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.
2000 c 418 art 1 s 18
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297A — General Sales And Use Taxes
Section 297A.61 — Definitions.
Section 297A.62 — Sales Tax Imposed; Rates.
Section 297A.63 — Use Taxes Imposed; Rates.
Section 297A.64 — Rental Motor Vehicle Tax Imposed; Rate.
Section 297A.65 — Lottery Tickets; In Lieu Tax.
Section 297A.66 — Jurisdiction To Require Collection And Remittance Of Tax.
Section 297A.665 — Presumption Of Tax; Burden Of Proof.
Section 297A.668 — Sourcing Of Sale; Situs In This State.
Section 297A.669 — Telecommunication And Related Services Sourcing.
Section 297A.67 — General Exemptions.
Section 297A.68 — Business Exemptions.
Section 297A.69 — Agricultural Exemptions.
Section 297A.70 — Exemptions For Governments And Nonprofit Groups.
Section 297A.71 — Construction Exemptions.
Section 297A.72 — Exemption Certificates.
Section 297A.73 — Improper Use Of Item Obtained With Exemption Certificate.
Section 297A.74 — Commingling Exemption Certificate Items.
Section 297A.75 — Refund; Appropriation.
Section 297A.76 — Computation Of Sales And Use Taxes.
Section 297A.77 — Collection Of Sales And Use Taxes.
Section 297A.78 — Liability For Use Tax; Receipt As Evidence.
Section 297A.79 — Reporting Of Gross Receipts.
Section 297A.80 — Taxes In Other States; Offset Against Use Tax.
Section 297A.81 — Uncollectible Debts; Offset Against Other Taxes.
Section 297A.815 — Motor Vehicle Leases.
Section 297A.8155 — Liquor Reporting Requirements; Penalty.
Section 297A.82 — Aircraft; Flight Equipment; Payment Of Taxes; Exemptions.
Section 297A.825 — Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds.
Section 297A.83 — Application For Permit.
Section 297A.84 — Permits Issued And Not Issued; Cancellation.
Section 297A.85 — Cancellation Of Permits.
Section 297A.87 — Flea Markets, Shows, And Other Selling Events.
Section 297A.89 — Direct Payment By Purchasers Permitted.
Section 297A.90 — Interstate Motor Carriers As Retailers.
Section 297A.91 — Seizure; Court Review.
Section 297A.94 — Deposit Of Revenues.
Section 297A.95 — Coordination Of State And Local Sales Tax Rates.
Section 297A.96 — Local Admissions And Amusement Taxes; Exemption For Nonprofit Organizations.
Section 297A.98 — Local Governments Exempt From Local Sales Taxes.
Section 297A.99 — Local Sales Taxes.
Section 297A.9905 — Use Of Local Tax Revenues By Cities Of The First Class.
Section 297A.991 — Reporting Of Sales Tax On Minnesota Governments.
Section 297A.992 — Metropolitan Transportation Area Sales Tax.
Section 297A.993 — County Transportation Sales And Use Tax.
Section 297A.994 — City Of Minneapolis Sales Tax; Allocation Of Revenues.
Section 297A.995 — Uniform Sales And Use Tax Administration Act.