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REQUIREMENT TO COLLECT AND REMIT

Minn. Stat. § 297A.66— JURISDICTION TO REQUIRE COLLECTION AND REMITTANCE OF TAX.
Minn. Stat. § 297A.665— PRESUMPTION OF TAX; BURDEN OF PROOF.
Minn. Stat. § 297A.668— SOURCING OF SALE; SITUS IN THIS STATE.
Minn. Stat. § 297A.669— TELECOMMUNICATION AND RELATED SERVICES SOURCING.