Title Minnesota Statutes, Minnesota Statutes

296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT. In lieu of an administrative appeal under section 270C.35, any person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the…

297.14 [Obsolete]

297A.61 DEFINITIONS. § Subdivision 1.Applicability. The following words, terms, and phrases when used in this chapter have the meanings given them in this section, unless the context clearly indicates a different meaning. § Subd. 2.Person. (a) "Person" includes any individual or …

297A.62 SALES TAX IMPOSED; RATES. § Subdivision 1.Generally. Except as otherwise provided in subdivision 3 or in this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or to a de…

297A.63 USE TAXES IMPOSED; RATES. § Subdivision 1.Use of tangible personal property or taxable services. (a) For the privilege of using, storing, distributing, or consuming in Minnesota tangible personal property or taxable services purchased for use, storage, distribution, or co…

297A.64 RENTAL MOTOR VEHICLE TAX IMPOSED; RATE. § Subdivision 1.Tax imposed. (a) A tax is imposed on the lease or rental in this state for not more than 28 days of a passenger automobile as defined in section 168.002, subdivision 24, a van as defined in section 168.002, subdivisi…

297A.65 LOTTERY TICKETS; IN LIEU TAX. Sales of State Lottery tickets are exempt from the tax imposed under section 297A.62. The State Lottery must on or before the 20th day of each month transmit to the commissioner of revenue an amount equal to the gross receipts from the sale o…

297A.66 JURISDICTION TO REQUIRE COLLECTION AND REMITTANCE OF TAX. § Subdivision 1.Definitions. (a) To the extent allowed by the United States Constitution and the laws of the United States, the terms "retailer maintaining a place of business in this state," and "marketplace provi…

297A.665 PRESUMPTION OF TAX; BURDEN OF PROOF. (a) For the purpose of the proper administration of this chapter and to prevent evasion of the tax, until the contrary is established, it is presumed that: (1) all gross receipts are subject to the tax; and (2) all retail sales for de…

297A.668 SOURCING OF SALE; SITUS IN THIS STATE. § Subdivision 1.Applicability. The provisions of this section apply regardless of the characterization of a product as tangible personal property, a digital good, or a service; but do not apply to telecommunications services or the …

297A.669 TELECOMMUNICATION AND RELATED SERVICES SOURCING. § Subdivision 1.Call-by-call basis sourcing. Except for the defined telecommunication services in subdivision 3, the sale of telecommunication service sold on a call-by-call basis shall be sourced to (1) each level of taxi…

297A.67 GENERAL EXEMPTIONS. § Subdivision 1.Scope. The gross receipts from the sale and purchase of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. § Subd. 2.Food and food ing…

297A.68 BUSINESS EXEMPTIONS. § Subdivision 1.Scope. The gross receipts from the sale of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. § Subd. 2.Materials consumed in industr…

297A.69 AGRICULTURAL EXEMPTIONS. § Subdivision 1.Scope. The gross receipts from the sale of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. § Subd. 2.Materials consumed in agr…

297A.70 EXEMPTIONS FOR GOVERNMENTS AND NONPROFIT GROUPS. § Subdivision 1.Scope. (a) To the extent provided in this section, the gross receipts from sales of items to or by, and storage, distribution, use, or consumption of items by the organizations or units of local government l…

297A.71 CONSTRUCTION EXEMPTIONS. § Subdivision 1.Scope. The gross receipts from the sale of, and storage, distribution, use, or consumption of the tangible personal property contained in this section are specifically exempted from the taxes imposed by this chapter. Building mater…

297A.72 EXEMPTION CERTIFICATES. § Subdivision 1. [Repealed, 2003 c 127 art 6 s 18] § Subd. 2.Content and form of exemption certificate. An exemption certificate must be substantially in the form prescribed by the commissioner. To be fully completed, the exemption certificate must…

297A.73 IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE. If a purchaser who gives an exemption certificate makes any use of the item that is not for a purpose exempted under this chapter, that use is considered a retail sale by the purchaser and the sales price to the pu…

297A.74 COMMINGLING EXEMPTION CERTIFICATE ITEMS. If a purchaser gives an exemption certificate for the purchase of fungible items and later commingles the items with similar fungible items not purchased exempt, sales from the commingled items are considered sales of items purchas…

297A.75 REFUND; APPROPRIATION. § Subdivision 1.Tax collected. The tax on the gross receipts from the sale of the following exempt items must be imposed and collected as if the sale were taxable and the rate under section 297A.62, subdivision 1, applied. The exempt items include: …

297A.76 COMPUTATION OF SALES AND USE TAXES. § Subdivision 1.Rounding up or down. In computing the sales or use tax to be collected or remitted as the result of a transaction, amounts of tax less than one-half of one cent must be disregarded and amounts of tax of one-half cent or …

297A.77 COLLECTION OF SALES AND USE TAXES. § Subdivision 1.Collection of tax at time of sale. The tax must be stated and charged separately from the sales price insofar as practicable and must be collected by the seller from the purchaser. § Subd. 2.Receipt. For use tax, the reta…

297A.78 LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE. Liability for the payment of the use tax is not extinguished until the tax has been paid to Minnesota. However, a receipt from a retailer given to the purchaser under section 297A.77, subdivision 2, relieves the purchaser of fur…

297A.79 REPORTING OF GROSS RECEIPTS. At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made. History: 2000 c 418 art 1 s 23

297A.80 TAXES IN OTHER STATES; OFFSET AGAINST USE TAX. If an article of tangible personal property or an item listed in section 297A.63 has already been taxed by another state and any subdivision thereof for its sale, storage, use, or other consumption in an amount less than the …

297A.81 UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES. § Subdivision 1.General. The taxpayer may offset against the taxes payable for any reporting period the amount of taxes imposed by this chapter previously paid as a result of any transaction the consideration for which beca…

297A.815 MOTOR VEHICLE LEASES. § Subdivision 1.Motor vehicle lease price; payment. (a) In the case of a lease of a motor vehicle as provided in section 297A.61, subdivision 4, paragraph (k), clause (2), the tax is imposed on the total amount to be paid by the lessee under the lea…

297A.8155 LIQUOR REPORTING REQUIREMENTS; PENALTY. A person who sells liquor, as defined in section 295.75, subdivision 1, in Minnesota to a retailer that sells liquor, shall file with the commissioner an annual informational report, in the form and manner prescribed by the commis…

297A.82 AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS. § Subdivision 1.Requirements for registration. An aircraft must not be registered or licensed in this state unless the applicant presents proof that the sales or use tax imposed by this chapter has been paid or tha…

297A.825 SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS. § Subdivision 1.Agreement with commissioners of natural resources and public safety; collection and refunds. The commissioner may enter into an agreement with the commissioner of natural resources,…

297A.83 APPLICATION FOR PERMIT. § Subdivision 1.Persons applying. (a) A retailer required to collect and remit sales taxes under section 297A.66 shall file with the commissioner an application for a permit. (b) A retailer making retail sales from outside this state to a destinati…

297A.84 PERMITS ISSUED AND NOT ISSUED; CANCELLATION. § Subdivision 1.Definitions. (a) The following definitions apply for the purposes of this section. (b) "Applicant" means an individual, corporation, or partnership. Applicant also includes any officer of a corporation or member…

297A.85 CANCELLATION OF PERMITS. The commissioner may cancel a permit if one of the following conditions occurs: (1) the permit holder has not filed a sales or use tax return for at least one year; (2) the permit holder has not reported any sales or use tax liability on the permi…

297A.87 FLEA MARKETS, SHOWS, AND OTHER SELLING EVENTS. § Subdivision 1.Events affected. (a) This section applies to a flea market, craft show, antique show, coin show, stamp show, comic book show, convention exhibit area, or similar selling event. (b) To be subject to this sectio…

297A.89 DIRECT PAYMENT BY PURCHASERS PERMITTED. § Subdivision 1.Commissioner may permit. The commissioner may permit purchasers to pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers under this section are considered use taxes. § Subd. 2.R…

297A.90 INTERSTATE MOTOR CARRIERS AS RETAILERS. § Subdivision 1.Registration; records. (a) A person who is engaged in interstate for-hire transportation of tangible personal property or passengers by motor vehicle may, under rules prescribed by the commissioner, register as a ret…

297A.91 SEIZURE; COURT REVIEW. § Subdivision 1.Seizure of property used in illegal transport. (a) If the retailer does not have a sales or use tax permit and has been engaging in transporting personal property into the state without payment of the tax, the commissioner of revenue…

297A.92 SECURITY. § Subdivision 1.Amount of security. To ensure compliance with the taxes imposed by this chapter, the commissioner may require a retailer subject to this chapter to deposit security with the commissioner. The security must be in the form and amount the commission…

297A.94 DEPOSIT OF REVENUES. (a) Except as provided in this section, the commissioner shall deposit the revenues, including interest and penalties, derived from the taxes imposed by this chapter in the state treasury and credit them to the general fund. (b) The commissioner shall…

297A.95 COORDINATION OF STATE AND LOCAL SALES TAX RATES. In preparing and distributing a sales tax schedule for use within a local jurisdiction with a separate general sales tax, the state Department of Revenue shall coordinate the state and local sales tax so that a sale of $1 r…

297A.96 LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS. Amounts charged for admission to an event described in section 297A.70, subdivision 10, paragraph (a), are not subject to a tax imposed by a local unit of government or imposed on sales taking pl…

297A.98 LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES. Notwithstanding any other law, ordinance, or charter provision, a political subdivision of the state is not required to pay any general sales tax imposed by a political subdivision of the state. History: 2000 c 418 art 1 s …

297A.99 LOCAL SALES TAXES. § Subdivision 1.Authorization; scope. (a) A political subdivision of this state may impose a general sales tax (1) under section 297A.9915, (2) under section 297A.992, (3) under section 297A.9925, (4) under section 297A.993, (5) if permitted by special …

297A.9905 USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS. (a) Notwithstanding section 297A.99, or other general or special law or charter provision, if the revenues from any local tax imposed on retail sales under special law by a city of the first class exceeds the amoun…

297A.991 REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS. § Subdivision 1.Commissioner of revenue to report. For each fiscal year, the commissioner shall estimate the amount of revenues derived from imposing the tax under this chapter and chapter 297B on state agencies and politi…

297A.9915 REGIONAL TRANSPORTATION SALES AND USE TAX. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Metropolitan area" and "metropolitan counties" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scot…