Background
Minnesota Statutes, section 297A.69, subdivision 2, provides a sales tax exemption for fuels, electricity, gas and steam used or consumed in
A mortgage encumbering real property located within the historic boundaries of the reservation of a federally recognized American Indian tribe is exempt if one of the following is true:
Minnesota Statutes 287.04(3) provides an exemption for "a mortgage or other instrument that adds additional security for the same debt for which mortgage registry tax has been paid."
Utility and pipeline companies use the property type descriptions listed below to report their operating property to the Minnesota Department of Revenue.
The dry cleaning fees apply to most commercial dry cleaning facilities. However, certain facilities – or sales to those facilities – are exempt from these fees.