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Last Updated: 11/29/2016

Legal References and Other Resources

Minnesota Statutes

297A.61, Definitions

  • Subd. 3 Sales and purchases
  • Subd. 4 Retail sale
  • Subd. 7 Sales price
  • Subd. 9 Retailer and seller

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

297A.68, Business exemptions

  • Subd. 2 Materials consumed in industrial production
  • Subd. 11 Advertising materials

297A.72, Exemption certificates

Revenue Notices

06-11, Sales Price Labor Charges

Fact Sheets

102A, Food and Food Ingredients

102B, Candy

102E, Dietary Supplements

103, Capital Equipment

105, Clothing

117A, Drugs

132, Isolated and Occasional Sales

134, Computer Software

145, Industrial Production

146, Use Tax for Businesses

155, Delivery Charges

Industry Guides

Government – Federal and Foreign Diplomats

Personal Services

Professional Services

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