At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made.
Minn. Stat. § 297A.79
REPORTING OF GROSS RECEIPTS.
2000 c 418 art 1 s 23
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.