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Legal References and Resources
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The legal references and resources related to the motor vehicle industry are listed.
Minnesota Statutes
- 144E.10, Ambulance service licensing
- 168.27, subd. 16, Dealer plates
- 297A.61, Definitions
- 297A.64, Rental motor vehicle tax imposed
- 297A.67, General exemptions
- 297A.815, Motor vehicle leases
- 297A.90, Interstate motor carriers as retailers
- 297A.992, subd. 2. Authorization; rates
- 297B.02, Tax imposed
Minnesota Rules
Revenue Notices
- 96-20, Sales and Use Tax – Exemption for Rebates to Purchase Motor Vehicles
- 05-05, Sales and Use Tax – Definition of Reasonable Rental Value of Motor Vehicles
- 06-08, Sales and Use Tax – Motor Vehicle Leases-Taxes and Fee
- 16-03, Optional Warranty and Maintenance Contracts on Equipment
Fact Sheets
- Advertising
- Laundry and Cleaning Service
- Lawn and Garden Maintenance, Tree and Shrub Services
- Tribal Governments and Members
- Use Tax for Businesses
Guides
- Building Cleaning and Maintenance
- Emergency Services
- Government – Federal and Foreign Diplomats
- Government – Local Governments
- Government – State Agencies
- Local Sales and Use Taxes
- Motor Vehicle Repair
- Off-Road Vehicle
- Sales and Use Tax Business Guide
- Towing, Cleaning, and Rustproofing
- Transportation Service Providers
- Vending Machines and Other Coin-Operated Device