2003 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 taxable 
 retail sale is on the seller.  However, the seller may take from 
 the purchaser at the time of the sale a fully completed 
 exemption certificate which conclusively relieves the seller 
 from collecting and remitting the tax.  This relief from 
 liability does not apply to a seller who fraudulently fails to 
 collect the tax or solicits purchasers to participate in the 
 unlawful claim of an exemption.  If a seller claiming that 
 certain sales are exempt is not in possession of the required 
 exemption certificates within 60 days after receiving written 
 notice from the commissioner that the certificates are required, 
 deductions claimed by the seller that required delivery of the 
 certificates must be disallowed.  If the certificates are 
 delivered to the commissioner within the 60-day period, the 
 commissioner may verify the reason or basis for the exemption 
 claimed in the certificates before allowing any deductions.  A 
 deduction must not be granted on the basis of certificates 
 delivered to the commissioner after the 60-day period. 

    (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; 2003 c 127 art 6 s 8