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297A.77
Statute ID:
11834
Taxes - Collection of Sales and Use Taxes
In Effect
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Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
297A.77
Enactment Date:
Apr 18, 2000
Effective Date:
Jun 30, 2000
Expiration Date:
Repealed?:
No
Summary Text:
Taxes - Collection of Sales and Use Taxes
Statute ID:
11834
Created:
Nov 1, 2007 by mnjis.legal.analyst@state.mn.us
Updated:
Nov 1, 2007 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Added
Legal Analyst Comment:
2000 c 418 art 1 s 21
Summary Text:
Taxes - Collection of Sales and Use Taxes
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297A/77.html
Legislative Session:
1859 - Regular
Session Law Text?:
No
Statute text last updated on:
Nov 1, 2007
Subdivision 1. The tax must be stated and charged separately from the sales price insofar as practicable and must be collected by the seller from the purchaser. Subd. 2. For use tax, the retailer shall give the purchaser a tax receipt. The receipt must indicate the tax in the form of a notation on the sales slip or receipt for the sales price or in another form as prescribed by the commissioner. Subd. 3. The tax collected by a retailer under this section must be remitted to the commissioner as provided in chapter 289A and this chapter.
