GroundRules
Minn. Stat. § 297A.79: REPORTING OF GROSS RECEIPTS.
Where this section sits in the code
- EXCISE AND SALES TAXES
- CHAPTER 297A. GENERAL SALES AND USE TAXES
- COMPUTATION AND COLLECTION OF SALES AND USE TAXES
At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made.
Collected 2026-09-02T22:10:40Z. Source file · JSON