Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.0300 - SHIPPING OF UNSTAMPED CIGARETTES INTO MINNESOTA BY LICENSED OUTSTATE DISTRIBUTORS PROHIBITED
No licensed distributor engaged in the business without this state shall ship or transport cigarettes to retailers in this state, to be sold by those retailers, without first having affixed to each package of such cigarettes the proper Minnesota tax stamp.
Notes
Statutory Authority: MS s 270C.06; 297.10
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