Minnesota Statutes
§ 297A.98 — LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES
Minnesota § 297A.98
This text of Minnesota § 297A.98 (LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 297A.98 (2026).
Text
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.
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Legislative History
2000 c 418 art 1 s 41
Nearby Sections
15
§ 297A.61
DEFINITIONS§ 297A.62
SALES TAX IMPOSED; RATES§ 297A.63
USE TAXES IMPOSED; RATES§ 297A.65
LOTTERY TICKETS; IN LIEU TAX§ 297A.665
PRESUMPTION OF TAX; BURDEN OF PROOF§ 297A.668
SOURCING OF SALE; SITUS IN THIS STATE§ 297A.67
GENERAL EXEMPTIONS§ 297A.68
BUSINESS EXEMPTIONS§ 297A.69
AGRICULTURAL EXEMPTIONS§ 297A.71
CONSTRUCTION EXEMPTIONS§ 297A.72
EXEMPTION CERTIFICATESCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 297A.98, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297A/297A.98.