Minnesota Administrative Rules
8130.4000 COLLECTION OF TAX AT TIME OF SALE.
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Subp. 3.
Outstate business.
An outstate business making deliveries to Minnesota customers in its own trucks must collect and remit the sales tax imposed on Minnesota buyers.
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Subp. 4.
Manufacturer's representative.
When a manufacturer's representative takes the order and bills the purchaser and collects for the merchandise, the representative is then considered a retailer and is required to have a permit and collect the sales tax from the customer.
History:
15 SR 693; 17 SR 1279; L 2005 c 151 art 1 s 114; art 7 s 23; 31 SR 449
Published Electronically:
February 18, 2008
Official Publication of the State of Minnesota
Revisor of Statutes