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.
Minn. Stat. § 297F.031
REGISTRATION REQUIREMENT.
1Sp2005 c 3 art 6 s 12; 1Sp2021 c 14 art 5 s 3
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.