115B.491 DRY CLEANING FACILITY USE FEE; FACILITIES TO FILE RETURN.
Subdivision 1.
Use fee. A dry cleaning facility that purchases dry cleaning solvents for use
in Minnesota without paying the seller of dry cleaning solvents the fee under section
115B.49,
subdivision 4
, paragraph (b), is subject to an equivalent fee. Liability for the fee is incurred when
dry cleaning solvents are received in Minnesota by the dry cleaning facility.
Subd. 2.
Return required. On or before the 20th of each calendar month, every dry cleaning
facility that has purchased dry cleaning solvents for use in this state during the preceding calendar
month, upon which the fee imposed by section
115B.49, subdivision 4, paragraph (b), has not
been paid to the seller of the dry cleaning solvents, shall file a return with the commissioner of
revenue showing the quantity of solvents purchased and a computation of the fee under section
115B.49, subdivision 4, paragraph (c). The fee must accompany the return. The return must be
made upon a form furnished and prescribed by the commissioner of revenue and must contain
such other information as the commissioner of revenue may require.
Subd. 3.
Applicability. All of the provisions of section
115B.49, subdivision 4, paragraph
(c), apply to this section.
History: 1996 c 471 art 2 s 5; 1999 c 250 art 3 s 16,17