Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8130 - SALES AND USE TAXES
ADMINISTRATION OF SALES AND USE TAXES
Part 8130.3300 - FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN
Universal Citation: MN Rules 8130.3300
Current through Register Vol. 49, No. 13, September 23, 2024
Subpart 1. Defined.
For purposes of Minnesota Statutes, section 297A.74, fungible goods are movable goods which may be estimated and replaced according to weight, measure, and number. Such goods comprise those belonging to the same class that do not have to be dealt with in specie (retaining existence as a distinct individual of a particular class). Common examples of fungible goods are grain in silos or elevators, oil in tanks, coal in hoppers, and lumber in piles.
Subp. 2. [Repealed, 15 SR 693]
Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29
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