There is a newer version of the Minnesota Statutes
2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297A — GENERAL SALES AND USE TAXES
Section 297A.79 — REPORTING OF GROSS RECEIPTS.
MN Stat § 297A.79 (2015) What's This?
297A.79 REPORTING OF GROSS RECEIPTS. At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made.
History:2000 c 418 art 1 s 23
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