GroundRules
Minn. Stat. § 297F.031: REGISTRATION REQUIREMENT.
Where this section sits in the code
- EXCISE AND SALES TAXES
- CHAPTER 297F. CIGARETTES AND TOBACCO TAXES
Prior to making delivery sales, an out-of-state retailer must file with the Department of Revenue a statement setting forth the out-of-state retailer's name, trade name, address, principal place of business, and any other place of business.
Collected 2026-09-02T22:10:40Z. Source file · JSON