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- Section 297A.01 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.02 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.021 Repealed, 1994 c 587 art 2 s 22
- Section 297A.022 Repealed, 2000 c 418 art 1 s 45
- Section 297A.023 Repealed, 2000 c 418 art 1 s 45
- Section 297A.03 Repealed, 2000 c 418 art 1 s 45
- Section 297A.04 Repealed, 2000 c 418 art 1 s 45
- Section 297A.041 Repealed, 2000 c 418 art 1 s 45
- Section 297A.05 Repealed, 1983 c 301 s 235; 1983 c 327 s 16
- Section 297A.06 Repealed, 2000 c 418 art 1 s 45
- Section 297A.065 Repealed, 2000 c 418 art 1 s 45
- Section 297A.07 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.08 Repealed, 1990 c 480 art 1 s 45
- Section 297A.09 Repealed, 2000 c 418 art 1 s 45
- Section 297A.10 Repealed, 2000 c 418 art 1 s 45
- Section 297A.11 Repealed, 2000 c 418 art 1 s 45
- Section 297A.12 Repealed, 2000 c 418 art 1 s 45
- Section 297A.121 Repealed, 1990 c 480 art 1 s 45
- Section 297A.13 Repealed, 2000 c 418 art 1 s 45
- Section 297A.135 Repealed, 2000 c 418 art 1 s 45
- Section 297A.136 Repealed, 1995 c 264 art 2 s 43
- Section 297A.14 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.141 Repealed, 2000 c 418 art 1 s 45
- Section 297A.15 Subdivisions renumbered, repealed, or no longer in effect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- Section 297A.16 Repealed, 2000 c 418 art 1 s 45
- Section 297A.17 Repealed, 2000 c 418 art 1 s 45
- Section 297A.18 Repealed, 2000 c 418 art 1 s 45
- Section 297A.19 Repealed, 1989 c 277 art 1 s 35
- Section 297A.20 Repealed, 1990 c 480 art 1 s 45
- Section 297A.21 Repealed, 2000 c 418 art 1 s 45
- Section 297A.211 Repealed, 2000 c 418 art 1 s 45
- Section 297A.212 Repealed, 1995 c 264 art 12 s 5
- Section 297A.213 Repealed, 2000 c 418 art 1 s 45
- Section 297A.22 Repealed, 2000 c 418 art 1 s 45
- Section 297A.23 Repealed, 2000 c 418 art 1 s 45
- Section 297A.24 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.25 Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.251 Repealed, 1983 c 327 s 16
- Section 297A.252 Repealed, 1973 c 650 art 13 s 3
- Section 297A.253 Repealed, 1989 c 277 art 1 s 35
- Section 297A.2531 Repealed, 2000 c 418 art 1 s 45
- Section 297A.254 Repealed, 1987 c 268 art 8 s 8
- Section 297A.2545 Repealed, 2000 c 418 art 1 s 45
- Section 297A.255 Repealed, 2000 c 418 art 1 s 45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
- 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 and Related Services 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.815 Motor Vehicle Leases
- Section 297A.8155 Liquor Reporting Requirements; Penalty
- 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 Repealed, 2005 c 151 art 1 s 117
- 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 Repealed, 2005 c 151 art 1 s 117
- 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.992 Metropolitan Transportation Area Sales Tax
- Section 297A.993 Greater Minnesota Transportation Sales and Use Tax
- Section 297A.995 Uniform Sales and Use Tax Administration Act