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Last Updated: 9/13/2018

Legal References and Other Resources

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Minnesota Statutes

297A.61, Definitions:

  • subd. 3. Sale and purchase

  • subd. 7. Sales price

  • subd. 16a. Computer

  • subd. 16b. Electronic

  • subd. 16c. Computer software

  • subd. 17. Prewritten computer software

  • subd. 47. Accommodations intermediary

  • subd. 50. Digital audio works

  • subd. 51. Digital audiovisual works

  • subd. 52. Digital books

  • subd. 53. Digital code

  • subd. 54. Other digital products

  • subd. 55. Specified digital products

  • subd. 56. Transferred electronically

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

297A.68, Business exemptions:

  • subd. 22. Copies of court reporter documents

Minnesota Rules

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

8130.9910, Computer software

Fact Sheets

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

133, Advertising

146, Use Tax for Businesses

164, Local Sales and Use Taxes

177, Digital Products

Industry Guides

Hotels and Other Lodging Establishments

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