Minnesota Statutes

Minn. Stat. § 297A.12 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 2000 c 418 art 1 s 45]

Notes of Decisions

Cited in 2 cases, 1985–1991 · leading case: M.A. Mortenson Co. v. Minnesota Comm'r of Revenue, 470 N.W.2d 126 (Minn. Ct. App. 1991).

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M.A. Mortenson Co. v. Minnesota Comm'r of Revenue, 470 N.W.2d 126 (Minn. Ct. App. 1991). · cites it 4× “Both appeals assert that because Olmsted County is the “purchaser” pursuant to Minn.Stat. § 297A.12 (1986), Olmsted County, and not Mortenson, is responsible for any tax liability and, therefore, the tax should be assessed against Olmsted County.”

Nw. Territories Gold & Silver Exch., Inc. v. Comm'r of Revenue, 377 N.W.2d 448 (Minn. 1985). · cites it 2× “Northwest argues that if the purchasers, contrary to their certifications, were not, in fact, entitled to retail exemptions, then the commissioner should collect the delinquent sales tax directly from them, citing Minn.Stat. § 297A.12 (1984). Whatever might be a customer’s…”

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