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- Minn. Stat. § 297A.67 · GENERAL EXEMPTIONS.
- Minn. Stat. § 297A.68 · BUSINESS EXEMPTIONS.
- Minn. Stat. § 297A.69 · AGRICULTURAL EXEMPTIONS.
- Minn. Stat. § 297A.70 · EXEMPTIONS FOR GOVERNMENTS AND NONPROFIT GROUPS.
- Minn. Stat. § 297A.71 · CONSTRUCTION EXEMPTIONS.
- Minn. Stat. § 297A.72 · EXEMPTION CERTIFICATES.
- Minn. Stat. § 297A.73 · IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE.
- Minn. Stat. § 297A.74 · COMMINGLING EXEMPTION CERTIFICATE ITEMS.
- Minn. Stat. § 297A.75 · REFUND; APPROPRIATION.
- Minn. Stat. § 297A.76 · COMPUTATION OF SALES AND USE TAXES.
- Minn. Stat. § 297A.77 · COLLECTION OF SALES AND USE TAXES.
- Minn. Stat. § 297A.78 · LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE.
- Minn. Stat. § 297A.79 · REPORTING OF GROSS RECEIPTS.
- Minn. Stat. § 297A.80 · TAXES IN OTHER STATES; OFFSET AGAINST USE TAX.
- Minn. Stat. § 297A.81 · UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES.
- Minn. Stat. § 297A.815 · MOTOR VEHICLE LEASES.
- Minn. Stat. § 297A.8155 · LIQUOR REPORTING REQUIREMENTS; PENALTY.
- Minn. Stat. § 297A.82 · AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS.
- Minn. Stat. § 297A.825 · SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS.
- Minn. Stat. § 297A.83 · APPLICATION FOR PERMIT.
- Minn. Stat. § 297A.84 · PERMITS ISSUED AND NOT ISSUED; CANCELLATION.
- Minn. Stat. § 297A.85 · CANCELLATION OF PERMITS.
- Minn. Stat. § 297A.86 · [Repealed, 2005 c 151 art 1 s 117]
- Minn. Stat. § 297A.87 · FLEA MARKETS, SHOWS, AND OTHER SELLING EVENTS.
- Minn. Stat. § 297A.89 · DIRECT PAYMENT BY PURCHASERS PERMITTED.
- Minn. Stat. § 297A.90 · INTERSTATE MOTOR CARRIERS AS RETAILERS.
- Minn. Stat. § 297A.91 · SEIZURE; COURT REVIEW.
- Minn. Stat. § 297A.92 · SECURITY.
- Minn. Stat. § 297A.93 · [Repealed, 2005 c 151 art 1 s 117]
- Minn. Stat. § 297A.94 · DEPOSIT OF REVENUES.
- Minn. Stat. § 297A.95 · COORDINATION OF STATE AND LOCAL SALES TAX RATES.
- Minn. Stat. § 297A.96 · LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS.
- Minn. Stat. § 297A.97 · [Repealed, 2003 c 127 art 6 s 18]
- Minn. Stat. § 297A.98 · LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES.
- Minn. Stat. § 297A.99 · LOCAL SALES TAXES.
- Minn. Stat. § 297A.9905 · USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS.
- Minn. Stat. § 297A.991 · REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS.
- Minn. Stat. § 297A.9915 · REGIONAL TRANSPORTATION SALES AND USE TAX.
- Minn. Stat. § 297A.992 · METROPOLITAN TRANSPORTATION AREA SALES TAX.
- Minn. Stat. § 297A.9925 · METROPOLITAN REGION SALES AND USE TAX.
- Minn. Stat. § 297A.993 · COUNTY TRANSPORTATION SALES AND USE TAX.
- Minn. Stat. § 297A.994 · CITY OF MINNEAPOLIS SALES TAX; ALLOCATION OF REVENUES.
- Minn. Stat. § 297A.995 · UNIFORM SALES AND USE TAX ADMINISTRATION ACT.
- Minn. Stat. § 297B.001 · MS 2006 [Renumbered 15.001]
- Minn. Stat. § 297B.01 · DEFINITIONS.
- Minn. Stat. § 297B.02 · TAX IMPOSED.
- Minn. Stat. § 297B.025 · OLDER PASSENGER AUTOMOBILE.
- Minn. Stat. § 297B.03 · EXEMPTIONS.
- Minn. Stat. § 297B.031 · TAX REFUND.
- Minn. Stat. § 297B.032 · [Repealed, 1Sp2001 c 5 art 7 s 66]
- Minn. Stat. § 297B.035 · VEHICLE PURCHASED BY DEALER OR LESSOR.
- Minn. Stat. § 297B.0351 · MANUFACTURER TESTING VEHICLE.
- Minn. Stat. § 297B.04 · MS 2022 [Repealed, 2023 c 25 s 190]
- Minn. Stat. § 297B.05 · MS 2022 [Repealed, 2023 c 25 s 190]
- Minn. Stat. § 297B.06 · NO REGISTRATION UNLESS TAX PAID.
- Minn. Stat. § 297B.07 · PRESUMPTIONS.
- Minn. Stat. § 297B.08 · TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY.
- Minn. Stat. § 297B.09 · ALLOCATION OF REVENUE.
- Minn. Stat. § 297B.10 · PENALTIES.
- Minn. Stat. § 297B.11 · REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS.
- Minn. Stat. § 297B.12 · PRIVATE NATURE OF INFORMATION.
- Minn. Stat. § 297B.13 · EXEMPTION FROM EXCISE TAX OF CHAPTER 297A.
- Minn. Stat. § 297C.01 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.02 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.03 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.04 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.045 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.05 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.06 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.07 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.08 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.09 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.10 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.11 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.12 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.13 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.14 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.16 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297C.17 · [Repealed, 1997 c 179 art 1 s 24]
- Minn. Stat. § 297D.01 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.02 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.03 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.04 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.05 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.06 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.07 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.08 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.085 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.09 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.10 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.11 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.12 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.13 · MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
- Minn. Stat. § 297D.14 · [Repealed, 2005 c 151 art 1 s 117]
- Minn. Stat. § 297E.01 · DEFINITIONS.
- Minn. Stat. § 297E.02 · TAX IMPOSED.
- Minn. Stat. § 297E.021 · MS 2022 [Repealed, 2023 c 64 art 13 s 18]
- Minn. Stat. § 297E.03 · SPORTS BOOKMAKING TAX.
- Minn. Stat. § 297E.031 · GAMBLING TAX PERMIT.
- Minn. Stat. § 297E.04 · MANUFACTURER'S REPORTS AND RECORDS.