1998 Minnesota Statutes

     297A.23 Property brought to state; presumption; burden 
  of proof. 

    Any purchaser of tangible personal property or any items 
 enumerated in section 297A.14 which are shipped or brought to 
 Minnesota by the purchaser shall have the burden of proving that 
 the same were not purchased from a retailer for storage, use or 
 consumption in Minnesota.  

    HIST: Ex1967 c 32 art 13 s 23; 1986 c 444; 1997 c 31 art 2 s 
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