Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8130 - SALES AND USE TAXES
ADMINISTRATION OF SALES AND USE TAXES
Part 8130.2300 - IMPOSITION OF SALES TAX

Universal Citation: MN Rules 8130.2300
Current through Register Vol. 48, No. 39, March 25, 2024

The actual-tax-collected method may not be used by the seller to reduce liability to an amount less than that computed on the basis of gross receipts. See Minnesota Statutes, section 297A.62.

Statutory Authority: MS s 14.388; 270C.06; 297A.29

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