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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 415.0000 Person > Annotation 415.0180

Sales and Use Tax Annotations


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P

415.0000 Person

Annotation 415.0180

415.0180 University of Minnesota Press. The University of Minnesota Press is an agency of the State of Minnesota and as such is not a "person" under section 6005. Accordingly, the University of Minnesota Press is not a "retailer engaged in business in this state," under section 6203. 5/18/67.