Minnesota Administrative Rules

8130.3800 IMPOSITION OF USE TAX.

The "use tax" is a compensating or complementary tax, reaching the use, storage, distribution, or consumption of certain items purchased for use in Minnesota.

Statutory Authority:

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

History:

15 SR 693; L 2005 c 151 art 1 s 114; 31 SR 449

Published Electronically:

February 18, 2008