2000 Minnesota Statutes

     297A.74 Commingling exemption certificate items. 

    If a purchaser gives an exemption certificate for the 
 purchase of fungible items and later commingles the items with 
 similar fungible items not purchased exempt, sales from the 
 commingled items are considered sales of items purchased exempt 
 until a quantity has been sold that equals the quantity 
 purchased exempt. 

    HIST: 2000 c 418 art 1 s 18 

*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 18, is effective for sales and purchases 
*occurring after June 30, 2001.  Laws 2000, chapter 418, article 
*1, section 46.