Minn. Stat. » CHAPTER 297A. GENERAL SALES AND USE TAXES
Minnesota Statutes

Minn. Stat. § 297A.03 (2026)

[Repealed]

✓ current as of May 2026
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[Repealed, 2000 c 418 art 1 s 45]

Notes of Decisions
Cited in 6 cases, 1975–1988 · leading case: Leisure Dynamics, Inc. v. Falstaff Brewing Corp., 298 N.W.2d 33 (Minn. 1980).
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Leisure Dynamics, Inc. v. Falstaff Brewing Corp., 298 N.W.2d 33 (Minn. 1980). · cites it 18× “What statute of limitations controls a seller’s claim for collection of sales tax from a buyer brought under Minn.Stat. § 297A.03, subd. 1 (1978)? More specifically, is it the 6-year statute of limitations contained in Minn.”
Minneapolis Star & Tribune Co. v. Minnesota Comm'r of Revenue, 460 U.S. 575 (1983). · cites it 3× “See Minn. Stat. § 297A.03(1) (1982). [5] The Court recognized in Oklahoma Press that the FLSA excluded seamen and farmworkers.”
Arrigoni v. Comm'r, 73 T.C. 792 (Tax Ct. 1980). “Basically these sections provide that the tax shall be separately stated and, insofar as practicable, be collected from the purchaser by the seller.”
Fridlund Sec. Co. v. Minnesota Comm'r of Revenue, 430 N.W.2d 154 (Minn. 1988). · cites it 2× “Minn.Stat. § 297A.03, subd. 1 (1986). When no sales tax is paid under section 297A.”
Nw. Territories Gold & Silver Exch., Inc. v. Comm'r of Revenue, 377 N.W.2d 448 (Minn. 1985). · cites it 2× “Minnesota imposes a sales tax on the retail sale of tangible personal property. See Minn.Stat.”
State of Minnesota, by Warren Spannaus, Its Attorney Gen. v. United States of Am., 525 F.2d 231 (8th Cir. 1975). · cites it 3× “Minn.Stat. Ann. § 297A.03 subds. 1 and 2 (1972).”
— Minn. Stat. § 297A.03(1) — 1 case
Minneapolis Star & Tribune Co. v. Minnesota Comm'r of Revenue, 460 U.S. 575 (1983). “See Minn. Stat. § 297A.03(1) (1982). [5] The Court recognized in Oklahoma Press that the FLSA excluded seamen and farmworkers.”
— Minn. Stat. § 297A.03(2) — 1 case
Minneapolis Star & Tribune Co. v. Minnesota Comm'r of Revenue, 460 U.S. 575 (1983). “See Minn. Stat. § 297A.03(1) (1982). [5] The Court recognized in Oklahoma Press that the FLSA excluded seamen and farmworkers.”
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