{"data":{"id":"us-mn/minn.-stat.-297f.031","jurisdiction":"us-mn","citation":"Minn. Stat. § 297F.031","heading":"REGISTRATION REQUIREMENT.","body":"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.","path":["EXCISE AND SALES TAXES","CHAPTER 297F. CIGARETTES AND TOBACCO TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297F.031","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"3fa6f6bf189e30f13ff8f103cf90571978bef7df42f5137b50acc964f38e9d64","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297f.03","next":"us-mn/minn.-stat.-297f.04"},"notice":"GroundRules: Original legal text. Not legal advice."}