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Legal References and Resources
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The legal references and resources related to the retailers and wholesalers industry are listed.
Minnesota Statutes
- 297A.61, Definitions
- 297A.665, Presumption of tax, burden of proof
- 297A.68, Business exemptions
- 297A.72, Exemption certificates
Revenue Notices
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