Title Minnesota Statutes, Minnesota Statutes

297A.995 UNIFORM SALES AND USE TAX ADMINISTRATION ACT. § Subdivision 1.Title. This section may be cited as the Uniform Sales and Use Tax Administration Act. § Subd. 2.Definitions. As used in this section: (a) "Agreement" means the Streamlined Sales and Use Tax Agreement. (b) "Cer…

297B.01 DEFINITIONS. § Subdivision 1.Scope. The following words, terms and phrases when used in Laws 1971, chapter 853, shall have the meaning ascribed to them in this section except where the context clearly indicates a different meaning. § Subd. 2. MS 2006 [Renumbered subd 13] …

297B.02 TAX IMPOSED. § Subdivision 1.Rate. (a) There is imposed an excise tax of 6.875 percent on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota, which is required to be registered under the laws of this state. (b) Th…

297B.025 OLDER PASSENGER AUTOMOBILE. § Subdivision 1.Noncollector vehicle. Purchase or use of a passenger automobile as defined in section 168.002, subdivision 24, shall be taxed pursuant to section 297B.02, subdivision 2, if the passenger automobile (1) is in the tenth or subseq…

297B.03 EXEMPTIONS. There is specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it the following: (1) purchase or use, including use under a lease purchase agreement or installment sales contract made pursuant to section…

297B.031 TAX REFUND. If a manufacturer of motor vehicles is required by a court order under section 325F.665 or a decision of an informal dispute settlement mechanism as defined in section 325F.665, or a dealer or lessor of motor vehicles is required by section 325F.662, to pay t…

297B.035 VEHICLE PURCHASED BY DEALER OR LESSOR. § Subdivision 1.Ordinary course of business. Except as provided in this section, motor vehicles purchased solely for resale in the ordinary course of business by any motor vehicle dealer, as defined in section 168.002, subdivision 6…

297B.0351 MANUFACTURER TESTING VEHICLE. Except as provided in section 168.25, a vehicle purchased by a first-stage motor vehicle manufacturer and licensed under that section is exempt from the provisions of this chapter. History: 1995 c 74 s 3

297B.06 NO REGISTRATION UNLESS TAX PAID. No registration plates or certificate shall be issued by the motor vehicle registrar for the ownership or operation of any motor vehicle to any applicant for registration other than for those vehicles which have been previously registered …

297B.07 PRESUMPTIONS. § Subdivision 1.Presumption; sale and registration. For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, the following presumptions shall apply: (a) Evidence that a motor vehicle was sold for delivery in this state…

297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY. If any motor vehicle has been or is subject to a tax by any other state in respect to its sale or use, in an amount less than the tax imposed by this chapter, the provisions of this chapter shall apply, but at a rate measured …

297B.09 ALLOCATION OF REVENUE. § Subdivision 1.Deposit of revenues. (a) Money collected and received under this chapter must be deposited as follows: (1) 60 percent in the highway user tax distribution fund; (2) 34.3 percent in the metropolitan area transit account under section …

297B.10 PENALTIES. (a) Any person, including persons other than the purchaser, who attempts to defeat or evade the tax imposed under this chapter in any manner, is guilty of a gross misdemeanor unless the tax involved exceeds $300, in which event the person is guilty of a felony.…

297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS. The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and adv…

297B.12 PRIVATE NATURE OF INFORMATION. It shall be unlawful for the motor vehicle registrar, deputy registrars, or any other public official or employee to divulge or otherwise make known in any manner any particulars acquired from the purchaser's records, officers, or employees …

297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A. As defined in Laws 1971, chapter 853, the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A; however, the leasing or other use of motor vehicles not subject to tax under the provisions of t…

297E.01 DEFINITIONS. § Subdivision 1.Scope. Unless otherwise defined in this chapter, or unless the context clearly indicates otherwise, the terms used in this chapter have the meaning given them in chapter 349. The definitions in this section are for tax administration purposes …

297E.02 TAX IMPOSED. § Subdivision 1.Imposition. A tax is imposed on all lawful gambling other than (1) paper or electronic pull-tab deals or games; (2) tipboard deals or games; (3) electronic linked bingo; and (4) items listed in section 297E.01, subdivision 8, clauses (4) and (…

297E.03 SPORTS BOOKMAKING TAX. § Subdivision 1.Imposition of tax. An excise tax of six percent is imposed on the value of all bets received by, recorded by, accepted by, forwarded by, or placed with a person engaged in sports bookmaking. § Subd. 2.Bet defined. For purposes of thi…

297E.031 GAMBLING TAX PERMIT. § Subdivision 1.Application and issuance. A distributor who sells gambling products under this chapter must file an application with the commissioner, on a form prescribed by the commissioner, for a gambling tax permit and identification number. The …

297E.04 MANUFACTURER'S REPORTS AND RECORDS. § Subdivision 1.Reports of sales. A manufacturer who sells gambling product for use or resale in this state, or for receipt by a person or entity in this state, shall file with the commissioner, on a form prescribed by the commissioner,…

297E.05 DISTRIBUTOR REPORTS AND RECORDS. § Subdivision 1.Business records. A distributor shall keep at each place of business complete and accurate records for that place of business, including itemized invoices of gambling product held, purchased, manufactured, or brought in or …

297E.06 ORGANIZATION REPORTS AND RECORDS. § Subdivision 1.Reports. An organization must file with the commissioner, on a form prescribed by the commissioner, a report showing all gambling activity conducted by that organization for each month. Gambling activity includes all gross…

297E.07 INSPECTION RIGHTS. At any reasonable time, without notice and without a search warrant, the commissioner may enter a place of business of a manufacturer, distributor, organization, or linked bingo game provider; any site from which pull-tabs or tipboards or other gambling…

297E.10 EXTENSIONS FOR FILING RETURNS AND PAYING TAXES. If, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing tax returns, paying taxes, or both, for not more than six months. History: 1994 c 633 art 2 s 11

297E.11 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. § Subdivision 1.General rule. Except as otherwise provided in this chapter, the amount of taxes assessable must be assessed within 3-1/2 years after the return is filed, whether or not the return is filed on or after the date pre…

297E.12 CIVIL PENALTIES. § Subdivision 1.Penalty for failure to pay tax. If a tax is not paid within the time specified for payment, a penalty is added to the amount required to be shown as tax. The penalty is five percent of the unpaid tax if the failure is for not more than 30 …

297E.13 TAX-RELATED CRIMINAL PENALTIES. § Subdivision 1.Penalty for failure to file or pay. (a) A person required to file a return, report, or other document with the commissioner, who knowingly fails to file it when required, is guilty of a gross misdemeanor. A person required t…

297E.14 INTEREST. § Subdivision 1.Interest rate. If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40. § Subd. 2.Late payment. If a tax is not paid within the time specified by law for payment, the unpaid tax bear…

297E.16 CONTRABAND. § Subdivision 1.Seizure. Contraband may be seized by the commissioner or by any sheriff or other police officer, hereinafter referred to as the "seizing authority," with or without process, and is subject to forfeiture as provided in subdivision 2. § Subd. 2.I…

297E.17 DISTRIBUTOR'S BOND. On finding it necessary to ensure compliance with this chapter, the commissioner may require that a distributor deposit with the commissioner security in the form and amount determined by the commissioner, but not more than the lesser of (1) twice the …

297F.01 DEFINITIONS. § Subdivision 1.Applicability. Unless the language or context clearly indicates that a different meaning is intended, the following terms for the purposes of this chapter, have the following meanings. § Subd. 2.Business. "Business" means any trade, occupation…

297F.02 ADMINISTRATION. § Subdivision 1.Duties of commissioner. The commissioner shall enforce the provisions of this chapter and may prescribe rules consistent with the provisions of this chapter for its detailed and efficient administration. In the enforcement of this chapter, …

297F.03 LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER. § Subdivision 1.Selling without license illegal. No person shall engage in the business of a distributor or subjobber at any place of business without first having received a license from the commissioner…

297F.031 REGISTRATION REQUIREMENT. Prior to making delivery sales, an out-of-state retailer must file with the Department of Revenue a statement setting forth the out-of-state retailer's name, trade name, address, principal place of business, and any other place of business. Hist…

297F.04 LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION. § Subdivision 1.Powers of commissioner. The commissioner may revoke or suspend the license or licenses of any distributor or subjobber for violation of this chapter, any other act applicable to the sale of cigar…

297F.05 RATES OF TAX; PERSONAL DEBT. § Subdivision 1.Rates; cigarettes. A tax is imposed upon the sale of cigarettes in this state, upon having cigarettes in possession in this state with intent to sell, upon any person engaged in business as a distributor, and upon the use or st…

297F.06 EXEMPTIONS FROM TAX. § Subdivision 1.Federal laws. The tax imposed by this chapter does not apply with respect to any sale of cigarettes or tobacco products which under the Constitution and laws of the United States may not be subject to taxation by the state. § Subd. 2.U…

297F.07 SALES TO INDIAN TRIBES. § Subdivision 1.Wholesalers. A wholesaler may set aside the part of the wholesaler's cigarette and tobacco product stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of Inte…

297F.08 CIGARETTE STAMPS. § Subdivision 1.Stamp put on by distributor. Except as otherwise provided in this chapter, payment of the tax imposed by this chapter must be evidenced by stamps affixed to each package. Before delivering, or causing to be delivered, a package to any per…

297F.09 RETURNS; PAYMENT OF TAX. § Subdivision 1.Monthly return; cigarette distributor. On or before the 18th day of each calendar month, a distributor with a place of business in this state shall file a return with the commissioner showing the quantity of cigarettes manufactured…

297F.10 DEPOSIT OF PROCEEDS. § Subdivision 1.Tax and use tax on cigarettes. Revenue received from cigarette taxes, as well as related penalties, interest, license fees, and miscellaneous sources of revenue shall be deposited by the commissioner in the state treasury and credited …

297F.11 INFORMATIONAL REPORTS; CIGARETTES. § Subdivision 1.General rule. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a distributor licensed to ship cigarettes into Minnesota; (2) …

297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS. § Subdivision 1.General rule. The transportation of tobacco products into this state by means other than common carrier must be reported to the commissioner within 30 days with the following exceptions: (1) transportation of not mo…

297F.13 REQUIRED RECORDS. § Subdivision 1.Cigarette distributor. (a) A distributor shall keep at each licensed place of business complete and accurate records for that place of business. The records must include: itemized invoices of cigarettes held, purchased, manufactured, or b…

297F.14 REFUNDS. § Subdivision 1.General right to refund. If cigarettes or tobacco products, upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to consumers to be consumed outside the state, or to retailers or subj…