Legal References and Resources

The legal references and resources related to the retailers and wholesalers industry are listed.

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

• Candy
• Capital Equipment
• Clothing
• Computer Software
• Coupons, Discounts, Rewards, Rebates, and Other Forms of Payment
• Delivery Charges
• Dietary Supplements
• Drugs
• Food and Food Ingredients
• Industrial Production
• Isolated and Occasional Sales
• Use Tax for Businesses

Guides

• Government – Federal Government
• Personal Services
• Professional Services
• Sales and Use Tax Business Guide