There is a newer version of the Minnesota Statutes
1997 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales Tax and Distribution
Section 297A.18 Minimum tax.
297A.18 Minimum tax.
In computing the tax to be collected as the result of any transaction amounts of tax less than one-half of one cent may be disregarded and amounts of tax of one-half cent or more may be considered an additional cent.
HIST: Ex1967 c 32 art 13 s 18; 1987 c 268 art 4 s 8; 1990 c 480 art 1 s 42
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