2003 Minnesota Statutes

     297A.87 Flea markets, shows, and other selling events. 

    Subdivision 1.    Events affected.  (a) This section 
 applies to a flea market, craft show, antique show, coin show, 
 stamp show, comic book show, convention exhibit area, or similar 
 selling event. 

    (b) To be subject to this section, the operator of an event 
 described in paragraph (a) must rent or lease space on the sale 
 premises to the seller, charge the seller a registration or 
 participation fee, or receive a percentage of sales or other 
 consideration from a seller as a condition to participation by a 
 seller in the event.  

    Subd. 2.    Seller's permit or alternate statement.  (a) 
 The operator of an event under subdivision 1 shall obtain one of 
 the following from a person who wishes to do business as a 
 seller at the event: 

    (1) evidence that the person holds a valid seller's permit 
 under section 297A.84; or 

    (2) a written statement that the person is not offering for 
 sale any item that is taxable under this chapter. 

    (b) The operator shall require the evidence or statement as 
 a prerequisite to participating in the event as a seller. 

    Subd. 3.    Occasional sale provisions not applicable.  
 The isolated and occasional sale provisions under section 
 297A.67, subdivision 23, or under section 297A.68, subdivision 
 25, do not apply to a seller at an event under this section. 

    HIST: 2000 c 418 art 1 s 31