Except as otherwise specifically provided in this section, M.S. Chapter 297A shall govern which transactions are taxable and which transactions and entities are exempt. All transactions on which Minnesota sales and use taxes are imposed shall also be subject to the sales and use tax created hereby unless otherwise provided by law. M.S. Chapter 297A and other applicable state statutes shall also control the collection, administration, and enforcement of the taxes imposed by this section.
(Ord. --, passed 6-7-2017)