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Chapter 297A
Section 297A.89
Topics
Recent History
- 2011 Subd. 2 Amended 2011 c 112 art 8 s 3
- 2001 Subd. 1 Amended 2001 c 5 art 12 s 76
- 2000 297A.89 New 2000 c 418 art 1 s 32
This is an historical version of this statute chapter. Also view the most recent published version.
297A.89 DIRECT PAYMENT BY PURCHASERS PERMITTED.
Subdivision 1. Commissioner may permit. The commissioner may permit purchasers to
pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers
under this section are considered use taxes.
Subd. 2. Retailer does not collect. The retailer shall not collect the tax from a purchaser
who furnishes to the retailer a copy of a certificate issued by the commissioner authorizing the
purchaser to pay any sales or use tax due on purchases made by the purchaser directly to the
commissioner under subdivision 1.
History: 2000 c 418 art 1 s 32; 1Sp2001 c 5 art 12 s 76
Subdivision 1. Commissioner may permit. The commissioner may permit purchasers to
pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers
under this section are considered use taxes.
Subd. 2. Retailer does not collect. The retailer shall not collect the tax from a purchaser
who furnishes to the retailer a copy of a certificate issued by the commissioner authorizing the
purchaser to pay any sales or use tax due on purchases made by the purchaser directly to the
commissioner under subdivision 1.
History: 2000 c 418 art 1 s 32; 1Sp2001 c 5 art 12 s 76
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Revisor of Statutes