Minnesota Legislature

Office of the Revisor of Statutes

Revisor ID

R-02179

Rule Type

Permanent

Agency

Department of Revenue

Rule Title

Sales and Use Tax; Constitutional Exemptions

Rule Status

Action	Date	Document	State Register
Notice of Intent to Solicit Outside Opinion	June 22, 1992		Vol. 16, Pg. 2950
Statement of Need and Reasonableness	January 21, 1993	SONAR-02179
Notice of Intent to Adopt without Hearing	February 01, 1993		Vol. 17, Pg. 1863
Approved by Revisor	April 06, 1993
Approved by AG	April 09, 1993
Filed with Secretary of State	April 09, 1993	C-02179
Adoption with Modifications	May 17, 1993	AR-02179	Vol. 17, Pg. 2864
Effective Date	May 24, 1993

Rules Affected

Chapter 8130: Sales and Use Taxation
8130.4900

Statutory Authority

270.06 Powers And Duties.

1991 Statutes Supplement

Minnesota Office of the Revisor of Statutes, 700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155