297A.72 EXEMPTION CERTIFICATES. Subdivision 1. [Repealed, 2003 c 127 art 6 s 18] Subd. 2. Content and form of exemption certificate. An exemption certificate must be substantially in the form prescribed by the commissioner. To be fully completed, the exemption certificate must: (1) either be signed by the purchaser if it is a paper form, […]
297A.73 IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE. If a purchaser who gives an exemption certificate makes any use of the item that is not for a purpose exempted under this chapter, that use is considered a retail sale by the purchaser and the sales price to the purchaser is considered the gross receipts. […]
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: […]
