Minnesota – Duty Free Store Sales: Revenue Notice 13-03 (September 16, 2013)

SALT Report 3278 – The Minnesota Department of Revenue released this Revenue Notice 13-03 to clarify when sales by and purchases from “Duty Free” stores are taxable and exempt.  Basically, sales to international passengers could be considered exempt when the products are delivered to the jetway or other port of entry to international passengers.  Products delivered in the store would be taxable unless otherwise exempt by MN statute.

For Further Information:             

MN Revenue Notice 13-03