Minnesota Statutes

Minn. Stat. § 297A.62 (2026)

Sales Tax Imposed; Rates

✓ current as of May 2026

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Subdivision 1.Generally.

Except as otherwise provided in subdivision 3 or in this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or to a destination in this state by a person who is required to have or voluntarily obtains a permit under section 297A.83, subdivision 1.

Subd. 1a.Constitutionally required sales tax increase.

Except as otherwise provided in subdivision 3 or in this chapter, an additional sales tax of 0.375 percent, as required under the Minnesota Constitution, article XI, section 15, is imposed on the gross receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or to a destination in this state by a person who is required to have or voluntarily obtains a permit under section 297A.83, subdivision 1. This additional tax expires July 1, 2034.

Subd. 2.

[Repealed, 1Sp2001 c 5 art 12 s 95; 2002 c 377 art 3 s 24; 1Sp2003 c 21 art 8 s 15; 1Sp2005 c 3 art 5 s 33]

Subd. 3.Manufactured housing and park trailers; modular housing.

(a) For retail sales of manufactured homes as defined in section 327.31, subdivision 6, for residential uses, the sales tax under subdivisions 1 and 1a is imposed on 65 percent of the dealer's cost of the manufactured home. For retail sales of new or used park trailers, as defined in section 168.002, subdivision 23, the sales tax under subdivisions 1 and 1a is imposed on 65 percent of the sales price of the park trailer.

(b) For retail sales of a modular home as defined in section 297A.668, subdivision 8, paragraph (b), for residential uses, the sales tax under subdivisions 1 and 1a is imposed on 65 percent of the modular home manufacturer's sales price of the modular home.

Subd. 4.Combined rates.

In this chapter, wherever there is a reference to the rate under subdivision 1, or to a combined rate under subdivisions 1 and 1a, the rate to be applied is the combined rate under subdivisions 1 and 1a until the additional tax imposed by subdivision 1a expires. This subdivision does not apply to section 297A.65.

Subd. 5.Transitional period for services.

When there is a change in the rate of tax imposed by this section, the following transitional period shall apply to the retail sale of services covering a billing period starting before and ending after the statutory effective date of the rate change:

(1) for a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

(2) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

Notes of Decisions

Cited in 4 cases, 2004–2019 · leading case: Connexus Energy, Relators v. Comm'r of Revenue, 868 N.W.2d 234 (Minn. 2015).

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Connexus Energy, Relators v. Comm'r of Revenue, 868 N.W.2d 234 (Minn. 2015). · cites it 4× ““Gross receipts” are “the total amount received, in money or by barter or exchange, for all sales at retail as measured by the sales price.”

Interstate Traffic Signs, Inc. v. Comm'r, 845 N.W.2d 550 (Minn. 2014). · cites it 14× “The tax court held that the taxpayer’s charge to retrieve rental equipment at the end of the rental term, referred to as a “pick-up” charge, is subject to sales tax pursuant to Minn.Stat. § 297A.62, subd. 1 (2012). The sole issue on appeal is whether pick-up charges fall within…”

Minnesota Automatic Merchandising Council v. Salomone, 682 N.W.2d 557 (Minn. 2004). · cites it 2× “” Minn. Stat. § 297A.62, subd. 1 (2002). Retail sales are generally defined as sales for any purpose other than resale.”

Kroll Ontrack, LLC v. Comm'r Revenue, 931 N.W.2d 371 (Minn. 2019). · cites it 2× “5(a) (2012) ("The tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied, and then refunded in the manner provided in section 297A.”

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