2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.83 APPLICATION FOR PERMIT.

297A.83 APPLICATION FOR PERMIT.
Subdivision 1. Persons applying. (a) A retailer required to collect and remit sales taxes
under section 297A.66 shall file with the commissioner an application for a permit.
(b) A retailer making retail sales from outside this state to a destination within this state
who is not required to obtain a permit under paragraph (a) may nevertheless voluntarily file
an application for a permit.
(c) 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 an application for a permit.
Subd. 2. Application requirements. The application must be made on a form prescribed
by the commissioner and indicate the name under which the applicant intends to transact
business, the location of the applicant's place or places of business, and other information the
commissioner may require. The application must be filed by the owner, if a natural person; by a
member or partner, if the owner is an association or partnership; or by a person authorized to file
the application, if the owner is a corporation.
Subd. 3. Commissioner's discretion. (a) The commissioner may decline to issue a permit
to a retailer not maintaining a place of business in this state, or may cancel a permit previously
issued to the retailer, if the commissioner believes that the tax can be collected more effectively
from the persons using the property in this state. A refusal to issue or cancellation of a permit
on such grounds does not affect the retailer's right to make retail sales from outside this state to
destinations within this state.
(b) If the commissioner considers it necessary for the efficient administration of the tax to
regard a salesperson, representative, trucker, peddler, or canvasser as the agent of the dealer,
distributor, supervisor, employer, or other person under whom that person operates or from
whom the person obtains the tangible personal property sold, whether making sales personally
or in behalf of that dealer, distributor, supervisor, employer, or other person, the commissioner
may regard the salesperson, representative, trucker, peddler, or canvasser as such agent, and may
regard the dealer, distributor, supervisor, employer, or other person as a retailer for the purposes
of collecting the tax.
History: 2000 c 418 art 1 s 27