RETURN FILING; FAILURE TO FILE

Subpart 1. Duty to file returns. The following persons making taxable sales or taxable use of tangible personal property in Minnesota, or holding a sales and use tax permit, must file returns pursuant to Minnesota Statutes, chapter 289A: A. any retailer located in Minnesota; B. any retailer maintaining a place of business in Minnesota; C. any retailer who has voluntarily filed an application for a permit under Minnesota Statutes, section 297A.83 , subdivision 1, paragraph (b), and has been granted one; D. any retailer making retail sales from outside this state to a destination within this state if the retailer engages in the regular or systematic soliciting of sales from potential customers in this state; E. a purchaser making use of items obtained with an exemption certificate for other than the exempt purpose (see Minnesota Statutes, section 297A.73); F. a person upon whom liability for use tax is imposed by Minnesota Statutes, section 297A.63 ; and G. any person holding a direct pay authorization. Subp. 2. [Repealed, 31 SR 449] Subp. 3. [Repealed, 31 SR 449]