Minnesota Statutes
Minn. Stat. § 297A.09 (2026)
[Repealed]
✓ current as of May 2026
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[Repealed, 2000 c 418 art 1 s 45]
Notes of Decisions
Cited in 6
cases, 1980–2000 · leading case: Leisure Dynamics, Inc. v. Falstaff Brewing Corp., 298 N.W.2d 33 (Minn. 1980).
Leisure Dynamics, Inc. v. Falstaff Brewing Corp., 298 N.W.2d 33 (Minn. 1980). “Minn.Stat. § 297A.09 (1978). This statute places on the seller the burden to decide if the tax is due and to be prepared to prove tax is not due if he fails to collect it.”
A&H VENDING CO. v. Comm'r of Revenue, 608 N.W.2d 544 (Minn. 2000). “09 (1998), provides: For the purpose of the proper administration of this chapter and to prevent evasion of the tax, it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale is not a sale at retail…”
Nw. Territories Gold & Silver Exch., Inc. v. Comm'r of Revenue, 377 N.W.2d 448 (Minn. 1985). “Minn.Stat. § 297A.09 (1984) provides: For the purpose of the proper administration of sections 297A.”
Minnesota Twins P'ship v. Comm'r of Revenue, 587 N.W.2d 287 (Minn. 1998). “Minn.Stat. § 297A.09 (1996); Weigel v. Commissioner of Revenue, 566 N.”
Wybierala v. Comm'r of Revenue, 587 N.W.2d 832 (Minn. 1998). “See Minn.Stat. § 297A.09 (1996). To prove a sale was not a sale at retail, the relator must present an exemption certificate from the purchaser or be exempt in some other way.”
Weigel v. Comm'r of Revenue, 566 N.W.2d 79 (Minn. 1997). “5 percent is imposed on the gross receipts from “sales at retail.” Minn.Stat. § 297A.”
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