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Technical corrections were made to this notice on December ...
www.revenue.state.mn.usMinnesota Revenue Notice # 00-10 . Sales & Use Tax - Nexus Standards. Introduction. This revenue notice sets out the department’s position on criteria for determining when an out-of-state
This Revenue Notice was revoked and replaced on December …
www.revenue.state.mn.us5. Has a good faith belief that the documents identified above are valid and that the sale is exempt from sales or use tax. If these Alternative Requirements are not all met at the time of the sale, then the General Requirements listed in Part A of this Notice must be met in order to qualify for the purchasing agent exemption.