297A.83 APPLICATION FOR PERMIT. Subdivision 1. Persons applying. (a) A retailer required to collect and remit sales taxes under section 297A.66 shall file with the commissioner an application for a permit. (b) A retailer making retail sales from outside this state to a destination within this state who is not required to obtain a permit […]
297A.84 PERMITS ISSUED AND NOT ISSUED; CANCELLATION. Subdivision 1. Definitions. (a) The following definitions apply for the purposes of this section. (b) “Applicant” means an individual, corporation, or partnership. Applicant also includes any officer of a corporation or member of a partnership. (c) “Delinquent sales tax” means tax not paid by the date the tax […]
297A.85 CANCELLATION OF PERMITS. The commissioner may cancel a permit if one of the following conditions occurs: (1) the permit holder has not filed a sales or use tax return for at least one year; (2) the permit holder has not reported any sales or use tax liability on the permit holder’s returns for at […]
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 […]
