as introduced - 86th Legislature (2009 - 2010) Posted on 03/09/2010 10:45am
A bill for an act
relating to taxation; holding retailers harmless for failing to collect sales tax
on grain bins.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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Any retailer who failed to collect sales or use tax as required under Minnesota
Statutes, chapter 297A, from consumers for taxable purchases of grain bins is not required
to remit the tax that should have been collected.
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This section is effective retroactively for sales and purchases
made after March 1, 2007, and before January 1, 2010.
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