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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 section 297A.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.

HIST: 2000 c 418 art 1 s 22

* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 22, is effective for use tax liabilities *incurred after June 30, 2001. Laws 2000, chapter 418, article *1, section 46.

Official Publication of the State of Minnesota
Revisor of Statutes