{"data":{"id":"us-mn/minn.-stat.-297a.74","jurisdiction":"us-mn","citation":"Minn. Stat. § 297A.74","heading":"COMMINGLING EXEMPTION CERTIFICATE ITEMS.","body":"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.","path":["EXCISE AND SALES TAXES","CHAPTER 297A. GENERAL SALES AND USE TAXES","EXEMPTION CERTIFICATES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297A.74","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"2e77ec4ab6584bbf609e5545a9a73bd79f10ef44b6fee737494841ce738893f0","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297a.73","next":"us-mn/minn.-stat.-297a.75"},"notice":"GroundRules: Original legal text. Not legal advice."}