Minn. R. agency 181, ch. 8130, ADMINISTRATION OF SALES AND USE TAXES, pt. 8130.3800

Current through Register Vol. 49, No. 29, 2025

Part 8130.3800 - IMPOSITION OF USE TAX

The "use tax" is a compensating or complementary tax, reaching the use, storage, distribution, or consumption of certain items purchased for use in Minnesota.

Minn. R. agency 181, ch. 8130, ADMINISTRATION OF SALES AND USE TAXES, pt. 8130.3800

15 SR 693; L 2005 c 151 art 1 s 114; 31 SR 449

Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29