Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8130 - SALES AND USE TAXES
PAYMENTS, RETURNS, ASSESSMENTS, AND COLLECTIONS
Part 8130.7900 - RETURN FILING; FAILURE TO FILE
Universal Citation: MN Rules 8130.7900
Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1. Duty to file returns.
The following persons making taxable sales or taxable use of tangible personal property in Minnesota, or holding a sales and use tax permit, must file returns pursuant to Minnesota Statutes, chapter 289A:
A. any retailer located in
Minnesota;
B. any retailer
maintaining a place of business in Minnesota;
C. any retailer who has voluntarily filed an
application for a permit under Minnesota Statutes, section
297A.83,
subdivision 1, paragraph (b), and has been granted one;
D. any retailer making retail sales from
outside this state to a destination within this state if the retailer engages
in the regular or systematic soliciting of sales from potential customers in
this state;
E. a purchaser making
use of items obtained with an exemption certificate for other than the exempt
purpose (see Minnesota Statutes, section
297A.73);
F. a person upon whom liability for use tax
is imposed by Minnesota Statutes, section
297A.63;
and
G. any person holding a direct
pay authorization.
Subp. 2. [Repealed, 31 SR 449]
Subp. 3. [Repealed, 31 SR 449]
Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29
Disclaimer: These regulations may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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