Current through Register Vol. 48, No. 51, June 17, 2024
Part 8130.7900 - RETURN FILING; FAILURE TO FILESubpart 1.Duty to file returns.The following persons making taxable sales or taxable use of tangible personal property in Minnesota, or holding a sales and use tax permit, must file returns pursuant to Minnesota Statutes, chapter 289A:
A. any retailer located in Minnesota;B. any retailer maintaining a place of business in Minnesota;C. any retailer who has voluntarily filed an application for a permit under Minnesota Statutes, section 297A.83, subdivision 1, paragraph (b), and has been granted one;D. any retailer making retail sales from outside this state to a destination within this state if the retailer engages in the regular or systematic soliciting of sales from potential customers in this state;E. a purchaser making use of items obtained with an exemption certificate for other than the exempt purpose (see Minnesota Statutes, section 297A.73);F. a person upon whom liability for use tax is imposed by Minnesota Statutes, section 297A.63; andG. any person holding a direct pay authorization.Subp. 2. [Repealed, 31 SR 449]Subp. 3. [Repealed, 31 SR 449]15 SR 693; L 2005 c 151 art 1 s 114; 31 SR 449Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29