Source: https://www.revisor.mn.gov/statutes/2008/cite/289A.11
Timestamp: 2019-10-15 18:05:24
Document Index: 442702824

Matched Legal Cases: ['art 1', 'art 8', 'art 8', 'art 2', 'art 2', 'art 2', 'art 1', 'art 5']

Except as provided in section 289A.18, subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for which a return is due, a return for the preceding reporting period must be filed with the commissioner in the form and manner the commissioner prescribes. A person making sales at retail at two or more places of business may file a consolidated return subject to rules prescribed by the commissioner. In computing the dollar amount of items on the return, the amounts are rounded off to the nearest whole dollar, disregarding amounts less than 50 cents and increasing amounts of 50 cents to 99 cents to the next highest dollar.
Notwithstanding this subdivision, a person who is not required to hold a sales tax permit under chapter 297A and who makes annual purchases, for use in a trade or business, of less than $18,500, or a person who is not required to hold a sales tax permit and who makes purchases for personal use, that are subject to the use tax imposed by section 297A.63, may file an annual use tax return on a form prescribed by the commissioner. If a person who qualifies for an annual use tax reporting period is required to obtain a sales tax permit or makes use tax purchases, for use in a trade or business, in excess of $18,500 during the calendar year, the reporting period must be considered ended at the end of the month in which the permit is applied for or the purchase in excess of $18,500 is made and a return must be filed for the preceding reporting period.
1990 c 480 art 1 s 6; 1991 c 249 s 31; 1991 c 291 art 8 s 3; 1992 c 511 art 8 s 2; 1993 c 375 art 2 s 7,8; 1994 c 587 art 2 s 1; 1997 c 31 art 2 s 4; 2000 c 418 art 1 s 44; 1Sp2005 c 3 art 5 s 2