1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 168E.01 DEFINITIONS.
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168E.01 DEFINITIONS. § Subdivision 1.Scope. As used in this chapter, the following terms have the meanings given. § Subd. 2.Accessories and supplies. "Accessories and supplies" has the meaning given in section 297A.67, subdivision 7a. § Subd. 3.Baby products. "Baby products" mean…
Minn. Stat. § 168E.03 FEE IMPOSED.
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168E.03 FEE IMPOSED. § Subdivision 1.Retail delivery fee imposed. (a) A fee is imposed on each retailer equal to 50 cents on each transaction that equals or exceeds the threshold amount involving retail delivery in Minnesota. The retailer may, but is not required to, collect the …
Minn. Stat. § 168E.05 EXEMPTIONS.
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168E.05 EXEMPTIONS. § Subdivision 1.Transactions. The following retail deliveries are exempt from the fee imposed by this chapter: (1) a retail delivery to a purchaser who is exempt from tax under chapter 297A; (2) a retail delivery on a motor vehicle for which a permit issued by…
Minn. Stat. § 168E.07 COLLECTION AND ADMINISTRATION.
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168E.07 COLLECTION AND ADMINISTRATION. § Subdivision 1.Returns; payment of fees. A retailer must report the fee on a return prescribed by the commissioner and must remit the fee with the return. The return and fee must be filed and paid using the filing cycle and due dates provid…