1997 Minnesota Statutes

     297A.09 Presumption of tax; burden of proof. 

    For the purpose of the proper administration of this 
 chapter and to prevent evasion of the tax, it shall be presumed 
 that all gross receipts are subject to the tax until the 
 contrary is established.  The burden of proving that a sale is 
 not a sale at retail is upon the person who makes the sale, but 
 that person may take from the purchaser, at the time the exempt 
 purchase occurs, an exemption certificate to the effect that the 
 property purchased is for resale or that the sale is otherwise 
 exempt from the application of the tax imposed by sections 
 297A.01 to 297A.44.  A person asserting a claim that certain 
 sales are exempt, who does not have the required exemption 
 certificates in their possession, shall acquire the certificates 
 within 60 days after receiving written notice from the 
 commissioner that the certificates are required.  If the 
 certificates are not obtained within the 60-day period, the 
 sales are deemed taxable sales under this chapter. 

    HIST: Ex1967 c 32 art 13 s 9; 1986 c 444; 1997 c 31 art 2 s 7; 
 1997 c 231 art 7 s 9