Minnesota Statutes
§ 297A.74 — COMMINGLING EXEMPTION CERTIFICATE ITEMS
Minnesota § 297A.74
This text of Minnesota § 297A.74 (COMMINGLING EXEMPTION CERTIFICATE ITEMS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 297A.74 (2026).
Text
If a purchaser gives an exemption certificate for the purchase of fungible items and later commingles the items with similar fungible items not purchased exempt, sales from the commingled items are considered sales of items purchased exempt until a quantity has been sold that equals the quantity purchased exempt.
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Legislative History
2000 c 418 art 1 s 18
Nearby Sections
15
§ 297A.61
DEFINITIONS§ 297A.62
SALES TAX IMPOSED; RATES§ 297A.63
USE TAXES IMPOSED; RATES§ 297A.65
LOTTERY TICKETS; IN LIEU TAX§ 297A.665
PRESUMPTION OF TAX; BURDEN OF PROOF§ 297A.668
SOURCING OF SALE; SITUS IN THIS STATE§ 297A.67
GENERAL EXEMPTIONS§ 297A.68
BUSINESS EXEMPTIONS§ 297A.69
AGRICULTURAL EXEMPTIONS§ 297A.71
CONSTRUCTION EXEMPTIONS§ 297A.72
EXEMPTION CERTIFICATESCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 297A.74, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297A/297A.74.