297A.67 GENERAL EXEMPTIONS. Subdivision 1. Scope. The gross receipts from the sale and purchase of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. Subd. 2. Food and food ingredients. Except as otherwise provided in this subdivision, food and food ingredients […]
297A.68 BUSINESS EXEMPTIONS. Subdivision 1. Scope. The gross receipts from the sale of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. Subd. 2. Materials consumed in industrial production. (a) Materials stored, used, or consumed in industrial production of tangible personal […]
297A.69 AGRICULTURAL EXEMPTIONS. Subdivision 1. Scope. The gross receipts from the sale of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. Subd. 2. Materials consumed in agricultural production. Materials stored, used, or consumed in agricultural production of personal property intended […]
297A.70 EXEMPTIONS FOR GOVERNMENTS AND NONPROFIT GROUPS. Subdivision 1. Scope. (a) To the extent provided in this section, the gross receipts from sales of items to or by, and storage, distribution, use, or consumption of items by the organizations or units of local government listed in this section are specifically exempted from the taxes imposed […]
297A.71 CONSTRUCTION EXEMPTIONS. Subdivision 1. Scope. The gross receipts from the sale of, and storage, distribution, use, or consumption of the tangible personal property contained in this section are specifically exempted from the taxes imposed by this chapter. Building materials, equipment, and supplies and other items exempt under this section are exempt regardless of whether […]
