Minnesota Chapter 297A — General sales and use taxes
- Repealed, Renumbered, etc. Sections within Chapter 297A
- 297A.01 — Subdivision 1. Repealed, 2000 c 418 art 1 s 45
- 297A.02 — Subdivision 1. Repealed, 2000 c 418 art 1 s 45
- 297A.021 — Repealed, 1994 c 587 art 2 s 22
- 297A.022 — Repealed, 2000 c 418 art 1 s 45
- 297A.023 — Repealed, 2000 c 418 art 1 s 45
- 297A.03 — Repealed, 2000 c 418 art 1 s 45
- 297A.04 — Repealed, 2000 c 418 art 1 s 45
- 297A.041 — Repealed, 2000 c 418 art 1 s 45
- 297A.05 — Repealed, 1983 c 301 s 235; 1983 c 327 s 16
- 297A.06 — Repealed, 2000 c 418 art 1 s 45
- 297A.065 — Repealed, 2000 c 418 art 1 s 45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 Repealed, 2000 c 418 art 1 s 45
- 297A.08 — Repealed, 1990 c 480 art 1 s 45
- 297A.09 — Repealed, 2000 c 418 art 1 s 45
- 297A.10 — Repealed, 2000 c 418 art 1 s 45
- 297A.11 — Repealed, 2000 c 418 art 1 s 45
- 297A.12 — Repealed, 2000 c 418 art 1 s 45
- 297A.121 — Repealed, 1990 c 480 art 1 s 45
- 297A.13 — Repealed, 2000 c 418 art 1 s 45
- 297A.135 — Repealed, 2000 c 418 art 1 s 45
- 297A.136 — Repealed, 1995 c 264 art 2 s 43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 Repealed, 2000 c 418 art 1 s 45
- 297A.141 — Repealed, 2000 c 418 art 1 s 45
- 297A.15 — Subdivision 1. Repealed, 2000 c 418 art 1 s 45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- 297A.16 — Repealed, 2000 c 418 art 1 s 45
- 297A.17 — Repealed, 2000 c 418 art 1 s 45
- 297A.18 — Repealed, 2000 c 418 art 1 s 45
- 297A.19 — Repealed, 1989 c 277 art 1 s 35
- 297A.20 — Repealed, 1990 c 480 art 1 s 45
- 297A.21 — Repealed, 2000 c 418 art 1 s 45
- 297A.211 — Repealed, 2000 c 418 art 1 s 45
- 297A.212 — Repealed, 1995 c 264 art 12 s 5
- 297A.213 — Repealed, 2000 c 418 art 1 s 45
- 297A.22 — Repealed, 2000 c 418 art 1 s 45
- 297A.23 — Repealed, 2000 c 418 art 1 s 45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 Repealed, 2000 c 418 art 1 s 45
- 297A.25 — Subdivision 1. Repealed, 2000 c 418 art 1 s 45
- 297A.251 — Repealed, 1983 c 327 s 16
- 297A.252 — Repealed, 1973 c 650 art 13 s 3
- 297A.253 — Repealed, 1989 c 277 art 1 s 35
- 297A.2531 — Repealed, 2000 c 418 art 1 s 45
- 297A.254 — Repealed, 1987 c 268 art 8 s 8
- 297A.2545 — Repealed, 2000 c 418 art 1 s 45
- 297A.255 — Repealed, 2000 c 418 art 1 s 45
- 297A.256 — Repealed, 2000 c 418 art 1 s 45
- 297A.257 — Repealed, 1991 c 291 art 8 s 30
- 297A.2571 — Repealed, 2000 c 418 art 1 s 45
- 297A.2572 — Repealed, 2000 c 418 art 1 s 45
- 297A.2573 — Repealed, 2000 c 418 art 1 s 45
- 297A.258 — Repealed, 1993 c 375 art 1 s 7
- 297A.259 — Repealed, 2000 c 418 art 1 s 45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
- 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
- 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
- 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
- 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.61 — Definitions.
- 297A.62 — Sales tax imposed; rates.
- 297A.63 — Use taxes imposed; rates.
- 297A.64 — Rental motor vehicle tax imposed; rate.
- 297A.65 — Lottery tickets; in lieu tax.
- 297A.66 — Jurisdiction to require collection and remittance of tax by retailer.
- 297A.665 — Presumption of tax; burden of proof.
- 297A.666 — Amnesty for registration.
- 297A.668 — Sourcing of sale; situs in this state.
- 297A.669 — Telecommunication sourcing.
- 297A.67 — General exemptions.
- 297A.68 — Business exemptions.
- 297A.69 — Agricultural exemptions.
- 297A.70 — Exemptions for governments and nonprofit groups.
- 297A.71 — Construction exemptions.
- 297A.72 — Exemption certificates.
- 297A.73 — Improper use of item obtained with exemption certificate.
- 297A.74 — Commingling exemption certificate items.
- 297A.75 — Refund; appropriation.
- 297A.76 — Computation of sales and use taxes.
- 297A.77 — Collection of sales and use taxes.
- 297A.78 — Liability for use tax; receipt as evidence.
- 297A.79 — Reporting of gross receipts.
- 297A.80 — Taxes in other states; offset against use tax.
- 297A.81 — Uncollectible debts; offset against other taxes.
- 297A.815 — Motor vehicle leases.
- 297A.82 — Aircraft; flight equipment; payment of taxes; exemptions.
- 297A.83 — Application for permit.
- 297A.84 — Permits issued.
- 297A.85 — Cancellation of permits.
- 297A.86 — Repealed, 2005 c 151 art 1 s 117
- 297A.87 — Flea markets, shows, and other selling events.
- 297A.89 — Direct payment by purchasers permitted.
- 297A.90 — Interstate motor carriers as retailers.
- 297A.91 — Seizure; court review.
- 297A.92 — Security.
- 297A.93 — Repealed, 2005 c 151 art 1 s 117
- 297A.94 — Deposit of revenues.
- 297A.95 — Coordination of state and local sales tax rates.
- 297A.96 — Local admissions and amusement taxes; exemption for nonprofit organizations.
- 297A.97 — Repealed, 2003 c 127 art 6 s 18
- 297A.98 — Local governments exempt from local sales taxes.
- 297A.99 — Local sales taxes.
- 297A.991 — Reporting of sales tax on Minnesota governments.
- 297A.995 — Uniform Sales and Use Tax Administration Act.