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)