1998 Minnesota Statutes

     297A.041 Operator of flea markets; seller's permits 
  required. 

    The operator of a flea market, craft show, antique show, 
 coin show, stamp show, comic book show, convention exhibit area, 
 or similar selling event, as a prerequisite to renting or 
 leasing space on the premises owned or controlled by the 
 operator to a person desiring to engage in or conduct business 
 as a seller, shall obtain evidence that the seller is the holder 
 of a valid seller's permit issued under section 297A.04, or a 
 written statement from the seller that the seller is not 
 offering for sale any item that is taxable under this chapter.  

    Flea market, craft show, antique show, coin show, stamp 
 show, comic book show, convention exhibit area, or similar 
 selling event, as used in this section, means an activity 
 involving a series of sales sufficient in number, scope, and 
 character to constitute a regular course of business, and that 
 would not qualify as an isolated or occasional sale under 
 section 297A.25, subdivision 12.  

    HIST: 1983 c 327 s 3; 1985 c 83 s 2; 1986 c 444; 1990 c 480 
 art 1 s 40; 1997 c 84 art 3 s 4