2017 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297A.74 COMMINGLING EXEMPTION CERTIFICATE ITEMS.
If a purchaser gives an exemption certificate for the purchase of fungible items and later commingles the items with similar fungible items not purchased exempt, sales from the commingled items are considered sales of items purchased exempt until a quantity has been sold that equals the quantity purchased exempt.
History:
Official Publication of the State of Minnesota
Revisor of Statutes