Minnesota Statutes
§ 297A.78 — LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE
Minnesota § 297A.78
This text of Minnesota § 297A.78 (LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE) 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.78 (2026).
Text
Liability for the payment of the use tax is not extinguished until the tax has been paid to Minnesota. However, a receipt from a retailer given to the purchaser under section297A.77, subdivision 2, relieves the purchaser of further liability for the tax to which the receipt refers, unless the purchaser knows or has reason to know that the retailer did not have a permit to collect the tax.
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Legislative History
2000 c 418 art 1 s 22
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.78, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297A/297A.78.