The consumer use tax exemptions in Minnesota Statutes, section 297F.06, can be claimed one time per month by a consumer.
Minn. R. agency 181, ch. 8120, TAX UPON USE OR STORAGE OF CIGARETTES BY CONSUMERS, pt. 8120.3100
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02