Sales and Use Tax as a Transaction Tax

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This Minnesota Department of Revenue video shows how each sale your business makes or each item you buy as a consumer might be different in terms of whether state sales or use tax applies. It offers examples and general guidelines to help you determine if you have to charge sales tax or pay use tax on a particular sale or purchase.

For more information, go to our website at Click on “Sales & Use Tax” under the “For Businesses” heading.


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