1997 Minnesota Statutes

     297A.24 Taxes in other states or other counties. 

    Subdivision 1.    State tax.  If any article of tangible 
 personal property or any item enumerated in section 297A.14 has 
 already been subjected to a tax by any other state in respect of 
 its sale, storage, use or other consumption in an amount less 
 than the tax imposed by sections 297A.01 to 297A.44, then as to 
 the person who paid the tax in such other state, the provisions 
 of section 297A.14 shall apply only at a rate measured by the 
 difference between the rate imposed under section 297A.02 and 
 the rate by which the previous tax was computed.  If such tax 
 imposed in such other state was equal to or greater than the tax 
 imposed in this state, then no tax shall be due from such person 
 under section 297A.14. 

    Subd. 2. Repealed, 1996 c 471 art 9 s 16 

    Subd. 3.    Local taxes.  If an item has been subjected 
 to a sales tax imposed by a political subdivision of this state 
 and is used, stored, or consumed in another political 
 subdivision imposing a local use tax, a credit shall be given 
 for all legally imposed sales taxes paid by the purchaser with 
 respect to that item. 

    HIST: Ex1967 c 32 art 13 s 24; 1973 c 501 s 13; 1Sp1981 c 1 
 art 4 s 6; 1991 c 291 art 2 s 9; 1996 c 471 art 9 s 7; 1997 c 84 
 art 3 s 5