Section 297A.89 — Direct Payment By Purchasers Permitted.

297A.89 DIRECT PAYMENT BY PURCHASERS PERMITTED. Subdivision 1. Commissioner may permit. The commissioner may permit purchasers to pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers under this section are considered use taxes. Subd. 2. Retailer does not collect. The retailer shall not collect the tax from a purchaser […]

Section 297A.90 — Interstate Motor Carriers As Retailers.

297A.90 INTERSTATE MOTOR CARRIERS AS RETAILERS. Subdivision 1. Registration; records. (a) A person who is engaged in interstate for-hire transportation of tangible personal property or passengers by motor vehicle may, under rules prescribed by the commissioner, register as a retailer and pay the taxes imposed by this chapter in accordance with this section. Any taxes […]