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Minnesota Legal Reference Library
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Tax Law

Sales and Use Tax Law

Resources in this category:
   Does my business need to file a Minnesota Sales and Use tax return? (Minnesota Department of Revenue)
If you are unsure whether you have a taxable "nexus" in Minnesota, the Department of Revenue publishes a questionnaire: Minnesota Business Activity Questionnaire for Determining Sales Tax Nexus. The questionnaire is "designed to establish whether your business needs to file a Sales and Use tax return in Minnesota." Mail it into the Department and they will "review the questionnaire and notify you if they have any questions or need additional information to determine your business's tax liability."
   Local City and County Sales Tax Information (Minnesota Department of Revenue)
Lists cities and counties for whom the Minnesota Department of Revenue administers certain taxes. For each such city or county, lists the beginning date, the type(s) of taxes, and the rate. When visited, types of taxes listed included sales tax, use tax, lodging tax, downtown liquor tax, downtown restaurant tax, entertainment tax, liquor tax, and food tax.
   Minnesota Sales and Use Tax (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 100: Agricultural Production (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 101: Aircraft (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 102A: Food and Food Ingredients (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 102B: Candy (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 102C: Soft Drinks and Other Beverages (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 102E: Dietary Supplements (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 103: Capital Equipment (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 105: Clothing (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 106: Farm Machinery (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 107: Interstate Motor Carriers (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 108: Logging Equipment (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 109: Printing Industry (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 110: Items for Use Outside Minnesota (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 111: Schools - Sales and Purchases (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 112: Building Cleaning and Maintenance (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 113: Motor Vehicle Towing, Washing, Rustproofing (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 115: Food Stamps (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 116: Petroleum Products (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 117: Health Products (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 119: Telecommunications Services (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 120: Laundry and Cleaning Services (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 121: Lawn and Garden Care, Tree and Bush Service (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 122: Pet Grooming, Boarding, and Care Services (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 123: Recreational Areas, Resorts, & Campgrounds (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 124: Exercise Facilities and Health Clubs (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 125: Motor Vehicles (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 126: Meat Processors (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 129: Utilities Used in Production (Minnesota Department of Revenue)
"Electricity, gas or steam used or consumed in agricultural or industrial production is exempt from sales and use tax. This exemption also applies to water consumed as part of the production process."
   Sales Tax Fact Sheet 130: Aquaculture Production Equipment (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 131: Automotive Repairs and Service (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 132: Occasional Sales of Business Equipment and Goods (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 133: Advertising - Creative Promotional Services (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 134 : Computer Software (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 136: Motor Vehicle 6.2% Rental Tax and 3% Fee (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 137: Restaurants and Bars (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 138: Financial Institutions (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 139: Libraries (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 140: Minnesota State Fair - Sales Tax (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 141: Hotels and Lodging Facilities (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 142: Sales to Governments (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 145: Industrial Production (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 146: Use Tax for Businesses (April 1, 2002) (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 147: Taconite and Iron Mining (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 148: Selling Event Exhibitors and Operators (Minnesota Department of Revenue)
"Any business, individual, promoter, operator, or fair board making taxable sales at a flea market, collectors' show, craft show, antique show, county fair, trade show, or similar event must be registered to collect the Minnesota 6.5 percent sales tax before the event begins."
   Sales Tax Fact Sheet 150: Manufactured Homes, Park Trailers and Prefabricated Homes (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 152: Labor (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 153: Loggers and Log Home Builders (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 154: Arts and Crafts (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 155: Delivery Charges (Minnesota Department of Revenue)
"This fact sheet explains how Minnesota sales and use tax applies to delivery charges, including transportation, shipping, postage, handling, crating, and packing."
   Sales Tax Fact Sheet 156: Use Tax for Individuals (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 157: Residential Utilities (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 158: Vending Machines and Other Coin Operated Devices (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 160: Indians (Minnesota Department of Revenue)
"How sales tax applies to Indian tribal governments and individual tribal members."
   Sales Tax Fact Sheet 162: Massages (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 164: Local Sales and Use Taxes (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 164S: Special Local Taxes; Minneapolis, Rochester and St. Cloud (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 166: Parking Services (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 167: Coupons, Discounts and Other Forms of Payment (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 168: Direct Selling Companies (Minnesota Department of Revenue)
   Sales Tax Fact Sheet 170: A Step-by-Step Guide to Filing and Paying Sales and Use Tax Electronically (Minnesota Department of Revenue)
   Sales Tax Fact Sheets (Minnesota Department of Revenue)
A series of fact sheets for specific industries or contexts. Some but not all fact sheets have been added to the Library individually. Find all of the rest of them here, listed in alphabetical order, with revision dates.
   Should I be collecting Minnesota sales tax? (Minnesota Department of Revenue)
Lists activities that, if performed in Minnesota, may create a need to collect Minnesota sales tax.

See also:
  • Sales and Distribution Law
  • Similar resources in our Wisconsin Legal Reference Library
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