1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.22 Presumption of purpose of sale, burden of proof.
297A.22 Presumption of purpose of sale, burden of proof.
For the purpose of the proper administration of sections 297A.01 to 297A.44 and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that all retail sales for delivery in Minnesota are for storage, use or other consumption in Minnesota until the contrary is established. The retailer who makes the sale may take from the purchaser an exemption certificate in accordance with sections 297A.09 to 297A.13.
HIST: Ex1967 c 32 art 13 s 22; 1986 c 444; 1997 c 31 art 2 s 10
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