Minnesota Statutes > Chapter 297A > EXEMPTION REFUNDS
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§ 297A.75 | Refund; Appropriation |
Terms Used In Minnesota Statutes > Chapter 297A > EXEMPTION REFUNDS
- Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
- Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Minnesota Statutes 297A.61
- Contract: A legal written agreement that becomes binding when signed.
- Gross receipts: means the total amount received, in money or by barter or exchange, for all sales at retail as measured by the sales price. See Minnesota Statutes 297A.61
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
- United States Code: means the United States Code as amended through December 31, 2000. See Minnesota Statutes 297A.61
- Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61