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Last Updated: 6/1/2017

Legal References and Other Resources

Minnesota Statutes

148.01, Chiropractic

297A.61, Definitions

  • subd. 3 (g) (3) Sales and purchase
  • subd. 7 (a) (3) Sales price

297A.67, General Exemptions

  • subd. 2, Food and Food Ingredients
  • subd. 7, Drugs, Medical Devices
  • subd. 8, Clothing

297A.68, subd. 28, Medical Supplies

Revenue Notices

07-06, MinnesotaCare Tax and Sales Tax – Patient Services – Massage Therapy

02-15, Sales and Use Tax – Copies of Scanned Documents

98-20, MinnesotaCare Tax – Receipts from the Sale of Chiropractic Medical Supplies, Appliances, and Equipment

98-23, Sales and Use Tax – Application of Tax to Copies

Sales Tax Fact Sheets

102E, Dietary Supplements

105, Clothing

112, Building Cleaning and Maintenance

114, Detective and Security Services

117A, Drugs

117B, Durable Medical Equipment

117C, Mobility Enhancing Equipment

117D, Prosthetic Devices

117E, Health Product Exemptions

117F, Grooming and Hygiene Products

120, Laundry and Cleaning Services

121A, Lawn and Garden Maintenance, Tree and Shrub Services

132, Isolated and Occasional Sales

134, Computer Software

146, Use Tax for Business

162, Massages

164, Local Sales and Use Taxes

164M, Minneapolis Special Local Taxes

164S, Special Local Taxes

172, Health Care Facilities

177, Digital Products

MinnesotaCare Fact Sheet

2, Chiropractors

Industry Guides

Nonprofit Organizations

Personal Services

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