2002 Minnesota Statutes

     297A.665 Presumption of tax; burden of proof. 

    (a) For the purpose of the proper administration of this 
 chapter and to prevent evasion of the tax, until the contrary is 
 established, it is presumed that:  

    (1) all gross receipts are subject to the tax; and 

    (2) all retail sales for delivery in Minnesota are for 
 storage, use, or other consumption in Minnesota.  

    (b) The burden of proving that a sale is not a retail sale 
 is on the seller.  However, the seller may take from the 
 purchaser at the time of the sale an exemption certificate 
 claiming that the property purchased is for resale or that the 
 sale is otherwise exempt from the tax imposed by this chapter.  
 A seller claiming that certain sales are exempt, who does not 
 possess the required exemption certificates, must acquire the 
 certificates within 60 days after receiving written notice from 
 the commissioner that the certificates are required.  If the 
 certificates are not obtained within the 60-day period, the 
 sales are considered taxable sales under this chapter. 

    (c) A purchaser of tangible personal property or any items 
 listed in section 297A.63 that are shipped or brought to 
 Minnesota by the purchaser has the burden of proving that the 
 property was not purchased from a retailer for storage, use, or 
 consumption in Minnesota.  

    HIST: 2000 c 418 art 1 s 10