005 c 151 art 1 s 117
Section 297A.87 Flea Markets, Shows, and Other Selling Events
Section 297A.89 Direct Payment by Purchasers Permitted
Section 297A.90 Interstate Motor Carriers As Retailers
Section 297A.91 Seizure; Court Review
Section 297A.92 Security
Section 297A.93 Repealed, 2005 c 151 art 1 s 117
Section 297A.94 Deposit of Revenues
Section 297A.95 Coordination of State and Local Sales Tax Rates
Section 297A.96 Local Admissions and Amusement Taxes; Exemption for Nonprofit Organizations
Section 297A.97 Repealed, 2003 c 127 art 6 s 18
Section 297A.98 Local Governments Exempt from Local Sales Taxes
Section 297A.99 Local Sales Taxes
Section 297A.991 Reporting of Sales Tax on Minnesota Governments
Section 297A.992 Metropolitan Transportation Area Sales Tax
Section 297A.993 Greater Minnesota Transportation Sales and Use Tax
Section 297A.995 Uniform Sales and Use Tax Administration Act

State Codes and Statutes

State Codes and Statutes

Statutes > Minnesota > 296-299 > 297A

Section 297A.01 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.02 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.021 Repealed, 1994 c 587 art 2 s 22
Section 297A.022 Repealed, 2000 c 418 art 1 s 45
Section 297A.023 Repealed, 2000 c 418 art 1 s 45
Section 297A.03 Repealed, 2000 c 418 art 1 s 45
Section 297A.04 Repealed, 2000 c 418 art 1 s 45
Section 297A.041 Repealed, 2000 c 418 art 1 s 45
Section 297A.05 Repealed, 1983 c 301 s 235; 1983 c 327 s 16
Section 297A.06 Repealed, 2000 c 418 art 1 s 45
Section 297A.065 Repealed, 2000 c 418 art 1 s 45
Section 297A.07 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.08 Repealed, 1990 c 480 art 1 s 45
Section 297A.09 Repealed, 2000 c 418 art 1 s 45
Section 297A.10 Repealed, 2000 c 418 art 1 s 45
Section 297A.11 Repealed, 2000 c 418 art 1 s 45
Section 297A.12 Repealed, 2000 c 418 art 1 s 45
Section 297A.121 Repealed, 1990 c 480 art 1 s 45
Section 297A.13 Repealed, 2000 c 418 art 1 s 45
Section 297A.135 Repealed, 2000 c 418 art 1 s 45
Section 297A.136 Repealed, 1995 c 264 art 2 s 43
Section 297A.14 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.141 Repealed, 2000 c 418 art 1 s 45
Section 297A.15 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.151 Renumbered 270.73
Section 297A.16 Repealed, 2000 c 418 art 1 s 45
Section 297A.17 Repealed, 2000 c 418 art 1 s 45
Section 297A.18 Repealed, 2000 c 418 art 1 s 45
Section 297A.19 Repealed, 1989 c 277 art 1 s 35
Section 297A.20 Repealed, 1990 c 480 art 1 s 45
Section 297A.21 Repealed, 2000 c 418 art 1 s 45
Section 297A.211 Repealed, 2000 c 418 art 1 s 45
Section 297A.212 Repealed, 1995 c 264 art 12 s 5
Section 297A.213 Repealed, 2000 c 418 art 1 s 45
Section 297A.22 Repealed, 2000 c 418 art 1 s 45
Section 297A.23 Repealed, 2000 c 418 art 1 s 45
Section 297A.24 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.25 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.251 Repealed, 1983 c 327 s 16
Section 297A.252 Repealed, 1973 c 650 art 13 s 3
Section 297A.253 Repealed, 1989 c 277 art 1 s 35
Section 297A.2531 Repealed, 2000 c 418 art 1 s 45
Section 297A.254 Repealed, 1987 c 268 art 8 s 8
Section 297A.2545 Repealed, 2000 c 418 art 1 s 45
Section 297A.255 Repealed, 2000 c 418 art 1 s 45
Section 297A.256 Repealed, 2000 c 418 art 1 s 45
Section 297A.257 Repealed, 1991 c 291 art 8 s 30
Section 297A.2571 Repealed, 2000 c 418 art 1 s 45
Section 297A.2572 Repealed, 2000 c 418 art 1 s 45
Section 297A.2573 Repealed, 2000 c 418 art 1 s 45
Section 297A.258 Repealed, 1993 c 375 art 1 s 7
Section 297A.259 Repealed, 2000 c 418 art 1 s 45
Section 297A.26 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.27 Repealed, 1990 c 480 art 1 s 45
Section 297A.275 Repealed, 1990 c 480 art 1 s 45
Section 297A.28 Repealed, 2000 c 418 art 1 s 45
Section 297A.29 Repealed, 1990 c 480 art 2 s 18
Section 297A.30 Repealed, 1990 c 480 art 1 s 45
Section 297A.31 Repealed, 1990 c 480 art 1 s 45
Section 297A.32 Repealed, 1990 c 480 art 1 s 45
Section 297A.33 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.34 Repealed, 1990 c 480 art 1 s 45
Section 297A.35 Repealed, 1990 c 480 art 1 s 45
Section 297A.36 Repealed, 1982 c 523 art 2 s 49
Section 297A.37 Repealed, 1990 c 480 art 2 s 18
Section 297A.38 Repealed, 1995 c 264 art 13 s 23
Section 297A.39 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.391 Repealed, 1987 c 268 art 14 s 25
Section 297A.40 Repealed, 1990 c 480 art 1 s 45
Section 297A.41 Repealed, 1990 c 480 art 1 s 45
Section 297A.42 Repealed, 1990 c 480 art 1 s 45
Section 297A.43 Repealed, 1989 c 184 art 1 s 20
Section 297A.431 Repealed, 1990 c 480 art 10 s 12
Section 297A.44 Subdivisions renumbered, repealed, or no longer in effect
Section 297A.45 Repealed, 1997 c 231 art 13 s 20
Section 297A.46 Repealed, 2000 c 418 art 1 s 45
Section 297A.47 Repealed, 2000 c 418 art 1 s 45
Section 297A.48 Repealed, 2000 c 418 art 1 s 45
Section 297A.51 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.52 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.53 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.54 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.55 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.56 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.57 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.58 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.59 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.60 Repealed, Ex1971 c 31 art 31 s 1
Section 297A.601 MS 2006 Renumbered 15.001
Section 297A.61 Definitions
Section 297A.62 Sales Tax Imposed; Rates
Section 297A.63 Use Taxes Imposed; Rates
Section 297A.64 Rental Motor Vehicle Tax Imposed; Rate
Section 297A.65 Lottery Tickets; in Lieu Tax
Section 297A.66 Jurisdiction to Require Collection and Remittance of Tax by Retailer
Section 297A.665 Presumption of Tax; Burden of Proof
Section 297A.666 Amnesty for Registration
Section 297A.668 Sourcing of Sale; Situs in this State
Section 297A.669 Telecommunication and Related Services Sourcing
Section 297A.67 General Exemptions
Section 297A.68 Business Exemptions
Section 297A.69 Agricultural Exemptions
Section 297A.70 Exemptions for Governments and Nonprofit Groups
Section 297A.71 Construction Exemptions
Section 297A.72 Exemption Certificates
Section 297A.73 Improper Use of Item Obtained with Exemption Certificate
Section 297A.74 Commingling Exemption Certificate Items
Section 297A.75 Refund; Appropriation
Section 297A.76 Computation of Sales and Use Taxes
Section 297A.77 Collection of Sales and Use Taxes
Section 297A.78 Liability for Use Tax; Receipt As Evidence
Section 297A.79 Reporting of Gross Receipts
Section 297A.80 Taxes in Other States; Offset Against Use Tax
Section 297A.81 Uncollectible Debts; Offset Against Other Taxes
Section 297A.815 Motor Vehicle Leases
Section 297A.8155 Liquor Reporting Requirements; Penalty
Section 297A.82 Aircraft; Flight Equipment; Payment of Taxes; Exemptions
Section 297A.83 Application for Permit
Section 297A.84 Permits Issued
Section 297A.85 Cancellation of Permits
Section 297A.86 Repealed, 2005 c 151 art 1 s 117
Section 297A.87 Flea Markets, Shows, and Other Selling Events
Section 297A.89 Direct Payment by Purchasers Permitted
Section 297A.90 Interstate Motor Carriers As Retailers
Section 297A.91 Seizure; Court Review
Section 297A.92 Security
Section 297A.93 Repealed, 2005 c 151 art 1 s 117
Section 297A.94 Deposit of Revenues
Section 297A.95 Coordination of State and Local Sales Tax Rates
Section 297A.96 Local Admissions and Amusement Taxes; Exemption for Nonprofit Organizations
Section 297A.97 Repealed, 2003 c 127 art 6 s 18
Section 297A.98 Local Governments Exempt from Local Sales Taxes
Section 297A.99 Local Sales Taxes
Section 297A.991 Reporting of Sales Tax on Minnesota Governments
Section 297A.992 Metropolitan Transportation Area Sales Tax
Section 297A.993 Greater Minnesota Transportation Sales and Use Tax
Section 297A.995 Uniform Sales and Use Tax Administration Act

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