2000 Minnesota Statutes

     297A.89 Direct payment by purchasers permitted. 

    Subdivision 1.    Commissioner may permit.  The 
 commissioner may permit purchasers to pay taxes imposed by this 
 chapter directly to the commissioner.  Any taxes paid by 
 purchasers under this section are considered use taxes, except 
 for local sales taxes when no corresponding local use tax is 
 imposed.  

    Subd. 2.    Retailer does not collect.  The retailer 
 shall not collect the tax from a purchaser who furnishes to the 
 retailer a copy of a certificate issued by the commissioner 
 authorizing the purchaser to pay any sales or use tax due on 
 purchases made by the purchaser directly to the commissioner 
 under subdivision 1. 

    HIST: 2000 c 418 art 1 s 32 

*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 32, is effective for direct payment by 
*purchasers after June 30, 2001.  Laws 2000, chapter 418, article 
*1, section 46.