1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.04 Applications; member; form.
297A.04 Applications; member; form.
Every person desiring to engage in the business of making retail sales within Minnesota shall file with the commissioner an application for a permit. The commissioner may require any person or class of persons obligated to file a use tax return under section 289A.11, subdivision 3, to file application for a permit. Every application for a permit shall be made upon a form prescribed by the commissioner and shall set forth the name under which the applicant intends to transact business, the location of the applicant's place or places of business, and such other information as the commissioner may require. The application shall be filed by the owner, if a natural person; by a member or partner, if the owner is an association or partnership; by a person authorized to file the application, if the owner is a corporation.
HIST: Ex1967 c 32 art 13 s 4; 1969 c 571 s 4; 1986 c 444; 1990 c 480 art 1 s 46; 1993 c 375 art 9 s 26
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