GroundRules
← Search the law
Minnesota · Through 2025 Minnesota Statutes

Minn. Stat. § 297A.74: COMMINGLING EXEMPTION CERTIFICATE ITEMS.

Read at publisher ↗
Where this section sits in the code
  1. EXCISE AND SALES TAXES
  2. CHAPTER 297A. GENERAL SALES AND USE TAXES
  3. EXEMPTION CERTIFICATES

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.

Collected 2026-09-02T22:10:40Z. Source file · JSON

Browse this collection