297A.76 COMPUTATION OF SALES AND USE TAXES. Subdivision 1. Rounding up or down. In computing the sales or use tax to be collected or remitted as the result of a transaction, amounts of tax less than one-half of one cent must be disregarded and amounts of tax of one-half cent or more must be considered […]
297A.77 COLLECTION OF SALES AND USE TAXES. Subdivision 1. Collection of tax at time of sale. The tax must be stated and charged separately from the sales price insofar as practicable and must be collected by the seller from the purchaser. Subd. 2. Receipt. For use tax, the retailer shall give the purchaser a tax […]
297A.78 LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE. Liability for the payment of the use tax is not extinguished until the tax has been paid to Minnesota. However, a receipt from a retailer given to the purchaser under section 297A.77, subdivision 2, relieves the purchaser of further liability for the tax to which the receipt […]
297A.79 REPORTING OF GROSS RECEIPTS. At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made. History: 2000 c 418 art 1 s 23
297A.80 TAXES IN OTHER STATES; OFFSET AGAINST USE TAX. If an article of tangible personal property or an item listed in section 297A.63 has already been taxed by another state and any subdivision thereof for its sale, storage, use, or other consumption in an amount less than the tax imposed by this chapter, then as […]
297A.81 UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES. Subdivision 1. General. The taxpayer may offset against the taxes payable for any reporting period the amount of taxes imposed by this chapter previously paid as a result of any transaction the consideration for which became a debt owed to the taxpayer that became uncollectible during the reporting […]
297A.815 MOTOR VEHICLE LEASES. Subdivision 1. Motor vehicle lease price; payment. (a) In the case of a lease of a motor vehicle as provided in section 297A.61, subdivision 4, paragraph (k), clause (2), the tax is imposed on the total amount to be paid by the lessee under the lease agreement. The lessor shall collect […]
297A.8155 LIQUOR REPORTING REQUIREMENTS; PENALTY. A person who sells liquor, as defined in section 295.75, subdivision 1, in Minnesota to a retailer that sells liquor, shall file with the commissioner an annual informational report, in the form and manner prescribed by the commissioner, indicating the name, address, and Minnesota business identification number of each retailer, […]
