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Last Updated: 8/21/2017

Legal References and Other Resources

 

Minnesota Statutes

144E.10, Ambulance service licensing

168.27, subd. 16, Dealer plates

297A.61, Definitions

  •  subd. 3 (g)(6) (ii), Motor vehicle washing, waxing, cleaning

  • subd. 7, Sales price

  • subd. 18, Disabled

297A.64, Rental motor vehicle tax imposed

  • subd. 1, Tax imposed

  • subd. 2, Fee imposed

  • subd. 3, Administration

  • subd. 4, Exemptions

  • subd. 5, Payment of excess fees

297A.67, General exemptions

  • subd. 11, Automobiles, disabled veterans

  •  subd. 12, Parts and accessories used to make a motor vehicle disabled accessible

297A.815, Motor vehicle leases

297A.992, subd. 2. Authorization; rates

297B.02, Tax imposed

Minnesota Rules

8130.0700, Producing, fabricating, printing,
 or processing of property furnished by consumer

Revenue Notices

96-20, Sales and Use Tax – Exemption for
Rebates to Purchase Motor Vehicles

05-05, Sales and Use Tax – Definition of
Reasonable Rental Value of Motor Vehicles

06-08, Sales and Use Tax – Motor Vehicle
Leases – Taxes and Fee

16-03, Optional Warranty and Maintenance Contracts on Equipment

Fact Sheets

112, Building Cleaning and Maintenance

120, Laundry and Cleaning Services

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

133, Advertising

135, Fire Fighting, Police, and Emergency Equipment

142, Sales to Governments

146, Use Tax for Businesses

160, Sales to Tribal Governments and Members

164, Local Sales and Use Taxes

176, Local Governments – Cities, Counties,
and Townships

Industry Guides

Government – Federal and Foreign Diplomats

Government – State Agencies

Motor Vehicle Repair

Off-Road Vehicle

Transportation Service Providers

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