Minnesota Statutes 297A.89 – Direct Payment by Purchasers Permitted
Current as of: 2023 | Check for updates
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Subdivision 1.Commissioner may permit.
The commissioner may permit purchasers to pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers under this section are considered use taxes.
Subd. 2.Retailer does not collect.
Terms Used In Minnesota Statutes 297A.89
- Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
- furnishes: includes the sale of use or possession, or the sale of the right to use or possess. See Minnesota Statutes 297A.61
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
- Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61
Terms Used In Minnesota Statutes 297A.89
- Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
- furnishes: includes the sale of use or possession, or the sale of the right to use or possess. See Minnesota Statutes 297A.61
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
- Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61
The retailer shall not collect the tax from a purchaser who furnishes to the retailer a fully completed exemption certificate as described in section 297A.72, indicating that the purchaser is authorized to pay any sales or use tax due on purchases made by the purchaser directly to the commissioner under subdivision 1.