1997 Minnesota Statutes

     297A.03 Separate statement; collection from purchaser; 
  advertising no tax; minimum; uniform tax collection methods. 

    Subdivision 1.  The tax shall be stated and charged 
 separately from the sales price or charge for service insofar as 
 practicable and shall be collected by the seller from the 
 purchaser and shall be a debt from the purchaser to the seller 
 recoverable at law in the same manner as other debts.  

    Subd. 2.  In computing the tax to be collected as the 
 result of any transaction amounts of tax less than one-half of 
 one cent may be disregarded and amounts of tax of one-half cent 
 or more may be considered an additional cent.  If the sales 
 price of any sale at retail is eight cents or less, no tax shall 
 be collected.  

    Subd. 3.  Agreements between competitive retailers or the 
 adoption of appropriate rules or regulations by organizations or 
 associations of retailers to provide uniform methods for adding 
 such tax or the average equivalent thereof, and which do not 
 involve price fixing agreements otherwise unlawful, are 
 expressly authorized and shall be held not in violation of any 
 laws of Minnesota prohibiting such agreements.  The commissioner 
 may prescribe rules for such agreements.  

    HIST: Ex1967 c 32 art 13 s 3; 1969 c 571 s 3; Ex1971 c 31 art 
 1 s 3; 1Sp1981 c 1 art 4 s 4; 3Sp1982 c 1 art 6 s 3; 1983 c 342 
 art 6 s 5; 1990 c 480 art 1 s 39