Minnesota Administrative Code
35,093 sections across 832 Minnesota regulatory chapters.
R.8130.0400 8130.0400 LEASES.
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Rules Revenue Department Chapter 8130 Part 8130.0400 8130.0300 8130.0500 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.0500 8130.0500 LICENSE TO USE.
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Rules Revenue Department Chapter 8130 Part 8130.0500 8130.0400 8130.0600 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.0600 8130.0600 CONSIDERATION.
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Rules Revenue Department Chapter 8130 Part 8130.0600 8130.0500 8130.0700 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.0700 8130.0700 PRODUCING, FABRICATING, PRINTING, OR PROCESSING OF PROPERTY FURNISHED BY CONSUMER.
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Rules Revenue Department Chapter 8130 Part 8130.0700 8130.0600 8130.0800 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.0800 8130.0800 Repealed by subpart
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Rules Revenue Department Chapter 8130 Part 8130.0800 8130.0700 8130.0900 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.0900 8130.0900 ENTERTAINMENT.
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Rules Revenue Department Chapter 8130 Part 8130.0900 8130.0800 8130.1000 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1000 8130.1000 LODGING.
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Rules Revenue Department Chapter 8130 Part 8130.1000 8130.0900 8130.1100 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1100 8130.1100 UTILITIES AND RESIDENTIAL HEATING FUELS.
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Rules Revenue Department Chapter 8130 Part 8130.1100 8130.1000 8130.1200 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1200 8130.1200 SALES OF BUILDING MATERIAL, SUPPLIES, OR EQUIPMENT.
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Rules Revenue Department Chapter 8130 Part 8130.1200 8130.1100 8130.1300 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1300 8130.1300 [Repealed, L 2003 c 127 art 6 s 18]
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Rules Revenue Department Chapter 8130 Part 8130.1300 8130.1200 8130.1400 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1400 8130.1400 [Repealed, L 2002 c 377 art 10 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.1400 8130.1300 8130.1500 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1500 8130.1500 EXEMPTION FOR PROPERTY TAKEN IN TRADE.
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Rules Revenue Department Chapter 8130 Part 8130.1500 8130.1400 8130.1600 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1600 8130.1600 Repealed by subpart
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Rules Revenue Department Chapter 8130 Part 8130.1600 8130.1500 8130.1700 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1700 8130.1700 DEDUCTIONS ALLOWABLE IN COMPUTING SALES PRICE.
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Rules Revenue Department Chapter 8130 Part 8130.1700 8130.1600 8130.1800 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1800 8130.1800 GROSS RECEIPTS DEFINED; METHOD OF REPORTING.
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Rules Revenue Department Chapter 8130 Part 8130.1800 8130.1700 8130.1900 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.1900 8130.1900 RETAILER AND SELLER.
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Rules Revenue Department Chapter 8130 Part 8130.1900 8130.1800 8130.2000 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2000 8130.2000 [Repealed, 17 SR 2369]
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Rules Revenue Department Chapter 8130 Part 8130.2000 8130.1900 8130.2100 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2100 8130.2100 [Repealed, L 2002 c 377 art 10 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.2100 8130.2000 8130.2300 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2300 8130.2300 IMPOSITION OF SALES TAX.
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Rules Revenue Department Chapter 8130 Part 8130.2300 8130.2100 8130.2350 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2350 8130.2350 [Repealed, L 2002 c 377 art 10 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.2350 8130.2300 8130.2400 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2400 8130.2400 [Repealed, 15 SR 693]
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Rules Revenue Department Chapter 8130 Part 8130.2400 8130.2350 8130.2500 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2500 8130.2500 APPLICATION FOR PERMIT TO MAKE RETAIL SALES.
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Rules Revenue Department Chapter 8130 Part 8130.2500 8130.2400 8130.2600 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2600 8130.2600 [Repealed, L 2002 c 377 art 10 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.2600 8130.2500 8130.2700 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2700 8130.2700 REINSTATEMENT OF REVOKED PERMITS.
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Rules Revenue Department Chapter 8130 Part 8130.2700 8130.2600 8130.2800 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2800 8130.2800 [Repealed, 15 SR 693]
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Rules Revenue Department Chapter 8130 Part 8130.2800 8130.2700 8130.2900 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.2900 8130.2900 [Repealed, L 2005 c 151 art 7 s 23]
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Rules Revenue Department Chapter 8130 Part 8130.2900 8130.2800 8130.3000 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3000 8130.3000 Repealed by subpart
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Rules Revenue Department Chapter 8130 Part 8130.3000 8130.2900 8130.3100 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3100 8130.3100 CONTENT AND FORM OF EXEMPTION CERTIFICATE.
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Rules Revenue Department Chapter 8130 Part 8130.3100 8130.3000 8130.3200 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3200 8130.3200 NONEXEMPT USE OF PURCHASE OBTAINED WITH EXEMPTION CERTIFICATE.
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Rules Revenue Department Chapter 8130 Part 8130.3200 8130.3100 8130.3300 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3300 8130.3300 FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN.
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Rules Revenue Department Chapter 8130 Part 8130.3300 8130.3200 8130.3400 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3400 8130.3400 DIRECT PAY AUTHORIZATION PROCEDURE.
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Rules Revenue Department Chapter 8130 Part 8130.3400 8130.3300 8130.3500 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3500 8130.3500 MOTOR CARRIERS IN INTERSTATE COMMERCE.
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Rules Revenue Department Chapter 8130 Part 8130.3500 8130.3400 8130.3600 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3600 8130.3600 [Repealed, 31 SR 449]
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Rules Revenue Department Chapter 8130 Part 8130.3600 8130.3500 8130.3800 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3800 8130.3800 IMPOSITION OF USE TAX.
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Rules Revenue Department Chapter 8130 Part 8130.3800 8130.3600 8130.3850 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3850 8130.3850 [Repealed, L 2002 c 377 art 10 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.3850 8130.3800 8130.3900 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.3900 8130.3900 LIABILITY FOR PAYMENT OF USE TAX.
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Rules Revenue Department Chapter 8130 Part 8130.3900 8130.3850 8130.4000 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4000 8130.4000 COLLECTION OF TAX AT TIME OF SALE.
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Rules Revenue Department Chapter 8130 Part 8130.4000 8130.3900 8130.4100 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4100 8130.4100 [Repealed, 15 SR 693]
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Rules Revenue Department Chapter 8130 Part 8130.4100 8130.4000 8130.4200 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4200 8130.4200 Repealed by subpart
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Rules Revenue Department Chapter 8130 Part 8130.4200 8130.4100 8130.4300 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4300 8130.4300 PROPERTY BROUGHT INTO MINNESOTA.
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Rules Revenue Department Chapter 8130 Part 8130.4300 8130.4200 8130.4400 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4400 8130.4400 CREDIT AGAINST USE TAX.
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Rules Revenue Department Chapter 8130 Part 8130.4400 8130.4300 8130.4700 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4700 8130.4700 PREPARED FOOD, CANDY, AND SOFT DRINKS.
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Rules Revenue Department Chapter 8130 Part 8130.4700 8130.4400 8130.4705 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4705 8130.4705 FOOD SOLD WITH EATING UTENSILS.
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Rules Revenue Department Chapter 8130 Part 8130.4705 8130.4700 8130.4800 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4800 8130.4800 Repealed by subpart
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Rules Revenue Department Chapter 8130 Part 8130.4800 8130.4705 8130.4900 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.4900 8130.4900 [Repealed, 21 SR 330]
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Rules Revenue Department Chapter 8130 Part 8130.4900 8130.4800 8130.5000 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.5000 8130.5000 [Repealed, L 2002 c 377 art 10 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.5000 8130.4900 8130.5100 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.5100 8130.5100 [Repealed, L 2006 c 259 art 6 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.5100 8130.5000 8130.5200 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.5200 8130.5200 [Repealed, L 2005 c 151 art 7 s 23]
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Rules Revenue Department Chapter 8130 Part 8130.5200 8130.5100 8130.5300 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.5300 8130.5300 PETROLEUM PRODUCTS.
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Rules Revenue Department Chapter 8130 Part 8130.5300 8130.5200 8130.5400 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗R.8130.5400 8130.5400 [Repealed, L 2006 c 259 art 6 s 32]
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Rules Revenue Department Chapter 8130 Part 8130.5400 8130.5300 8130.5500 Minnesota Administrative Rules Authenticate PDF Resources Search Minnesota Rules About Minnesota Rules Agency List Table of Chapters Rules Index (topics) Minnesota Rule Status State Register Invalid Rules Ch…
Chapter 8130Open chapter PDF ↗