2003 Minnesota Statutes

     289A.11 Filing requirements for sales and use tax 
  returns. 

    Subdivision 1.    Return required.  Except as provided 
 in section 289A.18, subdivision 4, for the month in which taxes 
 imposed by chapter 297A are payable, or for which a return is 
 due, a return for the preceding reporting period must be filed 
 with the commissioner in the form and manner the commissioner 
 prescribes.  A person making sales at retail at two or more 
 places of business may file a consolidated return subject to 
 rules prescribed by the commissioner.  In computing the dollar 
 amount of items on the return, the amounts are rounded off to 
 the nearest whole dollar, disregarding amounts less than 50 
 cents and increasing amounts of 50 cents to 99 cents to the next 
 highest dollar. 

    Notwithstanding this subdivision, a person who is not 
 required to hold a sales tax permit under chapter 297A and who 
 makes annual purchases of less than $18,500 that are subject to 
 the use tax imposed by section 297A.63, may file an annual use 
 tax return on a form prescribed by the commissioner.  If a 
 person who qualifies for an annual use tax reporting period is 
 required to obtain a sales tax permit or makes use tax purchases 
 in excess of $18,500 during the calendar year, the reporting 
 period must be considered ended at the end of the month in which 
 the permit is applied for or the purchase in excess of $18,500 
 is made and a return must be filed for the preceding reporting 
 period. 

    Subd. 2.    Liquor sales.  A person required to collect 
 the tax imposed by section 297A.62, subdivision 2, on sales of 
 intoxicating liquor and 3.2 percent malt liquor, shall report 
 the total sales tax liability, including the sales tax on items 
 other than intoxicating liquor and 3.2 percent malt liquor, on a 
 distinct sales tax return prescribed by the commissioner.  

    Subd. 3.    Who must file return.  For purposes of the 
 sales tax, a return must be filed by a retailer who is required 
 to hold a permit.  For the purposes of the use tax, a return 
 must be filed by a retailer required to collect the tax and by a 
 person buying any items, the storage, use or other consumption 
 of which is subject to the use tax, who has not paid the use tax 
 to a retailer required to collect the tax.  The returns must be 
 signed by the person filing the return or by the person's agent 
 duly authorized in writing.  

    HIST: 1990 c 480 art 1 s 6; 1991 c 249 s 31; 1991 c 291 art 8 
 s 3; 1992 c 511 art 8 s 2; 1993 c 375 art 2 s 7,8; 1994 c 587 
 art 2 s 1; 1997 c 31 art 2 s 4; 2000 c 418 art 1 s 44