Minnesota Administrative Rules

8130.2300 IMPOSITION OF SALES TAX.

The actual-tax-collected method may not be used by the seller to reduce liability to an amount less than that computed on the basis of gross receipts. See Minnesota Statutes, section 297A.62.

Statutory Authority:

MS s 14.388; 270C.06; 297A.29

History:

17 SR 1279; L 2005 c 151 art 1 s 114; 31 SR 449

Published Electronically:

February 18, 2008