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Last Updated: 6/26/2018

Legal References and Other Resources


Minnesota Statutes

6.465, Definitions Political Subdivision and Special District

144E.10, Ambulance service licensing

115A.03, subd. 10, Disposal facility

168.012, subd. 1, Vehicles exempt from tax, fees, or plate display

174.90, Commuter Rail Operation

275.066, Special Taxing Districts

297A.67, subd. 25, Maintenance of cemetery grounds

297A.68, subd. 19, Petroleum products


  • subd. 2, Sales to government

  • subd. 3, Sales of certain goods and services to governments

297A.98, Local Governments exempt from local sales taxes

297B.03, Exemptions

471.59, Joint exercise of powers

473.448, Transit assets exempt from tax but must pay assessments

626.84, subd. 1, Definitions

Minnesota Rules


Revenue Notices

12-09, Government Exemptions – Water Used Directly in Providing Fire Protection

98-23, Application of Tax to Copies

98-17, Biosolids Processing Equipment

98-01, Materials Used to Construct or Improve Correctional Facilities

95-05, Construction Contracts – Purchasing Agent Exemption

Sales Tax Fact Sheets

103, Capital Equipment

111, Schools-Sales and Purchases

114, Detective and Security Services

118, Hospital and Nursing Home Meals

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

123, Admissions and Amusement Devices

124, Exercise Facilities and Health Clubs

128, Contractors

135, Fire Fighting, Police, and Emergency Equipment

139, Libraries

142, Sales to Governments

145, Industrial Production

157, Residential Utilities

158, Vending Machines and Other Coin-Operated Devices

164, Local Sales and Use Taxes

172, Health Care Facilities

Industry Guides

Government State Agencies

Motor Vehicle

Parking Service Providers

Pets and Pet Services








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