Minnesota Statutes 168E.09 – Deposit of Proceeds
Current as of: 2023 | Check for updates
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Subdivision 1.Costs deducted.
The commissioner must retain an amount that does not exceed the total cost of collecting, administering, and enforcing the retail delivery fee and must deposit the amount in the revenue department service and recovery special revenue fund.
Subd. 2.Deposits.
Terms Used In Minnesota Statutes 168E.09
- Commissioner: means the commissioner of revenue. See Minnesota Statutes 168E.01
- Retail delivery: means a delivery to a person located in Minnesota of the following items as part of a retail sale:
(1) tangible personal property that is subject to taxation under chapter 297A; and
(2) clothing, as defined under section 297A. See Minnesota Statutes 168E.01
- Retail delivery fee: means the fee imposed under section 168E. See Minnesota Statutes 168E.01
Terms Used In Minnesota Statutes 168E.09
- Commissioner: means the commissioner of revenue. See Minnesota Statutes 168E.01
- Retail delivery: means a delivery to a person located in Minnesota of the following items as part of a retail sale:
(1) tangible personal property that is subject to taxation under chapter 297A; and
(2) clothing, as defined under section 297A. See Minnesota Statutes 168E.01
- Retail delivery fee: means the fee imposed under section 168E. See Minnesota Statutes 168E.01
After deposits under subdivision 1, the commissioner must deposit the balance of proceeds from the retail delivery fee in the transportation advancement account under section 174.49.