{"data":{"id":"us-mn/minn.-stat.-297a.79","jurisdiction":"us-mn","citation":"Minn. Stat. § 297A.79","heading":"REPORTING OF GROSS RECEIPTS.","body":"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.","path":["EXCISE AND SALES TAXES","CHAPTER 297A. GENERAL SALES AND USE TAXES","COMPUTATION AND COLLECTION OF SALES AND USE TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297A.79","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"bf9955664ed8b869e1d24861b4eecae809c7b5501617d41a8354b92f7d185d5e","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297a.78","next":"us-mn/minn.-stat.-297a.80"},"notice":"GroundRules: Original legal text. Not legal advice."}