Minnesota Statutes 297A.79 – Reporting of Gross Receipts
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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.
Terms Used In Minnesota Statutes 297A.79
- Gross receipts: means the total amount received, in money or by barter or exchange, for all sales at retail as measured by the sales price. See Minnesota Statutes 297A.61