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General Sales And Use Taxes
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Section
297A.01
Subdivisions Renumbered, Repealed, Or No Longer In Effect
Section
297A.02
Subdivisions Renumbered, Repealed, Or No Longer In Effect
Section
297A.03
[repealed, 2000 C 418 Art 1 S 45]
Section
297A.04
[repealed, 2000 C 418 Art 1 S 45]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[repealed, 1983 C 301 S 235; 1983 C 327 S 16]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[repealed, 2000 C 418 Art 1 S 45]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.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Subdivisions Renumbered, Repealed, Or No Longer In Effect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[repealed, 1990 C 480 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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.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[repealed, 1994 C 587 Art 2 S 22]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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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.041
[repealed, 2000 C 418 Art 1 S 45]
Section
297A.065
[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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.13
[repealed, 2000 C 418 Art 1 S 45]
Section
297A.14
Subdivisions Renumbered, Repealed, Or No Longer In Effect
Section
297A.15
Subdivisions Renumbered, Repealed, Or No Longer In Effect
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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 1989 C 277 Art 1 S 35]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[repealed, 1990 C 480 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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.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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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Subdivisions Renumbered, Repealed, Or No Longer In Effect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Subdivisions Renumbered, Repealed, Or No Longer In Effect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.26
Subdivisions Renumbered, Repealed, Or No Longer In Effect
Section
297A.27
[repealed, 1990 C 480 Art 1 S 45]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[repealed, 2000 C 418 Art 1 S 45]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[repealed, 1990 C 480 Art 2 S 18]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[repealed, 1990 C 480 Art 1 S 45]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[repealed, 1990 C 480 Art 1 S 45]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[repealed, 1990 C 480 Art 1 S 45]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Subdivisions Renumbered, Repealed, Or No Longer In Effect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[repealed, 1990 C 480 Art 1 S 45]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[repealed, 1990 C 480 Art 1 S 45]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[repealed, 1982 C 523 Art 2 S 49]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[repealed, 1990 C 480 Art 2 S 18]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[repealed, 1995 C 264 Art 13 S 23]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.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.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.
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 And Not Issued; Cancellation.
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.121
[repealed, 1990 C 480 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.141
[repealed, 2000 C 418 Art 1 S 45]
Section
297A.151
[renumbered 270.73]
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.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.254
[repealed, 1987 C 268 Art 8 S 8]
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.258
[repealed, 1993 C 375 Art 1 S 7]
Section
297A.259
[repealed, 2000 C 418 Art 1 S 45]
Section
297A.275
[repealed, 1990 C 480 Art 1 S 45]
Section
297A.391
[repealed, 1987 C 268 Art 14 S 25]
Section
297A.431
[repealed, 1990 C 480 Art 10 S 12]
Section
297A.601
Ms 2006 [renumbered 15.001]
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.
Section
297A.815
Motor Vehicle Leases.
Section
297A.825
Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds.
Section
297A.991
Reporting Of Sales Tax On Minnesota Governments.
Section
297A.992
Metropolitan Transportation Area Sales Tax.
Section
297A.993
County Transportation Sales And Use Tax.
Section
297A.994
City Of Minneapolis Sales Tax; Allocation Of Revenues.
Section
297A.995
Uniform Sales And Use Tax Administration Act.
Section
297A.2531
[repealed, 2000 C 418 Art 1 S 45]
Section
297A.2545
[repealed, 2000 C 418 Art 1 S 45]
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.8155
Liquor Reporting Requirements; Penalty.
Section
297A.9905
Use Of Local Tax Revenues By Cities Of The First Class.