Legal References and Resources
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Legal References and Resources
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The legal references and resources related to transportation service providers are listed.
Minnesota Statutes
- Sec. 222.56, subd. 9, Rolling stock
- 297A.61, Definitions
- 297A.63, Use taxes imposed; Rates
- 297A.68, Business exemptions
- 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
- 8130.3400, Direct pay authorization procedure
- 8130.3500, Motor carriers in interstate commerce
- 8130.4700, Prepared food, candy, and soft drinks
Revenue Notices
Publications
- Aircraft
- Building Cleaning and Maintenance
- Candy
- Delivery Charges
- Detective and Security Services
- Eating Establishments
- Food and Food Ingredients
- Government – Local Governments
- Laundry and Cleaning Services
- Lawn and Garden Maintenance, Tree and Shrub Services
- Local Sales and Use Tax
- Motor Vehicle
- Parking Service Providers
- Prepared Food
- Soft Drinks and Other Beverages
- Telecommunications, Pay Television and Related Services
- Use Tax for Businesses