Minnesota Legislature
Office of the Revisor of Statutes
2000 Minnesota Statutes
- Search Minnesota Statutes
- About Minnesota Statutes
- 2000 Statutes New, Amended or Repealed
- 2000 Table of Chapters
Chapter 297A
Section 297A.97
Topics
Recent History
This is an historical version of this statute chapter. Also view the most recent published version.
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