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297A.97 Outstate retailers; local tax collection not required.

A retailer not maintaining a place of business in this state is not required to collect taxes imposed by a political subdivision of this state.

HIST: 2000 c 418 art 1 s 40

* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 40, is effective for local sales taxes *collected after June 30, 2001. Laws 2000, chapter 418, article *1, section 46.

Official Publication of the State of Minnesota
Revisor of Statutes