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Minnesota Criminal Justice Statute Service
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289A.63.6
Statute ID:
171
Statute Function ID:
115
Taxes-collection of tax by unauthorized agent
In Effect
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Function Details
History
Text
Charge
Classifications
Offense Level:
Misdemeanor (M)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Crimes Against Govt (Y) (Rank 19)
Detailed Offense Code:
Taxes (921)
Offense Severity Level:
Function Text:
UCR Code
Description
90Z
All Other Offenses
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
No
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
289A.63.6
Enactment Date:
Jan 1, 1859
Effective Date:
Jan 1, 1859
Expiration Date:
Repealed?:
No
Summary Text:
Taxes-collection of tax by unauthorized agent
Statute ID:
171
Created:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Updated:
Jun 13, 2013 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Taxes-collection of tax by unauthorized agent
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/289A/63.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Sep 1, 2006
An agent, canvasser, or employee of a retailer, who is not authorized by permit from the commissioner, may not collect the sales tax as imposed by chapter 297A, nor sell, solicit orders for, nor deliver, any tangible personal property in this state. An agent, canvasser, or employee violating the provisions of section 297A.63; 297A.66 to 297A.71; 297A.75; 297A.76, subdivision 1; 297A.77; 297A.78; 297A.80; 297A.82, subdivision 4; 297A.83; 297A.89; 297A.90; 297A.91; 297A.96; or 297A.97 is guilty of a misdemeanor.
