Minn. R. 8130.3800

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

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. 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