2016 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• Section 297A.01 — Subdivisions renumbered, repealed, or no longer in effect
• Section 297A.02 — Subdivisions renumbered, repealed, or no longer in effect
• Section 297A.021 — [Repealed, 1994 c 587 art 2 s 22]
• Section 297A.022 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.023 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.03 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.04 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.041 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.05 — [Repealed, 1983 c 301 s 235; 1983 c 327 s 16]
• Section 297A.06 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.065 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.07 — Subdivisions renumbered, repealed, or no longer in effect
• Section 297A.08 — [Repealed, 1990 c 480 art 1 s 45]
• Section 297A.09 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.10 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.11 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.12 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.121 — [Repealed, 1990 c 480 art 1 s 45]
• Section 297A.13 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.135 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.136 — [Repealed, 1995 c 264 art 2 s 43]
• Section 297A.14 — Subdivisions renumbered, repealed, or no longer in effect
• Section 297A.141 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.15 — Subdivisions renumbered, repealed, or no longer in effect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• Section 297A.16 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.17 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.18 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.19 — [Repealed, 1989 c 277 art 1 s 35]
• Section 297A.20 — [Repealed, 1990 c 480 art 1 s 45]
• Section 297A.21 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.211 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.212 — [Repealed, 1995 c 264 art 12 s 5]
• Section 297A.213 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.22 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.23 — [Repealed, 2000 c 418 art 1 s 45]
• Section 297A.24 — Subdivisions renumbered, repealed, or no longer in effect
• Section 297A.25 — Subdivisions renumbered, repealed, or no longer in effect
• Section 297A.251 — [Repealed, 1983 c 327 s 16]
• Section 297A.252 — [Repealed, 1973 c 650 art 13 s 3]
• Section 297A.253 — [Repealed, 1989 c 277 art 1 s 35]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]

DEFINITIONS

• Section 297A.61 — DEFINITIONS.

TAXES; RATES

• 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.

REQUIREMENT TO COLLECT AND REMIT

• 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 — [Repealed, 2014 c 308 art 9 s 94]
• Section 297A.668 — SOURCING OF SALE; SITUS IN THIS STATE.
• Section 297A.669 — TELECOMMUNICATION AND RELATED SERVICES SOURCING.

EXEMPTIONS

• 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.

EXEMPTION CERTIFICATES

• Section 297A.72 — EXEMPTION CERTIFICATES.
• Section 297A.73 — IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE.
• Section 297A.74 — COMMINGLING EXEMPTION CERTIFICATE ITEMS.

EXEMPTION REFUNDS

• Section 297A.75 — REFUND; APPROPRIATION.

COMPUTATION AND COLLECTION OF SALES AND USE TAXES

• 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.

AIRCRAFT AND FLIGHT EQUIPMENT

• Section 297A.82 — AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS.

PERMITS

• 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.

DIRECT PAY

• Section 297A.89 — DIRECT PAYMENT BY PURCHASERS PERMITTED.
• Section 297A.90 — INTERSTATE MOTOR CARRIERS AS RETAILERS.

ENFORCEMENT

• Section 297A.91 — SEIZURE; COURT REVIEW.
• Section 297A.92 — SECURITY.
• Section 297A.93 — [Repealed, 2005 c 151 art 1 s 117]

DEPOSIT OF REVENUES

• Section 297A.94 — DEPOSIT OF REVENUES.

LOCAL SALES AND USE TAXES

• 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.9905 — USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS.
• 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.994 — CITY OF MINNEAPOLIS SALES TAX; ALLOCATION OF REVENUES.

INTERSTATE TAX ADMINISTRATION AGREEMENTS

• Section 297A.995 — UNIFORM SALES AND USE TAX ADMINISTRATION ACT.