Terms Used In Minnesota Statutes > Chapter 297A > TAXES; RATES

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Bundled transaction: means the retail sale of two or more products when the products are otherwise distinct and identifiable, and the products are sold for one nonitemized price. See Minnesota Statutes 297A.61
• Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• 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
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lease or rental: means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. See Minnesota Statutes 297A.61
• Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
• Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
• Person: includes any individual or group and any combination of individuals, groups, or individuals and groups acting as a unit. See Minnesota Statutes 297A.61
• Personal property: All property that is not real property.
• product: includes tangible personal property, services, intangibles, and digital goods, including specified digital products or other digital products, but does not include real property or services to real property. See Minnesota Statutes 297A.61
• purchase: include , but are not limited to, each of the transactions listed in this subdivision. See Minnesota Statutes 297A.61
• Purchase price: means the measure subject to the use tax and has the same meaning as "sales price. See Minnesota Statutes 297A.61
• retail sale: include the taxable services listed in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable services, unless specifically provided otherwise. See Minnesota Statutes 297A.61
• Sales price: means the measure subject to sales tax, and means the total amount of consideration, including cash, credit, personal property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

  (1) the seller's cost of the property sold;

  (2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expenses of the seller;

  (3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;

  (4) delivery charges, except the percentage of the delivery charge allocated to delivery of tax exempt property, when the delivery charge is allocated by using either (i) a percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment, or (ii) a percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment; and

  (5) installation charges. See Minnesota Statutes 297A.61

• seller: means any person making sales, leases, or rentals of personal property or services. See Minnesota Statutes 297A.61
• state: means any state of the United States, the District of Columbia, and any territory of the United States, including American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U. See Minnesota Statutes 297A.61
• Storage: includes keeping or retaining tangible personal property in Minnesota for any purpose except sale in the regular course of business. See Minnesota Statutes 297A.61
• Tangible personal property: includes , but is not limited to, electricity, water, gas, steam, and prewritten computer software. 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
• 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