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297A.77 COLLECTION OF SALES AND USE TAXES.
    Subdivision 1. Collection of tax at time of sale. The tax must be stated and charged
separately from the sales price insofar as practicable and must be collected by the seller from the
purchaser.
    Subd. 2. Receipt. For use tax, the retailer shall give the purchaser a tax receipt. The receipt
must indicate the tax in the form of a notation on the sales slip or receipt for the sales price or in
another form as prescribed by the commissioner.
    Subd. 3. Tax must be remitted. The tax collected by a retailer under this section must be
remitted to the commissioner as provided in chapter 289A and this chapter.
    Subd. 4. Status of sales and use taxes as debt. Sales and use taxes that are required to
be collected by a retailer are debts from the purchaser to the retailer recoverable at law in the
same manner as other debts.
History: 2000 c 418 art 1 s 21; 1Sp2001 c 5 art 12 s 73

Official Publication of the State of Minnesota
Revisor of Statutes