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Chapter 297A
Section 297A.78
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Recent History
This is an historical version of this statute chapter. Also view the most recent published version.
297A.78 LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE.
Liability for the payment of the use tax is not extinguished until the tax has been paid to
Minnesota. However, a receipt from a retailer given to the purchaser under section297A.77,
subdivision 2 , relieves the purchaser of further liability for the tax to which the receipt refers,
unless the purchaser knows or has reason to know that the retailer did not have a permit to
collect the tax.
History: 2000 c 418 art 1 s 22
Liability for the payment of the use tax is not extinguished until the tax has been paid to
Minnesota. However, a receipt from a retailer given to the purchaser under section
subdivision 2
unless the purchaser knows or has reason to know that the retailer did not have a permit to
collect the tax.
History: 2000 c 418 art 1 s 22
Official Publication of the State of Minnesota
Revisor of Statutes