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2001 Minnesota Statutes
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Chapter 297A
Section 297A.97
Recent History
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297A.97 Outstate retailers; local tax collection not required.
A retailer not maintaining a place of business in this state is not required to collect taxes imposed by a political subdivision of this state.
HIST: 2000 c 418 art 1 s 40
* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 40, is effective for local sales taxes *collected after June 30, 2001. Laws 2000, chapter 418, article *1, section 46.
Official Publication of the State of Minnesota
Revisor of Statutes