Minnesota Administrative Rules

8130.7900 RETURN FILING; FAILURE TO FILE.

Subpart 1.

Duty to file returns.

The following persons making taxable sales or taxable use of tangible personal property in Minnesota, or holding a sales and use tax permit, must file returns pursuant to Minnesota Statutes, chapter 289A:

A.

any retailer located in Minnesota;

B.

any retailer maintaining a place of business in Minnesota;

C.

any retailer who has voluntarily filed an application for a permit under Minnesota Statutes, section 297A.83, subdivision 1, paragraph (b), and has been granted one;

D.

any retailer making retail sales from outside this state to a destination within this state if the retailer engages in the regular or systematic soliciting of sales from potential customers in this state;

E.

a purchaser making use of items obtained with an exemption certificate for other than the exempt purpose (see Minnesota Statutes, section 297A.73);

F.

a person upon whom liability for use tax is imposed by Minnesota Statutes, section 297A.63; and

G.

any person holding a direct pay authorization.

Subp. 2.

[Repealed, 31 SR 449]

Subp. 3.

[Repealed, 31 SR 449]

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