There Is a Newer Version of the Minnesota Statutes
2004 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
- Section 297A.01 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.02 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.021 Repealed, 1994 c 587 art 2 s 22
- Section 297A.022 Repealed, 2000 c 418 art 1 s 45
- Section 297A.023 Repealed, 2000 c 418 art 1 s 45
- Section 297A.03 Repealed, 2000 c 418 art 1 s 45
- Section 297A.04 Repealed, 2000 c 418 art 1 s 45
- Section 297A.041 Repealed, 2000 c 418 art 1 s 45
- Section 297A.05 Repealed, 1983 c 301 s 235; 1983 c 327 s 16
- Section 297A.06 Repealed, 2000 c 418 art 1 s 45
- Section 297A.065 Repealed, 2000 c 418 art 1 s 45
- Section 297A.07 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.08 Repealed, 1990 c 480 art 1 s 45
- Section 297A.09 Repealed, 2000 c 418 art 1 s 45
- Section 297A.10 Repealed, 2000 c 418 art 1 s 45
- Section 297A.11 Repealed, 2000 c 418 art 1 s 45
- Section 297A.12 Repealed, 2000 c 418 art 1 s 45
- Section 297A.121 Repealed, 1990 c 480 art 1 s 45
- Section 297A.13 Repealed, 2000 c 418 art 1 s 45
- Section 297A.135 Repealed, 2000 c 418 art 1 s 45
- Section 297A.136 Repealed, 1995 c 264 art 2 s 43
- Section 297A.14 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.141 Repealed, 2000 c 418 art 1 s 45
- Section 297A.15 Subdivisions renumbered, repealed, or no longer in effect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- Section 297A.16 Repealed, 2000 c 418 art 1 s 45
- Section 297A.17 Repealed, 2000 c 418 art 1 s 45
- Section 297A.18 Repealed, 2000 c 418 art 1 s 45
- Section 297A.19 Repealed, 1989 c 277 art 1 s 35
- Section 297A.20 Repealed, 1990 c 480 art 1 s 45
- Section 297A.21 Repealed, 2000 c 418 art 1 s 45
- Section 297A.211 Repealed, 2000 c 418 art 1 s 45
- Section 297A.212 Repealed, 1995 c 264 art 12 s 5
- Section 297A.213 Repealed, 2000 c 418 art 1 s 45
- Section 297A.22 Repealed, 2000 c 418 art 1 s 45
- Section 297A.23 Repealed, 2000 c 418 art 1 s 45
- Section 297A.24 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.25 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.251 Repealed, 1983 c 327 s 16
- Section 297A.252 Repealed, 1973 c 650 art 13 s 3
- Section 297A.253 Repealed, 1989 c 277 art 1 s 35
- Section 297A.2531 Repealed, 2000 c 418 art 1 s 45
- Section 297A.254 Repealed, 1987 c 268 art 8 s 8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.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 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.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 Revocation of permits.
- 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 Jeopardy assessment and collection.
- 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.995 Uniform Sales and Use Tax Administration Act.
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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