2006 Minnesota Statutes

297A.665 PRESUMPTION OF TAX; BURDEN OF PROOF.
(a) For the purpose of the proper administration of this chapter and to prevent evasion of
the tax, until the contrary is established, it is presumed that:
(1) all gross receipts are subject to the tax; and
(2) all retail sales for delivery in Minnesota are for storage, use, or other consumption in
Minnesota.
(b) The burden of proving that a sale is not a taxable retail sale is on the seller. However, the
seller may take from the purchaser at the time of the sale a fully completed exemption certificate
which conclusively relieves the seller from collecting and remitting the tax. This relief from
liability does not apply to a seller who fraudulently fails to collect the tax or solicits purchasers to
participate in the unlawful claim of an exemption. If a seller claiming that certain sales are exempt
is not in possession of the required exemption certificates within 60 days after receiving written
notice from the commissioner that the certificates are required, deductions claimed by the seller
that required delivery of the certificates must be disallowed. If the certificates are delivered to the
commissioner within the 60-day period, the commissioner may verify the reason or basis for the
exemption claimed in the certificates before allowing any deductions. A deduction must not be
granted on the basis of certificates delivered to the commissioner after the 60-day period.
(c) A purchaser of tangible personal property or any items listed in section 297A.63 that are
shipped or brought to Minnesota by the purchaser has the burden of proving that the property was
not purchased from a retailer for storage, use, or consumption in Minnesota.
History: 2000 c 418 art 1 s 10; 2003 c 127 art 6 s 8