Minnesota § 297A.80 TAXES IN OTHER STATES; OFFSET AGAINST USE TAX

Minnesota Statutes

§ 297A.80 — TAXES IN OTHER STATES; OFFSET AGAINST USE TAX

Minnesota § 297A.80

PartEXCISE AND SALES TAXES

Ch. 297AGENERAL SALES AND USE TAXES

This text of Minnesota § 297A.80 (TAXES IN OTHER STATES; OFFSET AGAINST USE TAX) 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.80 (2026).

Text

If an article of tangible personal property or an item listed in section297A.63has already been taxed by another state and any subdivision thereof for its sale, storage, use, or other consumption in an amount less than the tax imposed by this chapter, then as to the person who paid the tax in the other state or any subdivision thereof, section297A.63applies only at a rate measured by the difference between the rate imposed under section297A.62and the rate by which the previous tax was computed. If the tax imposed in the other state or any subdivision thereof is equal to or greater than the tax imposed in this state, then no tax is due from that person under section297A.63. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credi

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If an article of tangible personal property or an item listed in section297A.63has already been taxed by another state and any subdivision thereof for its sale, storage, use, or other consumption in an amount less than the tax imposed by this chapter, then as to the person who paid the tax in the other state or any subdivision thereof, section297A.63applies only at a rate measured by the difference between the rate imposed under section297A.62and the rate by which the previous tax was computed. If the tax imposed in the other state or any subdivision thereof is equal to or greater than the tax imposed in this state, then no tax is due from that person under section297A.63. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against any use tax due a subdivision.