Section 295.75 — Liquor Gross Receipts Tax.

295.75 LIQUOR GROSS RECEIPTS TAX. Subdivision 1. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) “Commissioner” means the commissioner of revenue. (c) “Gross receipts” means the total amount received, in money or by barter or exchange, for all liquor sales at retail as measured by the sales price, […]