Minn. R. 8120.4000
Current through Register Vol. 48, No. 51, June 17, 2024
Where tobacco products samples are distributed in this state by a manufacturer through its agents, the tobacco products tax is payable by such manufacturer. In such instances, the manufacturer shall file a return and report thereon the quantities of such tobacco products so distributed. The tax shall be computed on the usual wholesale sale price of such products.
Minn. R. 8120.4000
Statutory Authority: MS s 270C.06; 297.38