reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.72 — Exemption Certificates.

297A.72 EXEMPTION CERTIFICATES.
Subdivision 1.
[Repealed, 2003 c 127 art 6 s 18]
Subd. 2.
Content and form of exemption certificate.
An exemption certificate must be substantially in the form prescribed by the commissioner. To be fully completed, the exemption certificate must:
(1) either be signed by the purchaser if it is a paper form, or meet the requirements of section 270C.304 if in electronic form;
(2) bear the name and address of the purchaser;
(3) indicate the identification number issued to the purchaser as follows:
(i) the purchaser's Minnesota tax identification number;
(ii) if the purchaser does not have a Minnesota tax identification number, then the purchaser's state tax identification number that is issued by a state other than Minnesota, and the name of that state;
(iii) if the purchaser does not have an identification number described in either item (i) or (ii), then the purchaser's federal Employer Identification Number; or
(iv) if the purchaser does not have an identification number described in item (i), (ii), or (iii), then either the number of the purchaser's state-issued driver's license, if valid in the state of issue, or if the purchaser does not have a driver's license, a valid state-issued identification number, and the name of the state of issue;
(4) indicate the purchaser's type of business, using a business-type coding system prescribed by the commissioner; and
(5) indicate the reason for the exemption, using an exemption reason coding system prescribed by the commissioner.
Subd. 3.
Purchaser requirement.
A blanket exemption certificate is an exemption certificate used for continuing future purchases. A purchaser using a blanket exemption certificate must update it as needed to accurately reflect the information that is required under subdivision 2.
History:
2000 c 418 art 1 s 16; 1Sp2001 c 5 art 12 s 71; 2005 c 151 art 2 s 17; 2006 c 259 art 6 s 25; 2008 c 154 art 12 s 35
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.73 — Improper Use Of Item Obtained With Exemption Certificate.

297A.73 IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE.
If a purchaser who gives an exemption certificate makes any use of the item that is not for a purpose exempted under this chapter, that use is considered a retail sale by the purchaser and the sales price to the purchaser is considered the gross receipts. If the sole use is rental while holding for sale, the purchaser shall include in the purchaser's gross receipts the amount of the rental charged. Upon subsequent sale of the item, the seller shall include the entire amount of gross receipts received from the sale without deduction of amounts previously received as rentals.
History:
2000 c 418 art 1 s 17
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.74 — Commingling Exemption Certificate Items.

297A.74 COMMINGLING EXEMPTION CERTIFICATE ITEMS.
If a purchaser gives an exemption certificate for the purchase of fungible items and later commingles the items with similar fungible items not purchased exempt, sales from the commingled items are considered sales of items purchased exempt until a quantity has been sold that equals the quantity purchased exempt.
History:
2000 c 418 art 1 s 18
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.76 — Computation Of Sales And Use Taxes.

297A.76 COMPUTATION OF SALES AND USE TAXES.
Subdivision 1.
Rounding up or down.
In computing the sales or use tax to be collected or remitted as the result of a transaction, amounts of tax less than one-half of one cent must be disregarded and amounts of tax of one-half cent or more must be considered an additional cent.
Subd. 2.
Uniform tax collection methods; rules.
Agreements between competitive retailers or the adoption of appropriate rules or regulations by organizations or associations of retailers to provide uniform methods for adding the sales tax or its average equivalent, which do not involve otherwise unlawful price fixing agreements, are expressly authorized and are not in violation of any Minnesota laws prohibiting such agreements. The commissioner may prescribe rules for such agreements.
History:
2000 c 418 art 1 s 20
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.77 — Collection Of Sales And Use Taxes.

297A.77 COLLECTION OF SALES AND USE TAXES.
Subdivision 1.
Collection of tax at time of sale.
The tax must be stated and charged separately from the sales price insofar as practicable and must be collected by the seller from the purchaser.
Subd. 2.
Receipt.
For use tax, the retailer shall give the purchaser a tax receipt. The receipt must indicate the tax in the form of a notation on the sales slip or receipt for the sales price or in another form as prescribed by the commissioner.
Subd. 3.
Tax must be remitted.
The tax collected by a retailer under this section must be remitted to the commissioner as provided in chapter 289A and this chapter.
Subd. 4.
Status of sales and use taxes as debt.
Sales and use taxes that are required to be collected by a retailer are debts from the purchaser to the retailer recoverable at law in the same manner as other debts.
Subd. 5.
Records must be kept.
Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules, as the commissioner may from time to time prescribe.
History:
2000 c 418 art 1 s 21; 1Sp2001 c 5 art 12 s 73; 1Sp2019 c 6 art 14 s 5
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.78 — Liability For Use Tax; Receipt As Evidence.

297A.78 LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE.
Liability for the payment of the use tax is not extinguished until the tax has been paid to Minnesota. However, a receipt from a retailer given to the purchaser under section 297A.77, subdivision 2, relieves the purchaser of further liability for the tax to which the receipt refers, unless the purchaser knows or has reason to know that the retailer did not have a permit to collect the tax.
History:
2000 c 418 art 1 s 22
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.79 — Reporting Of Gross Receipts.

297A.79 REPORTING OF GROSS RECEIPTS.
At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made.
History:
2000 c 418 art 1 s 23
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.80 — Taxes In Other States; Offset Against Use Tax.

297A.80 TAXES IN OTHER STATES; OFFSET AGAINST USE TAX.
If an article of tangible personal property or an item listed in section 297A.63 has already been taxed by another state and any subdivision thereof for its sale, storage, use, or other consumption in an amount less than the tax imposed by this chapter, then as to the person who paid the tax in the other state or any subdivision thereof, section 297A.63 applies only at a rate measured by the difference between the rate imposed under section 297A.62 and the rate by which the previous tax was computed. If the tax imposed in the other state or any subdivision thereof is equal to or greater than the tax imposed in this state, then no tax is due from that person under section 297A.63. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against any use tax due a subdivision.
History:
2000 c 418 art 1 s 24; 1Sp2001 c 5 art 12 s 74
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.81 — Uncollectible Debts; Offset Against Other Taxes.

297A.81 UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES.
Subdivision 1.
General.
The taxpayer may offset against the taxes payable for any reporting period the amount of taxes imposed by this chapter previously paid as a result of any transaction the consideration for which became a debt owed to the taxpayer that became uncollectible during the reporting period, but only in proportion to the portion of the debt that became uncollectible. Section 289A.40, subdivision 2, applies to an offset under this section.
Subd. 2.
Manner of allowing deduction for uncollectible debt.
(a) Uncollectible debt is allowed as a deduction in the manner provided in this subdivision.
(b) If the uncollectible debt arose with respect to a sale required to be included in gross receipts, subject to a tax imposed under chapter 297A, the entire amount of the debt remaining uncollected is allowed as a deduction.
(c) If the uncollectible debt arose with respect to a sale partly subject to the tax imposed under chapter 297A and partly exempt, the amount of the uncollectible debt allowed as a deduction is the amount derived by multiplying the uncollectible debt by the percentage that the taxable sale bears to the total sales.
(d) If the uncollectible debt arose with respect to two or more sales made at successive intervals, payments made before the date the debt became uncollectible must be applied first to the earliest sale upon which there is an unpaid balance, and to following sales in successive order.
(e) If the books and records of the taxpayer claiming the bad debt allowance support an allocation of the bad debts among the member states of the streamlined sales and use tax agreement, such an allocation shall be allowed.
Subd. 3.
Certified service provider.
A certified service provider, as defined in section 297A.995, subdivision 2, on behalf of a taxpayer who is its client, may offset against taxes as provided by this section.
History:
2000 c 418 art 1 s 25; 2003 c 127 art 1 s 27
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.8155 — Liquor Reporting Requirements; Penalty.

297A.8155 LIQUOR REPORTING REQUIREMENTS; PENALTY.
A person who sells liquor, as defined in section 295.75, subdivision 1, in Minnesota to a retailer that sells liquor, shall file with the commissioner an annual informational report, in the form and manner prescribed by the commissioner, indicating the name, address, and Minnesota business identification number of each retailer, and the total dollar amount of liquor sold to each retailer in the previous calendar year. The report must be filed on or before March 31 following the close of the calendar year. A person failing to file this report is subject to the penalty imposed under section 289A.60.
History:
2008 c 154 art 12 s 36
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.825 — Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds.

297A.825 SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS.
Subdivision 1.
Agreement with commissioners of natural resources and public safety; collection and refunds.
The commissioner may enter into an agreement with the commissioner of natural resources, in consultation with the commissioner of public safety, that provides that:
(1) the commissioner of natural resources and authorized deputy registrars of motor vehicles must collect use tax on snowmobiles, all-terrain vehicles, and watercraft from persons applying for initial registration or license of the item unless the applicant provides a receipt, invoice, or other document to prove that:
(i) sales tax was paid on the purchase;
(ii) the purchase was exempt under this chapter;
(iii) use tax was paid to the commissioner in a form prescribed by the commissioner; or
(iv) the item was purchased from a retailer that is maintaining a place of business in this state as defined in section 297A.66, subdivision 1, and is a dealer as defined in section 84.81, subdivision 10; 84.92, subdivision 3; or 86B.005, subdivision 4; and
(2) the commissioner of natural resources and authorized deputy registrars of motor vehicles are authorized to issue refunds of use tax paid to them in error, meaning that either the sales or use tax had already been paid or that the purchase was exempt from tax under this chapter.
Subd. 2.
Agents.
For the purposes of collecting or refunding the tax under this section, the commissioner of natural resources and authorized deputy registrars of motor vehicles are the agents of the commissioner and are subject to, and must strictly comply with, all rules consistent with this chapter prescribed by the commissioner.
History:
1Sp2017 c 1 art 21 s 7
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.83 — Application For Permit.

297A.83 APPLICATION FOR PERMIT.
Subdivision 1.
Persons applying.
(a) A retailer required to collect and remit sales taxes under section 297A.66 shall file with the commissioner an application for a permit.
(b) A retailer making retail sales from outside this state to a destination within this state who is not required to obtain a permit under paragraph (a) may nevertheless voluntarily file an application for a permit.
(c) The commissioner may require any person or class of persons obligated to file a use tax return under section 289A.11, subdivision 3, to file an application for a permit.
Subd. 2.
Application requirements.
The application must be made on a form prescribed by the commissioner and indicate the name under which the applicant intends to transact business, the location of the applicant's place or places of business, and other information the commissioner may require. The application must be filed by the owner, if a natural person; by a member or partner, if the owner is an association or partnership; or by a person authorized to file the application, if the owner is a corporation.
Subd. 3.
Commissioner's discretion.
(a) The commissioner may decline to issue a permit to a retailer not maintaining a place of business in this state, or may cancel a permit previously issued to the retailer, if the commissioner believes that the tax can be collected more effectively from the persons using the property in this state. A refusal to issue or cancellation of a permit on such grounds does not affect the retailer's right to make retail sales from outside this state to destinations within this state.
(b) If the commissioner considers it necessary for the efficient administration of the tax to regard a salesperson, representative, trucker, peddler, or canvasser as the agent of the dealer, distributor, supervisor, employer, or other person under whom that person operates or from whom the person obtains the tangible personal property sold, whether making sales personally or in behalf of that dealer, distributor, supervisor, employer, or other person, the commissioner may regard the salesperson, representative, trucker, peddler, or canvasser as such agent, and may regard the dealer, distributor, supervisor, employer, or other person as a retailer for the purposes of collecting the tax.
History:
2000 c 418 art 1 s 27
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.84 — Permits Issued And Not Issued; Cancellation.

297A.84 PERMITS ISSUED AND NOT ISSUED; CANCELLATION.
Subdivision 1.
Definitions.
(a) The following definitions apply for the purposes of this section.
(b) "Applicant" means an individual, corporation, or partnership. Applicant also includes any officer of a corporation or member of a partnership.
(c) "Delinquent sales tax" means tax not paid by the date the tax was due and payable under section 289A.20, subdivision 4, or an assessment not paid if the applicant has been issued an order assessing sales and use tax under section 270C.33, subdivision 4.
Subd. 2.
Permits issued.
Except as provided in subdivision 3, the commissioner must issue a permit to each applicant who has complied with section 297A.83, and with section 297A.92 if security is required. A person is considered to have a permit if the person has a Minnesota tax identification number issued by the commissioner that is currently active for taxes imposed by this chapter. A permit is valid until canceled or revoked. It is not assignable and is valid only for the person in whose name it is granted and for the transaction of business at the places designated on the permit.
Subd. 3.
Permits not issued.
(a) Except as provided in paragraph (b), the commissioner must not issue a permit to an applicant if the applicant is liable for delinquent sales tax.
(b) The commissioner must issue a permit to an applicant if an appeal period of an order assessing sales tax under section 270C.33, subdivision 5, has not ended. The commissioner may cancel a permit issued under this paragraph in the manner provided in subdivision 4 if the applicant owes delinquent sales tax after the appeal period has ended.
Subd. 4.
Nonconforming permits; cancellation; reissue.
(a) If the commissioner issues a permit that does not conform with the requirements of this section or applicable rules, the commissioner may cancel the permit upon notice to the permit holder. The notice must be served by first class and certified mail at the permit holder's last known address. The cancellation is effective immediately.
(b) If a permit holder shows that a canceled permit was issued in conformance with the requirements of this section and applicable rules, the commissioner must reissue the permit.
History:
2000 c 418 art 1 s 28; 2016 c 158 art 1 s 214; 1Sp2019 c 6 art 23 s 2
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.85 — Cancellation Of Permits.

297A.85 CANCELLATION OF PERMITS.
The commissioner may cancel a permit if one of the following conditions occurs:
(1) the permit holder has not filed a sales or use tax return for at least one year;
(2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for at least two years;
(3) the permit holder requests cancellation of the permit;
(4) the permit is subject to cancellation under section 270C.722, subdivision 2, paragraph (a);
(5) the permit is subject to cancellation under section 297A.84; or
(6) the permit holder is a taxable cannabis product retailer as defined in section 295.81, subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section 342.43, subdivision 1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.
History:
2000 c 418 art 1 s 29; 2003 c 127 art 8 s 12; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 23 s 3; 2023 c 63 art 2 s 18
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.9925 — Metropolitan Region Sales And Use Tax.

297A.9925 METROPOLITAN REGION SALES AND USE TAX.
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have the meanings given.
(b) "Metropolitan Council" or "council" means the Metropolitan Council established by section 473.123.
(c) "Metropolitan county" has the meaning given in section 473.121, subdivision 4.
(d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed under this section.
Subd. 2.
Sales tax imposition; rate.
Notwithstanding section 473.123, subdivision 1, the Metropolitan Council must impose a metropolitan region sales and use tax at a rate of 0.25 percent on retail sales made in the metropolitan counties or to a destination in the metropolitan counties.
Subd. 3.
Administration; collection; enforcement.
Except as otherwise provided in this section, the provisions of section 297A.99, subdivisions 4, and 6 to 12a, govern the administration, collection, and enforcement of the metropolitan sales tax.
Subd. 4.
Distribution.
Notwithstanding section 297A.94, proceeds of the metropolitan sales tax are distributed:
(1) 25 percent to the state rent assistance account under section 462A.2095;
(2) 25 percent to the metropolitan city aid account in the housing assistance fund under section 477A.37; and
(3) 50 percent to the metropolitan county aid account in the housing assistance fund under section 477A.37.
History:
2023 c 37 art 5 s 2
2023 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.
(a) There is imposed an excise tax of 6.875 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.
(b) 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; 2023 c 68 art 3 s 30
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 follows:
(1) 60 percent in the highway user tax distribution fund;
(2) 34.3 percent in the metropolitan area transit account under section 16A.88; and
(3) 5.7 percent in the greater Minnesota transit account under section 16A.88.
(b) It is the intent of the legislature that the allocations under paragraph (a) remain unchanged for fiscal year 2024 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; 2023 c 68 art 3 s 32
2023 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 attempts to defeat or evade the tax imposed under this chapter 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; 2023 c 25 s 163
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297B — Sales Tax On Motor Vehicles › Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers.

297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS.
The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and advisable for the proper and efficient administration of the law. The collection of this sales tax on motor vehicles shall be carried out by the motor vehicle registrar who shall act as the agent of the commissioner and who shall be subject to all rules not inconsistent with the provisions of this chapter, that may be prescribed by the commissioner.
The provisions of chapters 270C, 289A, and 297A relating to the commissioner's authority to audit, assess, and collect the tax, and to issue refunds and to hear appeals, are applicable to the sales tax on motor vehicles. The commissioner may impose civil penalties as provided in chapters 289A and 297A, and the additional tax and penalties are subject to interest at the rate provided in section 270C.40 from the date provided in section 270C.40, subdivision 3, until paid.
History:
1971 c 853 s 11; 1973 c 582 s 3; 1985 c 83 s 5; 1985 c 248 s 70; 1994 c 416 art 3 s 4; 1994 c 587 art 2 s 21; 1997 c 31 art 2 s 50; 1997 c 84 art 6 s 26; 2005 c 151 art 2 s 14; 2013 c 143 art 18 s 18
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297B — Sales Tax On Motor Vehicles › Section 297B.12 — Private Nature Of Information.

297B.12 PRIVATE NATURE OF INFORMATION.
It shall be unlawful for the motor vehicle registrar, deputy registrars, or any other public official or employee to divulge or otherwise make known in any manner any particulars acquired from the purchaser's records, officers, or employees except in connection with state or federal tax proceedings or upon request of the purchaser. Nothing herein contained should be construed to prohibit the publishing of statistics so classified. Any person violating the provisions of this section shall be guilty of a gross misdemeanor.
History:
1971 c 853 s 12; 1985 c 291 s 24; 1986 c 444; 2022 c 55 art 1 s 144; 2023 c 25 s 164
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297B — Sales Tax On Motor Vehicles › Section 297B.13 — Exemption From Excise Tax Of Chapter 297a.

297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A.
As defined in Laws 1971, chapter 853, the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A; however, the leasing or other use of motor vehicles not subject to tax under the provisions of the sales tax on motor vehicles laws shall be subject to the provisions of said chapter.
History:
1971 c 853 s 15; 1994 c 587 art 2 s 21
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297D — Marijuana And Controlled Substance Taxation › Section 297D.01 — Definitions.

297D.01 DEFINITIONS.
Subdivision 1.
Illegal cannabis.
"Illegal cannabis" means any taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of chapter 342 or Minnesota criminal laws.
Subd. 2.
Controlled substance.
"Controlled substance" means any drug or substance, whether real or counterfeit, as defined in section 152.01, subdivision 4, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Minnesota laws. "Controlled substance" does not include illegal cannabis.
Subd. 3.
Tax obligor or obligor.
"Tax obligor" or "obligor" means a person who in violation of Minnesota law manufactures, produces, ships, transports, or imports into Minnesota or in any manner acquires or possesses more than 42-1/2 grams of illegal cannabis, or seven or more grams of any controlled substance, or ten or more dosage units of any controlled substance which is not sold by weight. A quantity of illegal cannabis or other controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the tax obligor's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
Subd. 4.
Commissioner.
"Commissioner" means the commissioner of revenue.
History:
1986 c 470 s 4; 1987 c 330 s 2; 1991 c 291 art 9 s 31; 2023 c 63 art 2 s 19
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297D — Marijuana And Controlled Substance Taxation › Section 297D.02 — Administration.

297D.02 ADMINISTRATION.
The commissioner of revenue shall administer this chapter. The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30. Payments required by this chapter must be made to the commissioner on the form provided by the commissioner. Tax obligors are not required to give their name, address, Social Security number, or other identifying information on the form. The commissioner shall collect all taxes under this chapter.
History:
1986 c 470 s 5; 1987 c 268 art 17 s 35; 1991 c 291 art 9 s 32; 1Sp2017 c 1 art 16 s 35
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297D — Marijuana And Controlled Substance Taxation › Section 297D.03 — Rules.

297D.03 RULES.
The commissioner may adopt rules necessary to enforce this chapter. The commissioner shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marijuana and controlled substances on which a tax is imposed.
History:
1986 c 470 s 6
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297D — Marijuana And Controlled Substance Taxation › Section 297D.04 — Tax Payment Required For Possession.

297D.04 TAX PAYMENT REQUIRED FOR POSSESSION.
No tax obligor may possess any illegal cannabis or controlled substance upon which a tax is imposed by section 297D.08 unless the tax has been paid on the illegal cannabis or a controlled substance as evidenced by a stamp or other official indicia.
History:
1986 c 470 s 7; 1991 c 291 art 9 s 33; 2023 c 63 art 2 s 20