2002 Minnesota Statutes
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Chapter 297A
Section 297A.97
Recent History
This is an historical version of this statute chapter. Also view the most recent published version.
297A.97 Outstate retailers; local tax collection not required.
A retailer not maintaining a place of business in this state is not required to collect taxes imposed by a political subdivision of this state.
HIST: 2000 c 418 art 1 s 40
Official Publication of the State of Minnesota
Revisor of Statutes