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