Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8130 - SALES AND USE TAXES
ADMINISTRATION OF SALES AND USE TAXES
Part 8130.3800 - IMPOSITION OF USE TAX
Universal Citation: MN Rules 8130.3800
Current through Register Vol. 48, No. 39, March 25, 2024
The "use tax" is a compensating or complementary tax, reaching the use, storage, distribution, or consumption of certain items purchased for use in Minnesota.
Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29
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