reglab/housing_qa huggingface dataset:
MN Stat § 297A.87 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.87 — Flea Markets, Shows, And Other Selling Events.

297A.87 FLEA MARKETS, SHOWS, AND OTHER SELLING EVENTS. Subdivision 1. Events affected. (a) This section applies to a flea market, craft show, antique show, coin show, stamp show, comic book show, convention exhibit area, or similar selling event. (b) To be subject to this section, the operator of an event described in paragraph (a) must rent or lease space on the sale premises to the seller, charge the seller a registration or participation fee, or receive a percentage of sales or other consideration from a seller as a condition to participation by a seller in the event. Subd. 2. Seller's permit or alternate statement. (a) The operator of an event under subdivision 1 shall obtain one of the following from a person who wishes to do business as a seller at the event: (1) evidence that the person holds a valid seller's permit under section 297A.84; (2) a written statement that the person is not offering for sale any item that is taxable under this chapter; or (3) a written statement that this is the only selling event that the person will be participating in for that calendar year, that the person will be participating for three or fewer days, and that the person will make less than $500 in total sales in the calendar year. The written statement shall include the person's name, address, and telephone number. (b) The operator shall require the evidence or statement as a prerequisite to participating in the event as a seller. Subd. 3. Occasional sale provisions applicable under limited circumstances. The isolated and occasional sale provision under section 297A.67, subdivision 23, applies, provided that the seller only participates for three or fewer days in one event per calendar year, makes $500 or less in sales in the calendar year, and provides the written statement required in subdivision 2, paragraph (a), clause (3). The isolated and occasional sales provision under section 297A.68, subdivision 25, does not apply to a seller at an event under this section. History:  2000 c 418 art 1 s 31; 2005 c 151 art 7 s 20,21
MN Stat § 297A.89 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.89 — Direct Payment By Purchasers Permitted.

297A.89 DIRECT PAYMENT BY PURCHASERS PERMITTED. Subdivision 1. Commissioner may permit. The commissioner may permit purchasers to pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers under this section are considered use taxes. Subd. 2. Retailer does not collect. The retailer shall not collect the tax from a purchaser who furnishes to the retailer a fully completed exemption certificate as described in section 297A.72, indicating that the purchaser is authorized to pay any sales or use tax due on purchases made by the purchaser directly to the commissioner under subdivision 1. History:  2000 c 418 art 1 s 32; 1Sp2001 c 5 art 12 s 76; 2011 c 112 art 8 s 3
MN Stat § 297A.92 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.92 — Security.

297A.92 SECURITY. Subdivision 1. Amount of security. To ensure compliance with the taxes imposed by this chapter, the commissioner may require a retailer subject to this chapter to deposit security with the commissioner. The security must be in the form and amount the commissioner requires, but not more than twice the retailer's estimated average liability for the period for which the returns are required to be filed, or $10,000, whichever is less. The amount of security may be increased or decreased by the commissioner, subject to the limitations in this section. Subd. 2. Auctions of security. The commissioner may sell property deposited as security at public auction if necessary to recover the amount required to be collected, including any interest and penalties. Notice of the sale must be served upon the person who deposited the security. It must be served personally, or by mail as prescribed for an order of assessment under section 270C.33, subdivision 8. After a sale any surplus above the amount due not required as security under this section must be returned to the person who deposited the security. Subd. 3. Bond. In lieu of security, the commissioner may require a retailer to file a bond. The bond must be issued by a surety company authorized to transact business in this state and approved by the commissioner of commerce as to solvency and responsibility. History:  2000 c 418 art 1 s 35; 1Sp2001 c 5 art 12 s 79; 2005 c 151 art 2 s 17
MN Stat § 297A.95 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.95 — Coordination Of State And Local Sales Tax Rates.

297A.95 COORDINATION OF STATE AND LOCAL SALES TAX RATES. In preparing and distributing a sales tax schedule for use within a local jurisdiction with a separate general sales tax, the state Department of Revenue shall coordinate the state and local sales tax so that a sale of $1 reflects a tax equal to the combination of the state and local sales tax rates. The combined sales tax on other sales amounts must also reflect the coordinated rather than the separate effects of the state and local sales taxes. The schedule must be coordinated as long as the local sales tax is in effect. If the sales tax percentage is changed for either of the taxes, the schedule must be adjusted to reflect the change. History:   2000 c 418 art 1 s 38
MN Stat § 297A.96 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.96 — Local Admissions And Amusement Taxes; Exemption For Nonprofit Organizations.

297A.96 LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS. Amounts charged for admission to an event described in section 297A.70, subdivision 10, paragraph (a), are not subject to a tax imposed by a local unit of government or imposed on sales taking place in a single named local unit of government on sales of admissions or amusements, under a law other than a general sales tax law. History:  2000 c 418 art 1 s 39; 2002 c 377 art 3 s 18
MN Stat § 297A.98 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.98 — Local Governments Exempt From Local Sales Taxes.

297A.98 LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES. Notwithstanding any other law, ordinance, or charter provision, a political subdivision of the state is not required to pay any general sales tax imposed by a political subdivision of the state. History:   2000 c 418 art 1 s 41
MN Stat § 297A.9905 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.9905 — Use Of Local Tax Revenues By Cities Of The First Class.

297A.9905 USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS. (a) Notwithstanding section 297A.99, or other general or special law or charter provision, if the revenues from any local tax imposed on retail sales under special law by a city of the first class exceeds the amount needed to fund the uses authorized in the special law, the city may expend the excess revenue from the tax to fund other capital projects of regional significance. (b) For purposes of this section: (1) "city of the first class" has the meaning given in section 410.01; and (2) "capital project of regional significance" means construction, expansion, or renovation of a sports facility or convention or civic center that meets the requirements of section 297A.71, subdivision 44, paragraph (a). History:  2012 c 299 art 5 s 6; 1Sp2017 c 1 art 3 s 38
MN Stat § 297A.991 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.991 — Reporting Of Sales Tax On Minnesota Governments.

297A.991 REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS. Subdivision 1. Commissioner of revenue to report. For each fiscal year, the commissioner shall estimate the amount of revenues derived from imposing the tax under this chapter and chapter 297B on state agencies and political subdivisions. The commissioner shall report this amount to the commissioner of management and budget before the time for filing reports for the fiscal year with the United States Department of Commerce. Subd. 2. Commissioner of management and budget to report. In reporting the sales tax and sales tax on motor vehicles collections to the United States Department of Commerce, the commissioner of management and budget shall exclude the estimated amount from the sales and motor vehicle collections. Sales tax and sales tax on motor vehicles revenues received from political subdivisions must be reported as intergovernmental grants or similar intergovernmental revenue. The amount of the sales tax and sales tax on motor vehicles paid by state agencies must be reported as reduced state expenditures. History:  2000 c 418 art 1 s 43; 2009 c 101 art 2 s 109
MN Stat § 297B.02 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.02 — Tax Imposed.

297B.02 TAX IMPOSED. Subdivision 1. Rate. There is imposed an excise tax of 6.5 percent on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota, which is required to be registered under the laws of this state. The excise tax is also imposed on the purchase price of motor vehicles purchased or acquired on Indian reservations when the tribal council has entered into a sales tax on motor vehicles refund agreement with the state of Minnesota. Subd. 2. In lieu tax for older passenger automobile. In lieu of the tax imposed in subdivision 1, there is imposed a tax of $10 on the purchase price of any passenger automobile described in section 297B.025, subdivision 1. Subd. 3. In lieu tax for collector vehicle. In lieu of the tax imposed in subdivision 1, there is imposed a tax of $150 on the purchase price of a passenger automobile or a fire truck described in section 297B.025, subdivision 2. History:  1971 c 853 s 2; Ex1971 c 31 art 1 s 9; 3Sp1982 c 1 art 6 s 5; 1983 c 342 art 6 s 10; 1Sp1985 c 14 art 2 s 11; 1988 c 636 s 13,14; 1989 c 277 art 1 s 21; 1994 c 587 art 2 s 21; 1995 c 264 art 2 s 35; 2009 c 88 art 4 s 10; 2013 c 117 art 3 s 29
MN Stat § 297B.025 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.025 — Older Passenger Automobile.

297B.025 OLDER PASSENGER AUTOMOBILE. Subdivision 1. Noncollector vehicle. Purchase or use of a passenger automobile as defined in section 168.002, subdivision 24, shall be taxed pursuant to section 297B.02, subdivision 2, if the passenger automobile (1) is in the tenth or subsequent year of vehicle life, and (2) does not have a resale value of $3,000 or more, as determined using nationally recognized sources of information on automobile resale values, as designated by the registrar of motor vehicles. Subd. 2. Collector vehicle. A passenger automobile that is registered under section 168.10, subdivision 1a, 1b, 1c, 1d, or 1h, or a fire truck registered under section 168.10, subdivision 1c, shall be taxed under section 297B.02, subdivision 3. If the vehicle is subsequently registered in another class not under section 168.10, subdivision 1a, 1b, 1c, 1d, or 1h, within one year of the date of registration under those subdivisions, it shall be subject to the full excise tax imposed under subdivision 1. History:  1Sp1985 c 14 art 2 s 12; 1988 c 636 s 15; 1989 c 277 art 1 s 22; 1995 c 264 art 2 s 36; 2003 c 127 art 6 s 15,16
MN Stat § 297B.031 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.031 — Tax Refund.

297B.031 TAX REFUND. If a manufacturer of motor vehicles is required by a court order under section 325F.665 or a decision of an informal dispute settlement mechanism as defined in section 325F.665, or a dealer or lessor of motor vehicles is required by section 325F.662, to pay the consumer the tax imposed by this chapter, a portion of the tax so paid must be refunded to the manufacturer, dealer, or lessor. The amount of the refund is the tax paid by the purchaser less an amount equal to the tax paid multiplied by a fraction, the denominator of which is the purchase price of the vehicle and the numerator of which is the allowance deducted from the refund for the consumer's use of the vehicle. The refund must be paid to the manufacturer, dealer, or lessor only upon filing of a written application, in a form and providing information as prescribed by the commissioner. Payment of a refund pursuant to this section must be made out of the general and highway user funds in the same proportion provided for deposit of tax proceeds for the fiscal year pursuant to section 297B.09, subdivision 1. The amounts necessary to pay the refunds are appropriated out of the respective funds. History:  1983 c 342 art 6 s 11; 1987 c 268 art 4 s 22; 1988 c 634 s 10
MN Stat § 297B.0351 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.0351 — Manufacturer Testing Vehicle.

297B.0351 MANUFACTURER TESTING VEHICLE. Except as provided in section 168.25, a vehicle purchased by a first-stage motor vehicle manufacturer and licensed under that section is exempt from the provisions of this chapter. History:   1995 c 74 s 3
MN Stat § 297B.04 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.04 — Purchaser's Certificate Furnished To Registrar.

297B.04 PURCHASER'S CERTIFICATE FURNISHED TO REGISTRAR. All persons who apply for registration of any motor vehicle shall complete a motor vehicle purchaser's certificate in such form and manner as may be prescribed by the motor vehicle registrar, showing a complete description of the motor vehicle, the seller's name and address, the buyer's name and address, the full purchase price of the vehicle, trade-in allowance if any, whether the vehicle was the subject of a gift, and any other information that the motor vehicle registrar may require. History:   1971 c 853 s 4
MN Stat § 297B.05 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.05 — Presentation Of Purchaser's Certificate To Registrar.

297B.05 PRESENTATION OF PURCHASER'S CERTIFICATE TO REGISTRAR. No registration plates or certificate shall be issued by the motor vehicle registrar for a motor vehicle unless and until the applicant therefor shall attach a properly executed motor vehicle purchaser's certificate to the application for license registration. If an application for registration or transfer is made for a motor vehicle that has been previously registered in this state and the applicant is the same person in whose name the registration had previously been issued, the motor vehicle purchaser's certificate need not be submitted to the motor vehicle registrar. History:   1971 c 853 s 5
MN Stat § 297B.06 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.06 — No Registration Unless Tax Paid.

297B.06 NO REGISTRATION UNLESS TAX PAID. No registration plates or certificate shall be issued by the motor vehicle registrar for the ownership or operation of any motor vehicle to any applicant for registration other than for those vehicles which have been previously registered and the applicant for registration is the same person in whose name the registration had previously been issued or other than for those vehicles exempt from the tax under other sections of Laws 1971, chapter 853, unless the tax imposed by section 297B.02 shall be paid by the applicant to the motor vehicle registrar. The provisions of this section shall apply only to the immediate transaction and if the applicant pays the tax due with respect to the application, this section shall not constitute grounds for refusal to issue plates or a certificate because the tax imposed by this chapter was not paid by a previous applicant in a prior transaction involving the same motor vehicle so long as the present applicant had no actual knowledge of the failure to pay the tax prior to acquiring the vehicle and the previous applicant held a certificate of title indicating the previous applicant was the owner of the vehicle. History:  1971 c 853 s 6; 1979 c 126 s 2; 1986 c 444
MN Stat § 297B.07 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.07 — Presumptions.

297B.07 PRESUMPTIONS. Subdivision 1. Presumption; sale and registration. For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, the following presumptions shall apply: (a) Evidence that a motor vehicle was sold for delivery in this state shall be prima facie evidence that it was sold for use in this state. (b) When an application for registration plates for a motor vehicle is received by the motor vehicle registrar within 30 days of the date it was purchased or acquired by the purchaser, it shall be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired for use in this state. This presumption shall apply whether or not such vehicle was previously titled or registered in another state. Subd. 2. Presumption; ownership. (a) When a business entity not organized under the laws of this state owns a motor vehicle that is under the control of a Minnesota resident, it is presumed that the Minnesota resident is the owner of the motor vehicle if two or more of the following are true: (1) the business entity lacks a specific business activity or purpose other than the avoidance of tax; (2) the business entity maintains no physical location in the jurisdiction where it is organized; (3) the business entity earns de minimis or no revenue; (4) the business entity maintains minimal or no business records; (5) the business entity fails to employ individual persons and provide those persons with federal income tax W-2 wage and tax statements; or (6) the business entity fails to file federal income tax returns or fails to file a required state tax return where it is organized. (b) For purposes of this subdivision, a motor vehicle is under the control of a Minnesota resident if the Minnesota resident: (1) is a partner, member, or shareholder of the business entity; (2) is insured to drive the vehicle; and (3) operates or stores the vehicle in Minnesota for any period of time. History:  1971 c 853 s 7; 1Sp2017 c 1 art 21 s 8
MN Stat § 297B.08 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.08 — Tax Paid In Other State; Credit, Reciprocity.

297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY. If any motor vehicle has been or is subject to a tax by any other state in respect to its sale or use, in an amount less than the tax imposed by this chapter, the provisions of this chapter shall apply, but at a rate measured by the difference only between the rate fixed in this chapter, and the rate by which the previous tax paid in the other state upon the sale or use was computed. If the rate of tax imposed in such other state is the same or more than the rate of tax imposed by this chapter, then no tax shall be due on such motor vehicle. The provisions of this section shall apply only if such other state allows a credit with respect to the excise tax imposed by this chapter, which is substantially similar in effect to the credit allowed by this section. History:  1971 c 853 s 8; 1Sp1981 c 1 art 4 s 8; 2011 c 112 art 8 s 4
MN Stat § 297B.09 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.09 — Allocation Of Revenue.

297B.09 ALLOCATION OF REVENUE. Subdivision 1. Deposit of revenues. (a) Money collected and received under this chapter must be deposited as provided in this subdivision. (b) 60 percent of the money collected and received must be deposited in the highway user tax distribution fund, 36 percent must be deposited in the metropolitan area transit account under section 16A.88, and four percent must be deposited in the greater Minnesota transit account under section 16A.88. (c) It is the intent of the legislature that the allocations under paragraph (b) remain unchanged for fiscal year 2012 and all subsequent fiscal years. Subd. 2.  [Repealed, 1987 c 358 s 132] Subd. 3.  [Repealed, 1994 c 587 art 2 s 22] History:  1971 c 853 s 9; 1973 c 582 s 3; 1976 c 2 s 112; 1981 c 363 s 48; 1Sp1981 c 1 art 4 s 9; 1983 c 17 s 11; 1984 c 654 art 3 s 82; 1986 c 444; 1Sp1986 c 1 art 8 s 12; 1987 c 358 s 112; 1988 c 603 s 5; 1989 c 268 s 6; 1990 c 565 s 30; 1991 c 233 s 94; 1991 c 291 art 2 s 14; 1994 c 628 art 3 s 25; 2000 c 490 art 7 s 2; 1Sp2001 c 5 art 3 s 65; 1Sp2001 c 8 art 2 s 64; 1Sp2001 c 13 s 19; 1Sp2003 c 19 art 2 s 48; 2007 c 143 art 2 s 5; 2009 c 36 art 3 s 19; 2014 c 308 art 9 s 77
MN Stat § 297B.10 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.10 — Penalties.

297B.10 PENALTIES. (a) Any person, including persons other than the purchaser, who prepares, completes, or submits a false or fraudulent motor vehicle purchaser's certificate with intent to defeat or evade the tax imposed under this chapter or any purchaser who fails to complete or submit a motor vehicle purchaser's certificate with intent to defeat or evade the tax or who attempts to defeat or evade the tax in any manner, is guilty of a gross misdemeanor unless the tax involved exceeds $300, in which event the person is guilty of a felony. The term "person" as used in this section includes any officer or employee of a corporation or a member or employee of a partnership who as an officer, member, or employee is under a duty to perform the act with respect to which the violation occurs. Notwithstanding the provisions of section 628.26 or any other provision of the criminal laws of this state, an indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six years after the commission of the offense. (b) Any person who collects the tax imposed under this chapter from a purchaser and willfully fails to remit the tax is guilty of a felony. (c) Any person who violates any of the provisions of this chapter, unless the violation be of the type referred to in paragraph (a) or (b), is guilty of a misdemeanor. (d) When two or more offenses in paragraph (a) or (b) are committed by the same person within six months, the offenses may be aggregated; further, if the offenses are committed in more than one county, the accused may be prosecuted for all the offenses aggregated under this clause in any county in which one of the offenses was committed. History:  1971 c 853 s 10; 1983 c 294 s 11; 1985 c 83 s 4; 1986 c 444; 1987 c 268 art 17 s 34; 1993 c 326 art 4 s 8; 2000 c 366 s 1