2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297F Cigarettes and Tobacco Taxes
Section 297F.031 REGISTRATION REQUIREMENT.
297F.031 REGISTRATION REQUIREMENT.
Prior to making delivery sales or shipping cigarettes or tobacco products in connection with
any sales, an out-of-state retailer shall file with the Department of Revenue a statement setting
forth the out-of-state retailer's name, trade name, and the address of the out-of-state retailer's
principal place of business and any other place of business.
History: 1Sp2005 c 3 art 6 s 12
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