There is a newer version of the Minnesota Statutes
1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
- Section 297A.01 Definitions.
- Section 297A.02 Imposition of tax.
- Section 297A.021 Repealed, 1994 c 587 art 2 s 22
- Section 297A.022 Coordination of state and local sales tax rates.
- Section 297A.023 Remittance of amounts collected as taxes.
- Section 297A.03 Separate statement; collection from purchaser; advertising no tax; minimum; uniform tax collection methods.
- Section 297A.04 Applications; member; form.
- Section 297A.041 Operator of flea markets; seller's permits required.
- Section 297A.05 Repealed, 1983 c 301 s 235; 1983 c 327 s 16
- Section 297A.06 Permit.
- Section 297A.065 Cancellation of permits.
- Section 297A.07 Revocation of permits.
- Section 297A.08 Repealed, 1990 c 480 art 1 s 45
- Section 297A.09 Presumption of tax; burden of proof.
- Section 297A.10 Exemption certificate, duty of retailer.
- Section 297A.11 Content and form of exemption certificate.
- Section 297A.12 Improper use of subject of purchase obtained with exemption certificate.
- Section 297A.121 Repealed, 1990 c 480 art 1 s 45
- Section 297A.13 Commingling exemption certificate goods.
- Section 297A.135 Rental motor vehicle tax.
- Section 297A.136 Repealed, 1995 c 264 art 2 s 43
- Section 297A.14 Use tax.
- Section 297A.141 Local admissions and amusement taxes; exemption for arts organizations.
- Section 297A.15 Collection and payment; penalty.
- Section 297A.151 Renumbered 270.73
- Section 297A.16 Collection of tax at time of sale.
- Section 297A.17 Status as debt.
- Section 297A.18 Minimum tax.
- Section 297A.19 Repealed, 1989 c 277 art 1 s 35
- Section 297A.20 Repealed, 1990 c 480 art 1 s 45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 Registration to collect use tax.
- Section 297A.211 Common carriers as retailers.
- Section 297A.212 Repealed, 1995 c 264 art 12 s 5
- Section 297A.213 Direct payment by purchasers permitted.
- Section 297A.22 Presumption of purpose of sale, burden of proof.
- Section 297A.23 Property brought to state; presumption; burden of proof.
- Section 297A.24 Taxes in other states or other counties.
- Section 297A.25 Exemptions.
- Section 297A.251 Repealed, 1983 c 327 s 16
- Section 297A.252 Repealed, 1973 c 650 art 13 s 3
- Section 297A.253 Repealed, 1989 c 277 art 1 s 35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 Satellite broadcasting facility materials; exemptions.
- Section 297A.254 Repealed, 1987 c 268 art 8 s 8
- Section 297A.2545 Steel reprocessors; exemption for pollution control equipment.
- Section 297A.255 Aircraft; payment of taxes prior to registration and licensing.
- Section 297A.256 Exemptions for certain nonprofit groups.
- Section 297A.257 Repealed, 1991 c 291 art 8 s 30
- Section 297A.2571 Aircraft facility materials; exemptions.
- Section 297A.2572 Agriculture processing facility materials; exemption.
- Section 297A.2573 Mineral production facilities; exemption.
- Section 297A.258 Repealed, 1993 c 375 art 1 s 7
- Section 297A.259 Lottery tickets; in lieu tax.
- Section 297A.26 Offset against other taxes.
- 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 Security.
- 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 Jeopardy assessment and collection; protection against evasion.
- 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 Deposit of revenues; costs of administration; appropriation.
- Section 297A.45 Repealed, 1997 c 231 art 13 s 20
- Section 297A.46 Local governments exempt from local sales taxes.
- Section 297A.47 Reporting of sales tax on Minnesota governments.
- Section 297A.48 Local sales tax rules.
- 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
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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