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.
17 SR 1279; L 2005 c 151 art 1 s 114; 31 SR 449
February 18, 2008
Official Publication of the State of Minnesota
Revisor of Statutes