1997 Minnesota Statutes

     297A.16 Collection of tax at time of sale. 

    Any retailer who is required under section 297A.21 or 
 authorized by the commissioner to collect the use tax upon 
 making retail sales of any items enumerated in this chapter not 
 exempted under sections 297A.01 to 297A.44 to which the use tax 
 applies shall at the time of making such sales collect the use 
 tax from the purchaser and give to the purchaser a receipt 
 therefor in the form of a notation on the sales slip or receipt 
 for the sales price or in such other form as prescribed by the 
 commissioner.  Any such retailer shall not collect the tax from 
 a purchaser who furnishes to such retailer a copy of a 
 certificate issued by the commissioner authorizing such 
 purchaser to pay any sales or use tax due on purchases made by 
 such purchaser directly to the commissioner.  The tax collected 
 by such retailer pursuant to the provisions of this section 
 shall be remitted to the commissioner as provided in other 
 sections of this chapter. 

    HIST: Ex1967 c 32 art 13 s 16; 1969 c 915 s 2; 1986 c 444; 
 1988 c 719 art 10 s 4