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Last Updated: 7/14/2016

Legal References and Other Resources

Minnesota Statutes

340A, Liquor

295.75, Liquor Gross Receipts Tax

297A, 61 Definitions

  • subd. 3. Sale and purchase
  • subd. 4. Retail sale
  • subd. 7. Sales price
  • subd. 8. Gross receipts
  • subd. 16a. Computer
  • subd. 16c. Computer software
  • subd. 17. Prewritten computer software
  • subd. 30. Delivery charges
  • subd. 32. Soft drinks
  • subd. 33. Candy

297A.65, Lottery Tickets        

297A.67, General Exemptions

  • subd. 2. Food and food ingredients
  • subd. 32. Cigarettes

297F.25 Cigarette Sales Tax

Minnesota Rules

Chapter 7515, Liquor

Sales Tax Fact Sheets

102A, Food and Food Ingredients

102B, Candy

102C, Soft Drinks and Other Beverages

105, Clothing

112, Building Cleaning and Maintenance

114, Detective and Security Services

120, Laundry and Cleaning Services

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

134, Computer Software

146, Use Tax for Businesses

155, Delivery Charges

164, Local Sales and Use Taxes

167, Coupons, Discounts, Rewards, Rebates, and Other Forms of Payment

Cigarette and Tobacco Taxes Fact Sheet

2, License Requirement for Retailers

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