2015 Minnesota Statutes
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  • Section 297A.01 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 297A.02 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 297A.021 — [Repealed, 1994 c 587 art 2 s 22]
  • Section 297A.022 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.023 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.03 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.04 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.041 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.05 — [Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
  • Section 297A.06 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.065 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.07 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 297A.08 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 297A.09 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.10 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.11 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.12 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.121 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 297A.13 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.135 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.136 — [Repealed, 1995 c 264 art 2 s 43]
  • Section 297A.14 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 297A.141 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.15 — Subdivisions renumbered, repealed, or no longer in effect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  • Section 297A.16 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.17 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.18 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.19 — [Repealed, 1989 c 277 art 1 s 35]
  • Section 297A.20 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 297A.21 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.211 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.212 — [Repealed, 1995 c 264 art 12 s 5]
  • Section 297A.213 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.22 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.23 — [Repealed, 2000 c 418 art 1 s 45]
  • Section 297A.24 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 297A.25 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 297A.251 — [Repealed, 1983 c 327 s 16]
  • Section 297A.252 — [Repealed, 1973 c 650 art 13 s 3]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.601 — MS 2006 [Renumbered 15.001]
DEFINITIONSTAXES; RATESREQUIREMENT TO COLLECT AND REMITEXEMPTIONSEXEMPTION CERTIFICATESEXEMPTION REFUNDSCOMPUTATION AND COLLECTION OF SALES AND USE TAXESAIRCRAFT AND FLIGHT EQUIPMENTPERMITSDIRECT PAYENFORCEMENTDEPOSIT OF REVENUESLOCAL SALES AND USE TAXESINTERSTATE TAX ADMINISTRATION AGREEMENTS

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.