Navigate Up
Sign In
Last Updated: 6/26/2018

Legal References and Other Resources

​Minnesota Statutes

297A. 61 Definitions

  • subd. 3 Sale and Purchases
  • subd. 4 Retail sale
  • subd. 32 soft Drinks
  • subd. 33 Candy

297A. 63 Use taxes imposed; Rates

297A. 68 Business exemptions

  • subd. 17. Ships used in interstate commerce

297A. 89 Direct payment by purchasers permitted

297A. 90 Interstate motor carriers as retailers

297A. 95 Coordination of state and local sales tax rates

297A. 99 Local sales taxes

Minnesota Rules

8130.0400, Leases

  • subp. 7, Leases to electing motor carrier

8130.3400, Direct pay authorization procedure

8130.3500, Motor carriers in interstate commerce

8130.4700, Prepared food, candy, and soft drinks

Revenue Notices

00-04, Sales Price – Mixed Transactions

07-02, Interstate Commerce

10-01, Prepared Food

Sales Tax Fact Sheets

102A, Food and Food Ingredients

102B, Candy

102C, Soft Drinks and Other Beverages

102D, Prepared Food

112, Building Cleaning and Maintenance

114, Detective and Security Services

119, Telecommunications, Pay Television and Related Services

120, Laundry and Cleaning Services

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

146, Use Tax for Businesses

155, Delivery Charges

164, Local Sales and Use Taxes

Industry Guides


Food and Bar Establishments


Motor Vehicle


 < Reporting Tax and Record-keeping Return​​​​ to contents page for this guide