Minnesota Statutes
§ 297A.79 — REPORTING OF GROSS RECEIPTS
Minnesota § 297A.79
This text of Minnesota § 297A.79 (REPORTING OF GROSS RECEIPTS) 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.79 (2026).
Text
At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made.
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Legislative History
2000 c 418 art 1 s 23
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.79, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297A/297A.79.