Subdivision 1. Persons applying. (a) A retailer required to collect and remit sales taxes under section 297A.66 shall file with the commissioner an application for a permit.
(b) A retailer making retail sales from outside this state to a destination within this state who is not required to obtain a permit under paragraph (a) may nevertheless voluntarily file an application for a permit.
(c) The commissioner may require any person or class of persons obligated to file a use tax return under section 289A.11, subdivision 3, to file an application for a permit.
Subd. 2. Application requirements. The application must be made on a form prescribed by the commissioner and indicate the name under which the applicant intends to transact business, the location of the applicant's place or places of business, and other information the commissioner may require. The application must be filed by the owner, if a natural person; by a member or partner, if the owner is an association or partnership; or by a person authorized to file the application, if the owner is a corporation.
Subd. 3. Commissioner's discretion. (a) The commissioner may decline to issue a permit to a retailer not maintaining a place of business in this state, or may cancel a permit previously issued to the retailer, if the commissioner believes that the tax can be collected more effectively from the persons using the property in this state. A refusal to issue or cancellation of a permit on such grounds does not affect the retailer's right to make retail sales from outside this state to destinations within this state.
(b) If the commissioner considers it necessary for the efficient administration of the tax to regard a salesperson, representative, trucker, peddler, or canvasser as the agent of the dealer, distributor, supervisor, employer, or other person under whom that person operates or from whom the person obtains the tangible personal property sold, whether making sales personally or in behalf of that dealer, distributor, supervisor, employer, or other person, the commissioner may regard the salesperson, representative, trucker, peddler, or canvasser as such agent, and may regard the dealer, distributor, supervisor, employer, or other person as a retailer for the purposes of collecting the tax.
2000 c 418 art 1 s 27
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.