Chapter 297A — Sales Tax Imposed; Rates

15.001 Application of Laws 2005, Chapter 56, Terminology Changes State agencies must use updated terminology from 2005 when replacing printed materials and signs. 270.73 This section has been repealed and is no longer in effect. 297A.01 This section has been repealed. Every subdivision was repealed, most by Laws 2000, chapter 418, article 1, section 45, … 297A.02 This section has been repealed. All five subdivisions were repealed, by Laws 2000, chapter 418, article 1, section 45 … 297A.021 This section has been repealed and is no longer in effect. The body contains no operative statutory text, only the … 297A.022 This sales tax section has been repealed and is no longer in effect. 297A.023 This sales tax section has been repealed and is no longer in effect. 297A.03 This sales tax section has been repealed and is no longer in effect. 297A.04 This sales tax section has been repealed and is no longer in effect. 297A.041 This sales tax section has been repealed and is no longer in effect. 297A.05 This section has been repealed and contains no operative statutory text. Only the session law citations from 1983 … 297A.06 This sales tax section has been repealed and is no longer in effect. 297A.065 This sales tax section has been repealed and is no longer in effect. 297A.07 This section has been repealed. Every subdivision was removed by the legislature, with most repealed in 2000 and one … 297A.08 This sales tax section has been repealed and is no longer in effect. 297A.09 This sales tax section has been repealed and is no longer in effect. 297A.10 This sales tax section has been repealed and is no longer in effect. 297A.11 This sales tax section has been repealed and is no longer in effect. 297A.12 This sales tax section has been repealed and is no longer in effect. 297A.121 This sales tax section has been repealed and is no longer in effect. 297A.13 This sales tax section has been repealed and is no longer in effect. 297A.135 This sales tax section has been repealed and is no longer in effect. 297A.136 This sales tax section has been repealed and is no longer in effect. 297A.14 This section has been repealed. All subdivisions were removed by the legislature. 297A.141 This sales tax section has been repealed and is no longer in effect. 297A.15 This section has been repealed. All eight subdivisions were removed by the legislature through acts adopted in 1988, … 297A.151 This section no longer contains operative text. The body shows only the old section number 297A.151 and the reference … 297A.16 This sales tax section has been repealed and is no longer in effect. 297A.17 This sales tax section has been repealed and is no longer in effect. 297A.18 This sales tax section has been repealed and is no longer in effect. 297A.19 This sales tax section has been repealed and is no longer in effect. 297A.20 This section has been repealed and is no longer in effect. The only text remaining is the session law citation (1990 c … 297A.21 This section has been repealed and is no longer in effect. The only text remaining is the session law citation (2000 c … 297A.211 This sales tax section has been repealed and is no longer in effect. 297A.212 This sales tax section has been repealed and is no longer in effect. 297A.213 This sales tax section has been repealed and is no longer in effect. 297A.22 This section has been repealed and is no longer in effect. The only text remaining is a citation to the session law that … 297A.23 This section has been repealed and is no longer in effect. The only text remaining is a citation to the session law that … 297A.24 This section has been repealed. All subdivisions were removed by the legislature. 297A.25 This section has been repealed and is no longer in effect. Every one of its subdivisions (1 through 90) is marked as … 297A.251 This sales tax section has been repealed and is no longer in effect. 297A.252 This sales tax section has been repealed and is no longer in effect. 297A.253 This sales tax section has been repealed and is no longer in effect. 297A.2531 This sales tax section has been repealed and is no longer in effect. 297A.254 This sales tax section has been repealed and is no longer in effect. 297A.2545 This sales tax section has been repealed and is no longer in effect. 297A.255 This sales tax section has been repealed and is no longer in effect. 297A.256 This sales tax section has been repealed and is no longer in effect. 297A.257 This sales tax section has been repealed and is no longer in effect. 297A.2571 This sales tax section has been repealed and is no longer in effect. 297A.2572 This sales tax section has been repealed and is no longer in effect. 297A.2573 This sales tax section has been repealed and is no longer in effect. 297A.258 This sales tax section has been repealed and is no longer in effect. 297A.259 This sales tax section has been repealed and is no longer in effect. 297A.26 This section has been repealed. All four subdivisions were removed by the legislature in separate sessions (1987, 1990, … 297A.27 This section has been repealed and no longer contains operative statutory text. The page retains only a session law … 297A.275 This sales tax section has been repealed and is no longer in effect. 297A.28 This sales tax section has been repealed and is no longer in effect. 297A.29 This sales tax section has been repealed and is no longer in effect. 297A.30 This sales tax section has been repealed and is no longer in effect. 297A.31 This sales tax section has been repealed and is no longer in effect. 297A.32 This sales tax section has been repealed and is no longer in effect. 297A.33 This section has been repealed. All subdivisions were removed by the legislature. 297A.34 This sales tax section has been repealed and is no longer in effect. 297A.35 This sales tax section has been repealed and is no longer in effect. 297A.36 This section contains no operative statutory text. It appears only as a repealed or renumbered stub, showing the section … 297A.37 This section contains no operative statutory text. It appears only as a repealed or renumbered stub, showing the section … 297A.38 This section contains no operative statutory text. It appears only as a repealed or renumbered stub, showing the section … 297A.39 This section has been repealed. All subdivisions were removed by the legislature. 297A.391 This sales tax section has been repealed and is no longer in effect. 297A.40 This section has no operative statutory text. It contains only a session law citation (1990 c 480 art 1 s 45), … 297A.41 This section has no operative statutory text. It contains only a session law citation (1990 c 480 art 1 s 45), … 297A.42 This section has no operative statutory text. It contains only a session law citation (1990 c 480 art 1 s 45), … 297A.43 This section has no operative statutory text. It contains only a session law citation (1989 c 184 art 1 s 20), … 297A.431 This section has no operative statutory text. It contains only a session law citation (1990 c 480 art 10 s 12), … 297A.44 This section has been repealed. All of its subdivisions were removed by the legislature in various years between 1969 … 297A.45 This section has been repealed and is no longer in effect. 297A.46 This section has been repealed and is no longer in effect. 297A.47 This section has been repealed and is no longer in effect. 297A.48 This section has been repealed and is no longer in effect. 297A.51 This sales tax section has been repealed and is no longer in effect. 297A.52 This sales tax section has been repealed and is no longer in effect. 297A.53 This sales tax section has been repealed and is no longer in effect. 297A.54 This sales tax section has been repealed and is no longer in effect. 297A.55 This sales tax section has been repealed and is no longer in effect. 297A.56 This sales tax section has been repealed and is no longer in effect. 297A.57 This sales tax section has been repealed and is no longer in effect. 297A.58 This sales tax section has been repealed and is no longer in effect. 297A.59 This sales tax section has been repealed and is no longer in effect. 297A.60 This sales tax section has been repealed and is no longer in effect. 297A.601 This sales tax section has been repealed and is no longer in effect. 297A.61 Definitions Defines key sales tax terms like retail sale, purchase price, tangible personal property, and taxable services. 297A.62 Sales Tax Imposed; Rates Minnesota imposes a state sales tax on gross receipts from retail sales. The base rate is 6.5 percent, plus an … 297A.63 Use Taxes Imposed; Rates Minnesota charges a use tax at the same rate as sales tax on items bought without paying Minnesota sales tax. 297A.64 Rental Motor Vehicle Tax Imposed; Rate A tax of 9.2 percent of the sales price applies to leases or rentals of passenger automobiles, vans, and pickup trucks … 297A.65 Lottery Tickets; in Lieu Tax State lottery tickets are exempt from sales tax, but the lottery pays an equal amount directly to the state. 297A.66 Jurisdiction to Require Collection and Remittance of Tax Minnesota can require out-of-state sellers to collect and send in sales tax if they have enough sales or contacts here. 297A.665 Presumption of Tax; Burden of Proof All sales are assumed taxable unless the seller proves an exemption applies. The burden of proof is on the seller. 297A.666 This sales tax section has been repealed and is no longer in effect. 297A.668 Sourcing of Sale; Situs in This State Determines where a sale takes place for sales tax purposes, based on where the buyer receives the item. 297A.669 Telecommunication and Related Services Sourcing Special rules determine where phone, internet, and telecom services are taxed based on the customer's location. 297A.67 General Exemptions Lists items exempt from Minnesota sales tax, including food, clothing, prescription drugs, and many others. 297A.68 Business Exemptions Lists business purchases exempt from sales tax, such as equipment, raw materials, and items bought for resale. 297A.69 Agricultural Exemptions Farm equipment, supplies, and items used directly in farming are exempt from Minnesota sales tax. 297A.70 Exemptions for Governments and Nonprofit Groups Government agencies and qualifying nonprofit organizations are exempt from paying sales tax on many purchases. 297A.71 Construction Exemptions Certain construction materials and projects are exempt from sales tax, including some public and affordable housing … 297A.72 Exemption Certificates Buyers claiming a sales tax exemption must give the seller an exemption certificate explaining why the purchase is … 297A.73 Improper Use of Item Obtained With Exemption Certificate If you buy something tax-free with an exemption certificate but use it for a taxable purpose, you owe the tax. 297A.74 Commingling Exemption Certificate Items When tax-exempt items are mixed with taxable items of the same type, sales are treated as exempt first. 297A.75 Refund; Appropriation Explains how to get a sales tax refund for purchases that qualify for construction and other exemptions. 297A.76 Computation of Sales and Use Taxes Rules for rounding sales tax calculations, so the tax amount on each sale is computed correctly. 297A.77 Collection of Sales and Use Taxes Sellers must collect sales tax from buyers at the time of each sale and send it to the state. 297A.78 Liability for Use Tax; Receipt as Evidence Buyers owe use tax until it is actually paid to Minnesota. A receipt from a permitted seller is proof of payment. 297A.79 Reporting of Gross Receipts Businesses can report their sales for tax purposes using either the cash method or the accrual method. 297A.80 Taxes in Other States; Offset Against Use Tax If you already paid sales tax to another state, you get a credit against Minnesota use tax for the amount paid. 297A.81 Uncollectible Debts; Offset Against Other Taxes Sellers can take a credit against sales tax owed when a customer does not pay and the debt becomes uncollectible. 297A.815 Motor Vehicle Leases Special rules apply to how sales tax is calculated and paid on motor vehicle leases. 297A.8155 Liquor Reporting Requirements; Penalty Liquor wholesalers must file an annual report listing all retailers they sold to and the dollar amounts. 297A.82 Aircraft; Flight Equipment; Payment of Taxes; Exemptions An aircraft cannot be registered or licensed in Minnesota unless the buyer proves the sales or use tax was paid or that … 297A.825 Snowmobiles; All-terrain Vehicles; Watercraft; Payment of Taxes; Refunds Sales tax on snowmobiles, ATVs, and boats is collected at the time of registration by the DNR or DMV. 297A.83 Application for Permit Anyone making retail sales in Minnesota must apply for a sales tax permit from the Department of Revenue. 297A.84 Permits Issued and Not Issued; Cancellation The state issues sales tax permits and can deny or cancel them if the seller does not meet requirements. 297A.85 Cancellation of Permits The commissioner may cancel a sales tax permit when any one of several conditions occurs: the holder has not filed a … 297A.86 This sales tax section has been repealed and is no longer in effect. 297A.87 Flea Markets, Shows, and Other Selling Events At flea markets, craft shows, antique shows, and similar selling events, the operator must obtain from each would-be … 297A.89 Direct Payment by Purchasers Permitted Large buyers can get permission to pay sales tax directly to the state instead of to each seller. 297A.90 Interstate Motor Carriers as Retailers Trucking companies that operate across state lines pay sales tax based on the miles they drive in Minnesota. 297A.91 Seizure; Court Review The state can seize vehicles and goods used to transport untaxed items into Minnesota without paying use tax. 297A.92 Security To ensure sales tax compliance, the state can require a retailer to deposit security with the commissioner. The amount … 297A.93 This sales tax section has been repealed and is no longer in effect. 297A.94 Deposit of Revenues This section directs how the Department of Revenue deposits sales and use tax revenue. By default, revenue (including … 297A.95 Coordination of State and Local Sales Tax Rates The state must combine state and local sales tax rates into one schedule so buyers see a single combined rate. 297A.96 Local Admissions and Amusement Taxes; Exemption for Nonprofit Organizations Nonprofit events that are already exempt from state sales tax are also exempt from local admissions taxes. 297A.97 This sales tax section has been repealed and is no longer in effect. 297A.98 Local Governments Exempt From Local Sales Taxes Local governments do not have to pay local sales taxes imposed by other local governments. 297A.99 Local Sales Taxes Cities and counties may impose local sales taxes only with specific state authorization and must follow set rules. 297A.9905 Use of Local Tax Revenues by Cities of the First Class First-class cities with extra local sales tax revenue can spend the surplus on regionally significant capital projects. 297A.991 Reporting of Sales Tax on Minnesota Governments The Department of Revenue must report how much sales tax is paid by Minnesota state and local governments. 297A.9915 Regional Transportation Sales and Use Tax The Metropolitan Council must impose a regional transportation sales and use tax of three-quarters of one percent on … 297A.992 Metropolitan Transportation Area Sales Tax Counties in the seven-county Twin Cities metro area (Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington) … 297A.9925 Metropolitan Region Sales and Use Tax The Metropolitan Council must impose a 0.25 percent metropolitan region sales and use tax on retail sales made in, or … 297A.993 County Transportation Sales and Use Tax A county board (or several counties acting jointly) may, by resolution after a public hearing, impose two transportation … 297A.994 City of Minneapolis Sales Tax; Allocation of Revenues This section governs how the proceeds of the sales taxes that Minneapolis imposes under its special law are remitted and … 297A.995 Uniform Sales and Use Tax Administration Act Minnesota participates in a multi-state agreement to make sales tax rules more uniform across state lines.