1998 Minnesota Statutes

     297A.22 Presumption of purpose of sale, burden of proof. 

    For the purpose of the proper administration of sections 
 297A.01 to 297A.44 and to prevent evasion of the use tax and the 
 duty to collect the use tax, it shall be presumed that all 
 retail sales for delivery in Minnesota are for storage, use or 
 other consumption in Minnesota until the contrary is 
 established.  The retailer who makes the sale may take from the 
 purchaser an exemption certificate in accordance with sections 
 297A.09 to 297A.13.  

    HIST: Ex1967 c 32 art 13 s 22; 1986 c 444; 1997 c 31 art 2 s 
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