Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8130 - SALES AND USE TAXES
ADMINISTRATION OF SALES AND USE TAXES
Part 8130.4000 - COLLECTION OF TAX AT TIME OF SALE

Universal Citation: MN Rules 8130.4000

Current through Register Vol. 49, No. 13, September 23, 2024

Subpart 1. [Repealed, L 2005 c 151 art 7 s 23]

Subp. 2. [Repealed, L 2005 c 151 art 7 s 23]

Subp. 3. Outstate business.

An outstate business making deliveries to Minnesota customers in its own trucks must collect and remit the sales tax imposed on Minnesota buyers.

Subp. 4. Manufacturer's representative.

When a manufacturer's representative takes the order and bills the purchaser and collects for the merchandise, the representative is then considered a retailer and is required to have a permit and collect the sales tax from the customer.

Subp. 5. [Repealed, 31 SR 449]

Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29

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