Minnesota Statutes, section 297A.67, subdivision 13, exempts the sale of textbooks which are prescribed for use in a course of study in a school, college, university, and private career school to regularly enrolled students.
For the purposes of this part, the following words, terms, and phrases have the meanings given them in this subpart:
Minn. R. 8130.6700
Statutory Authority: MS s 14.388; 270C.06; 297A.29