Minn. R. 8130.2300

Current through Register Vol. 48, No. 51, June 17, 2024

Part 8130.2300 - IMPOSITION OF SALES TAX

The actual-tax-collected method may not be used by the seller to reduce liability to an amount less than that computed on the basis of gross receipts. See Minnesota Statutes, section 297A.62.

Minn. R. 8130.2300

17 SR 1279; L 2005 c 151 art 1 s 114; 31 SR 449

Statutory Authority: MS s 14.388; 270C.06; 297A.29