Legal References and Other Resources

The legal references and resources related to the cannabis industry are listed. 

Minnesota Office of Cannabis Management

• Office of Cannabis Management (OCM) website
• OCM Complaint Form

Minnesota Statutes

• 168E, Retail delivery fee
• 270C.726, Posting of tax delinquency; sale of cannabis
• 289A.11, Filing requirements for sales and use tax returns
• 289A.14, Use of automated sales suppression devices; definitions
• 289A.18, Due dates for filing of returns
• 289A.20, Due dates for making payments of tax
• 289A.33, Filing requirements and due dates; special rules
• 289A.50, Claims for refunds
• 289A.60, Civil penalties
• 289A.63, Criminal penalties
• 295.81, Cannabis gross receipts tax
• 297A.61, Definitions
  • subd. 3(n), Sale and purchase
  • subd. 7, Sales price
  • subd. 12, Farm machinery
  • subd. 38, Bundled transaction
• 297A.668, Sourcing of sale; situs in this state
• 297A.67, General Exemptions
  • subd. 2, Food and food ingredients
  • subd. 7, Drugs; medical devices
  • subd. 39, Reservation sales of taxable cannabis products
• 297A.68, Business Exemptions
  • subd. 2, Materials consumed in industrial production
  • subd. 5, Capital equipment
  • subd. 6, Special tooling
• 297A.69, Agricultural Exemptions
  • subd. 2, Materials consumed in agricultural production
  • subd. 4, Machinery, equipment, and fencing
• 297A.70, Exemptions for governments and nonprofit groups
  • subd. 2, Sales to government
  • subd. 4, Sales to nonprofit group
  • subd. 18, Nursing homes and boarding care homes
• 297A.72, Exemption certificates
• 297A.77, Collection of sales and use taxes
• 297A.85, Cancellation of permits

Minnesota Rules

• 8130.0600, Consideration
• 8130.1900, Retailer and seller
• 8130.3200, Nonexempt use of purchase obtained with exemption certificate
• 8130.3800, Imposition of use tax
• 8130.5500, Agricultural and industrial production
• 8130.5500, Special tooling
• 8130.7501, Returns and records
• 8130.8100, Claim for refund

Publications

• Agricultural and Farming Guide
• Capital Equipment
• Coupons, Discounts, Rewards, Rebates, and Other Forms of Payment
• Industrial Production
• Local Sales and Use Taxes
• Minneapolis Special Local Taxes
• Retailers and Wholesalers Guide
• Sales Tax Business Guide
• Special Local Taxes
• Use Tax For Businesses

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