2001 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.87 Flea markets, shows, and other selling events.

297A.87 Flea markets, shows, and other selling events.

Subdivision 1. Events affected. (a) This section applies to a flea market, craft show, antique show, coin show, stamp show, comic book show, convention exhibit area, or similar selling event.

(b) To be subject to this section, the operator of an event described in paragraph (a) must rent or lease space on the sale premises to the seller, charge the seller a registration or participation fee, or receive a percentage of sales or other consideration from a seller as a condition to participation by a seller in the event.

Subd. 2. Seller's permit or alternate statement. (a) The operator of an event under subdivision 1 shall obtain one of the following from a person who wishes to do business as a seller at the event:

(1) evidence that the person holds a valid seller's permit under section 297A.84; or

(2) a written statement that the person is not offering for sale any item that is taxable under this chapter.

(b) The operator shall require the evidence or statement as a prerequisite to participating in the event as a seller.

Subd. 3. Occasional sale provisions not applicable. The isolated and occasional sale provisions under section 297A.67, subdivision 23, or under section 297A.68, subdivision 25, do not apply to a seller at an event under this section.

HIST: 2000 c 418 art 1 s 31

* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 31, is effective for selling events held *after June 30, 2001. Laws 2000, chapter 418, article 1, section *46.