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297A.18 Minimum tax.

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.

HIST: Ex1967 c 32 art 13 s 18; 1987 c 268 art 4 s 8; 1990 c 480 art 1 s 42

* NOTE: This section is repealed by Laws 2000, chapter 418, *article 1, section 45, effective July 1, 2001. Laws 2000, *chapter 418, article 1, section 46.

Official Publication of the State of Minnesota
Revisor of Statutes