Minnesota Administrative Rules

8130.4000 COLLECTION OF TAX AT TIME OF SALE.

Subpart 1.

[Repealed, L 2005 c 151 art 7 s 23]

Subp. 2.

[Repealed, L 2005 c 151 art 7 s 23]

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.

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.

Subp. 5.

[Repealed, 31 SR 449]

Statutory Authority:

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

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