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Last Updated: 6/26/2018

Legal References and Other Resources

Minnesota Statutes

297A.61, Definitions

297A.665, Presumption of tax; burden of proof

297A.668, Sourcing of sale; situs in this state

297A.67, General exemptions

297A.70, Exemptions for governments
and nonprofit groups

297A.72, Exemption certificates

297A.73, Improper use of item obtained
with exemption certificate

297A.74, Commingling exemption certificate items

297A.77, Collection of sales and use taxes

297A.78, Liability for use tax; receipt as evidence

Minnesota Rules

8130.3200, Nonexempt use of purchase
obtained with exemption certificate

Revenue Notices

03-12, Sales and Use Tax – Sales Price –
Separately Stated Charges

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

06-11, Sales and Use Tax – Sales Price – Labor Charges

07-02, Sales and Use Tax – Exemptions –
Interstate Commerce

16-03, Sales and Use Tax – Optional Warranty and Maintenance Contracts on Equipment

Fact Sheets

102A, Food and Food Ingredients

102B, Candy

102C, Soft Drinks and Other Beverages

102D, Prepared Food

102E, Dietary Supplements

112, Building Cleaning and Maintenance

114, Detective and Security Services

120, Laundry and Cleaning Services

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

132, Isolated and Occasional Sales

133, Advertising

146, Use Tax for Businesses

155, Delivery Charges

158, Vending Machines and Other
Coin-Operated Devices

164, Local Sales and Use Taxes

Industry Guides

Motor Vehicle

Motor Vehicle Repair

Pets and Pet Services

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