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Office of the Revisor of Statutes

Revisor IDR-03699
Rule TypePermanent
AgencyDepartment of Revenue
Rule TitleSales and Use Tax on Food Sold with Eating Utensils Provided by Seller
Rule Status
Action Date Document State Register
Request for Comment August 28, 2006 Vol. 31, Pg. 308
Statement of Need and Reasonableness May 04, 2007 SONAR-03699
Hearing - Dual Notice May 21, 2007 Vol. 31, Pg. 1701

Hearing will be held July 12, 2007, Room 2000, Revenue Department, 600 North Robert Street, St. Paul

Approved by Revisor August 03, 2007
Approved by ALJ/OAH August 08, 2007
Filed with Secretary of State August 09, 2007 C-03699
Adoption with Modifications September 10, 2007 AR-03699
Vol. 32, Pg. 461
Effective Date September 17, 2007
Rules Affected
Chapter 8130: Sales and Use Taxes
8130.4705
Statutory Authority
270C.06 Rulemaking Authority.

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