Minnesota Administrative Rules — Department of Revenue
Chapter 8001
Chapter 8002
Chapter 8003
Chapter 8006
Chapter 8007
Chapter 8008
Chapter 8009
- 8009.0100
- 8009.0200
- 8009.0300
- 8009.0400
- 8009.0500
- 8009.0600
- 8009.0700
- 8009.0800
- 8009.0900
- 8009.1000
- 8009.1100
- 8009.1200
- 8009.1300
- 8009.1400
- 8009.1500
- 8009.1600
- 8009.1700
- 8009.1800
- 8009.1900
- 8009.2000
- 8009.2100
- 8009.2200
- 8009.2300
- 8009.2400
- 8009.2500
- 8009.2600
- 8009.2700
- 8009.3000
- 8009.4000
- 8009.4100
- 8009.4200
- 8009.4300
- 8009.4400
- 8009.4500
- 8009.4600
- 8009.4700
- 8009.4800
- 8009.4900
- 8009.5000
- 8009.5100
- 8009.5200
- 8009.5300
- 8009.5400
- 8009.5500
- 8009.5600
- 8009.5700
- 8009.5800
- 8009.5900
- 8009.6500
- 8009.7000
- 8009.7100
- 8009.7200
- 8009.7300
- 8009.7400
Chapter 8010
Chapter 8011
Chapter 8014
Chapter 8017
Chapter 8019
Chapter 8020
Chapter 8021
Chapter 8023
Chapter 8030
Chapter 8031
Chapter 8034
Chapter 8035
Chapter 8038
Chapter 8043
Chapter 8050
Chapter 8052
Chapter 8092
- 8092.0100 PAYROLL PERIOD
- 8092.0200
- 8092.0300
- 8092.0400 REQUIREMENT OF WITHHOLDING
- 8092.0500 WAGE BRACKET WITHHOLDING
- 8092.0600 ADDITIONAL WITHHOLDING
- 8092.0700 SUPPLEMENTAL WAGE PAYMENTS
- 8092.0800 WAGES PAID FOR PAYROLL PERIOD OF MORE THAN ONE YEAR
- 8092.0900 WAGES PAID THROUGH AN AGENT, FIDUCIARY, OR OTHER PERSON ON BEHALF OF TWO OR MORE EMPLOYERS
- 8092.1000
- 8092.1100 LIABILITY FOR TAX
- 8092.1200 REMUNERATION OTHER THAN IN CASH FOR SERVICE PERFORMED BY RETAIL COMMISSION SALESPERSON
- 8092.1300
- 8092.1400
- 8092.2000
Chapter 8093
Chapter 8097
Chapter 8098
Chapter 8099
Chapter 8100
Chapter 8105
Chapter 8106
Chapter 8110
Chapter 8115
- 8115.0200
- 8115.0300
- 8115.0400
- 8115.0500
- 8115.0600
- 8115.1000
- 8115.1100
- 8115.1200
- 8115.1300
- 8115.1400
- 8115.1500
- 8115.1600
- 8115.1700
- 8115.1800
- 8115.1900
- 8115.2000
- 8115.2100
- 8115.2200
- 8115.2300
- 8115.2400
- 8115.2500
- 8115.2600
- 8115.2700
- 8115.2800
- 8115.2900
- 8115.3000
- 8115.4000
- 8115.4100
- 8115.4200
- 8115.4300
- 8115.4400
- 8115.4500
- 8115.4600
- 8115.4700
- 8115.4800
- 8115.4900
- 8115.5000
- 8115.5100
- 8115.5200
- 8115.5300
- 8115.5400
- 8115.5500
- 8115.5600
- 8115.5700
- 8115.5800
- 8115.5900
- 8115.6000
- 8115.6100
- 8115.6200
- 8115.6300
- 8115.6400
- 8115.9900
Chapter 8120
- 8120.0200
- 8120.0300 SHIPPING OF UNSTAMPED CIGARETTES INTO MINNESOTA BY LICENSED OUTSTATE DISTRIBUTORS PROHIBITED
- 8120.0400 COMMINGLING OF STAMPED AND UNSTAMPED CIGARETTES PROHIBITED
- 8120.0500
- 8120.0600 CIGARETTE TAX STAMPS; PURCHASE, AND PAYMENT FOR
- 8120.0700
- 8120.0800
- 8120.0900
- 8120.1000 CREDIT FOR TAX STAMPS DAMAGED OR UNFIT FOR USE
- 8120.1100
- 8120.1200 CREDIT AND REFUNDS FOR RETURNED TAX STAMPS
- 8120.1300
- 8120.1400
- 8120.1500 APPLICATIONS FOR DISTRIBUTORS' AND SUBJOBBERS' CIGARETTE LICENSES
- 8120.1600
- 8120.1700
- 8120.1800 LICENSED WAREHOUSE RECORDS
- 8120.1900 INVOICES AND INVENTORY RECORDS
- 8120.2000
- 8120.2100
- 8120.2200
- 8120.2300
- 8120.2400
- 8120.2500
- 8120.2600
- 8120.2700
- 8120.2800
- 8120.3000
- 8120.3100 CONSUMER USE TAX EXEMPTION
- 8120.3200
- 8120.4000 TAX ON FREE SAMPLES
- 8120.4100 TRANSFER OF CIGARS OR OTHER TOBACCO PRODUCTS WITHIN THE STATE
- 8120.4200
- 8120.4300
- 8120.4400
- 8120.4500
- 8120.4600
- 8120.4700
- 8120.4800
- 8120.4900
- 8120.5000
- 8120.5100
- 8120.5200 CREDIT FOR TAX PAID ON TOBACCO PRODUCTS
- 8120.5300
Chapter 8121
Chapter 8122
- 8122.0100 SCOPE; PURPOSE
- 8122.0150 DEFINITIONS
- 8122.0200 ACCOUNTANTS QUALIFICATIONS
- 8122.0250 DUE DATE; EXTENSIONS
- 8122.0300 COMMUNICATION OF ILLEGAL ACTS, MATERIAL ERRORS, AND IRREGULARITIES
- 8122.0350 ACCOUNTING RECORDS
- 8122.0400 ACCOUNTANT'S WORKPAPERS AND COMMUNICATIONS; ACCESS AND RETENTION
- 8122.0450 TERMINATION OF AUDIT ENGAGEMENT
- 8122.0500 LESS THAN A 12-MONTH AUDIT
- 8122.0510 MORE THAN A 12-MONTH AUDIT
- 8122.0550 AUDIT
- 8122.0600
- 8122.0650 FAILURE TO FILE OR FAILURE TO MEET REQUIREMENTS
Chapter 8125
- 8125.0200 TERMINAL RECORDS AND REPORTS
- 8125.0300 TRANSPORT REQUIREMENTS
- 8125.0400 DISTRIBUTOR RECORDS
- 8125.0410 DISTRIBUTOR'S LICENSES
- 8125.0500 DISTRIBUTOR AND DEALER CREDITS AND REFUNDS
- 8125.0600 DEALER RECORDS
- 8125.0700 SPECIAL FUEL REQUIREMENTS
- 8125.0800
- 8125.0900 MIXTURES OF PRODUCTS
- 8125.1000
- 8125.1100 OWNERSHIP CHANGES
- 8125.1200 RECORDS KEPT ACCESSIBLE
- 8125.1300 REFUNDS AND CREDITS
- 8125.1301 REFUNDS FOR POWER TAKE-OFF UNITS OR AUXILIARY ENGINES
- 8125.1400
Chapter 8130
- 8130.0110 SCOPE AND INTERPRETATION
- 8130.0120
- 8130.0200 SALE BY TRANSFER OF TITLE
- 8130.0300
- 8130.0400 LEASES
- 8130.0500 LICENSE TO USE
- 8130.0600 CONSIDERATION
- 8130.0700 PRODUCING, FABRICATING, PRINTING, OR PROCESSING OF PROPERTY FURNISHED BY CONSUMER
- 8130.0800
- 8130.0900 ENTERTAINMENT
- 8130.1000 LODGING
- 8130.1100 UTILITIES AND RESIDENTIAL HEATING FUELS
- 8130.1200 SALES OF BUILDING MATERIAL, SUPPLIES, OR EQUIPMENT
- 8130.1300
- 8130.1400
- 8130.1500 EXEMPTION FOR PROPERTY TAKEN IN TRADE
- 8130.1600
- 8130.1700 DEDUCTIONS ALLOWABLE IN COMPUTING SALES PRICE
- 8130.1800 GROSS RECEIPTS DEFINED; METHOD OF REPORTING
- 8130.1900 RETAILER AND SELLER
- 8130.2000
- 8130.2100
- 8130.2300 IMPOSITION OF SALES TAX
- 8130.2350
- 8130.2400
- 8130.2500 APPLICATION FOR PERMIT TO MAKE RETAIL SALES
- 8130.2600
- 8130.2700 REINSTATEMENT OF REVOKED PERMITS
- 8130.2800
- 8130.2900
- 8130.3000
- 8130.3100 CONTENT AND FORM OF EXEMPTION CERTIFICATE
- 8130.3200 NONEXEMPT USE OF PURCHASE OBTAINED WITH EXEMPTION CERTIFICATE
- 8130.3300 FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN
- 8130.3400 DIRECT PAY AUTHORIZATION PROCEDURE
- 8130.3500 MOTOR CARRIERS IN INTERSTATE COMMERCE
- 8130.3600
- 8130.3800 IMPOSITION OF USE TAX
- 8130.3850
- 8130.3900 LIABILITY FOR PAYMENT OF USE TAX
- 8130.4000 COLLECTION OF TAX AT TIME OF SALE
- 8130.4100
- 8130.4200
- 8130.4300 PROPERTY BROUGHT INTO MINNESOTA
- 8130.4400 CREDIT AGAINST USE TAX
- 8130.4700 PREPARED FOOD, CANDY, AND SOFT DRINKS
- 8130.4705 FOOD SOLD WITH EATING UTENSILS
- 8130.4800
- 8130.4900
- 8130.5000
- 8130.5100
- 8130.5200
- 8130.5300 PETROLEUM PRODUCTS
- 8130.5400
- 8130.5500 AGRICULTURAL AND INDUSTRIAL PRODUCTION
- 8130.5550 SPECIAL TOOLING
- 8130.5600 PUBLICATIONS
- 8130.5700 SALES TO EXEMPT ENTITIES, THEIR EMPLOYEES, OR AGENTS
- 8130.5800 ISOLATED OR OCCASIONAL SALES AND SALES OF PERSONAL PROPERTY USED IN TRADE OR BUSINESS
- 8130.5900
- 8130.6000 AIRFLIGHT EQUIPMENT
- 8130.6100
- 8130.6200 CHARITABLE, RELIGIOUS, AND EDUCATIONAL ORGANIZATIONS
- 8130.6300 CASKETS, BURIAL VAULTS, URNS FOR CREMAINS, AND MEMORIALS
- 8130.6400 VETERANS WITH A DISABILITY; PURCHASES OF AUTOMOBILES AND OTHER CONVEYANCES
- 8130.6500
- 8130.6600 VETERANS WITH A DISABILITY; PURCHASE OF BUILDING MATERIALS
- 8130.6700 TEXTBOOKS
- 8130.6800
- 8130.6900
- 8130.7000
- 8130.7300
- 8130.7400 UNCOLLECTIBLE DEBT DEDUCTION
- 8130.7500
- 8130.7501 RETURNS AND RECORDS
- 8130.7600
- 8130.7700
- 8130.7800
- 8130.7900 RETURN FILING; FAILURE TO FILE
- 8130.8000
- 8130.8100 CLAIM FOR REFUND
- 8130.8200
- 8130.8300
- 8130.8400
- 8130.8700 VETERINARIANS
- 8130.8800 COMMERCIAL ARTISTS AND PHOTOGRAPHERS
- 8130.8900 FLORISTS AND NURSERIES
- 8130.9000 SOFT WATER EQUIPMENT AND SERVICE DEALERS
- 8130.9100 SALES AND RENTALS OF MOBILE HOMES AND HOUSE TRAILERS
- 8130.9200
- 8130.9250 ADVERTISING
- 8130.9300 SALES BY GOVERNMENTAL UNITS; TAXABLE
- 8130.9400 ADVERTISING SIGNS AND BILLBOARDS
- 8130.9500
- 8130.9600 IRON MINING INDUSTRY EXEMPTIONS
- 8130.9700 AUTOMATIC DATA PROCESSING
- 8130.9910 COMPUTER SOFTWARE
- 8130.9912
- 8130.9913
- 8130.9916
- 8130.9920
- 8130.9930
- 8130.9956
- 8130.9958
- 8130.9968
- 8130.9972
- 8130.9980
- 8130.9992
- 8130.9996
Chapter 8150
- 8150.0190
- 8150.0200
- 8150.0400
- 8150.0500
- 8150.0600
- 8150.0700
- 8150.1405
- 8150.1410
- 8150.1415
- 8150.1420
- 8150.1425
- 8150.1430
- 8150.1435
- 8150.1440
- 8150.1445
- 8150.1505
- 8150.1510
- 8150.1515
- 8150.1520
- 8150.1525
- 8150.1540
- 8150.1545
- 8150.1600
- 8150.1800
- 8150.1900
- 8150.2000
- 8150.2100
- 8150.2200
- 8150.2205
- 8150.2210
- 8150.2300
- 8150.2400