2025 Session
Last amended: 2021 session
§ 297F.031 — Registration Requirement
Plain-Language Summary
Requires out-of-state retailers to register with the Department of Revenue before making delivery sales of tobacco products to Minnesota consumers.
297F.031 REGISTRATION REQUIREMENT.
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.
History:
1Sp2005 c 3 art 6 s 12; 1Sp2021 c 14 art 5 s 3
History: History: 1Sp2005 c 3 art 6 s 12; 1Sp2021 c 14 art 5 s 3
Practical Notes
Out-of-state tobacco sellers shipping to Minnesota must file their business information with the state before making any sales.