Legal Resources for Taxes

Minnesota Sales Tax & Retail Delivery Fee

MADA Material

Leases  (Coming Soon)

Dealer Owned Vehicles  (Coming Soon)

Optional Maintenance Contracts  (Coming Soon)

Minnesota Department of Revenue Materials

The Minnesota Revenue site offers much valuable guidance for new car dealers.  However, its organization isn’t entirely intuitive.  The top of the hierarchy is HERE with an alphabetical index.

Two guides specifically designed for our industry sit one step below.  Each has a helpful table of contents on the left frame:

Vehicle Sales and Leasing Guide

Service Department Guide

Some issues of interest to MADA members also impact other industries and business groups.  They have a separate entry in the index and aren't always cross referenced within the auto dealer sales and repair guides.  Here are a few:

Coupons, Rewards, and Rebates
Building, Cleaning, and Maintenance
Delivery Charges
Items for Use Outside Minnesota
Installation Labor
Mobility Equipment
Vehicle Excise Tax
Towing, Cleaning, and Rustproofing

Retail Delivery Fee

Internal Revenue Service

Cash Reporting $10,000 or More

IRS Fact Sheet
IRS Form 8300
IRS Q&A

Demonstrator Vehicles

IRS Revenue Procedure 2001-56

IRS Other

IRS Audit Techniques (See Page 90)