1997 Minnesota Statutes

     297A.04 Applications; member; form. 

    Every person desiring to engage in the business of making 
 retail sales within Minnesota shall file with the commissioner 
 an application for a permit.  The commissioner may require any 
 person or class of persons obligated to file a use tax return 
 under section 289A.11, subdivision 3, to file application for a 
 permit.  Every application for a permit shall be made upon a 
 form prescribed by the commissioner and shall set forth the name 
 under which the applicant intends to transact business, the 
 location of the applicant's place or places of business, and 
 such other information as the commissioner may require.  The 
 application shall be filed by the owner, if a natural person; by 
 a member or partner, if the owner is an association or 
 partnership; by a person authorized to file the application, if 
 the owner is a corporation.  

    HIST: Ex1967 c 32 art 13 s 4; 1969 c 571 s 4; 1986 c 444; 1990 
 c 480 art 1 s 46; 1993 c 375 art 9 s 26