BUSINESSES

Accounting officers, personal property owned, possessed, or controlled by, Minn. Statutes 2024 273.25

Administrative rules, compliance cost threshold exemption, Minn. Statutes 2024 14.127

Advertising, see Business areas under OUTDOOR ADVERTISING

Affiliates or subsidiaries of a business dominant in its field of operation

Defined, Minn. Rules 1230.0150

Preferences, state contracts, Minn. Rules 1230.1400 to 1230.1910

Affirmative action in state contracts, Minn. Statutes 2024 363A.36, 363A.37

Affirmative business enterprise employment, Minn. Statutes 2024 268A.01

Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2024 481.02

Assistance by, early warning system (industrial facilities, closings, layoffs, or relocation), Minn. Statutes 2024 116L.976

Assistance to, financial assistance, data, classification, Minn. Statutes 2024 13.591

Awards and prizes, data, classification, Minn. Statutes 2024 13.48

Billiard halls, licenses, Minn. Statutes 2024 412.221

Blacksmith shops, Minn. Statutes 2024 462.12

Border cities, seed capital investment credit, Minn. Statutes 2024 116J.8732, 290.06

Brokers, see BROKERS

Business identification numbers, see Taxpayer identification numbers under TAXES

Business incubators, Minn. Statutes 2024 272.02, 297A.71

Business trusts, see BUSINESS TRUSTS

Businesses with disrupted access, mitigation of harm, Minn. Statutes 2024 160.165

Capitol area, see Businesses under CAPITOL AREA

Car washes, sales and use taxes, Minn. Statutes 2024 297A.61

Certificates and certification, JOBZ benefits, continuing eligibility, Minn. Statutes 2024 469.3193

Collaboration, adult basic education, Minn. Statutes 2024 124D.52

Commercial establishment, defined, Minn. Rules 5200.1106

Commercial generators, businesses defined as, Minn. Statutes 2024 297H.01

Concealing criminal proceeds, Minn. Statutes 2024 609.497

Contracts and agreements

Affirmative action in state contracts, Minn. Statutes 2024 363A.36, 363A.37

Consumer data privacy, Minn. Statutes 2024 325M.12

Covenants not to compete, Minn. Statutes 2024 181.988

Local children's mental health collaboratives, formation, Minn. Statutes 2024 245.493

Restrictive employment covenants, Minn. Statutes 2024 181.9881

State contracts, see STATE CONTRACTS

Contributions from, Pathways program, Job Skills Partnership, Minn. Statutes 2024 116L.04

Corporations, see BUSINESS CORPORATIONS

Data, consumer data privacy, Minn. Statutes 2024 325M.12

Definitions

Business records as evidence, Minn. Statutes 2024 600.01

Campaign practices, Minn. Rules 4501.0100

Cigarette and tobacco products taxes, Minn. Statutes 2024 297F.01

Classification of property, Minn. Statutes 2024 273.13

Home care and hospice service, Minn. Rules 4664.0003

Human Rights Act, Minn. Statutes 2024 363A.03

Job opportunity building zones, Minn. Statutes 2024 469.310

Manufactured home sales, Minn. Statutes 2024 327B.04

Motor Vehicle Retail Installment Sales Act, Minn. Statutes 2024 53C.01

Partnerships, Minn. Statutes 2024 323A.0101

Seed capital investment credit, Minn. Statutes 2024 116J.8732

Solid waste management taxes, Minn. Statutes 2024 297H.01

State contracts, Minn. Rules 1230.3100

State employee code of ethics, Minn. Statutes 2024 43A.38

Development corporations, Minn. Statutes 2024 174.02, 301.71 to 301.84, 302A.031

Directors

Liability insurance, Minn. Statutes 2024 60A.092, 62I.02

Life insurance, insurable interest in life of insured required, Minn. Statutes 2024 60A.0783

Disaster volunteer organizations providing, immunity from liability, Minn. Statutes 2024 12.03, 12.22

Disclosure, income and franchise tax returns, Minn. Statutes 2024 270B.131

Discrimination

Policy of state, Minn. Statutes 2024 363A.02

Unfair discriminatory practices, Minn. Statutes 2024 363A.02, 363A.17, 363A.30

Distributors, see DISTRIBUTORS

Domicile, presumptions, income and franchise taxes, Minn. Rules 8001.0300

Dominant in its field of operation, defined, Minn. Rules 1230.0150

Energy supply emergency conservation and allocation plan, Minn. Statutes 2024 216C.15

Evidence, records, Minn. Statutes 2024 600.02, 600.03

Expenses, see BUSINESS EXPENSES

Gambling violations, see Violations and penalties under GAMBLING

Good faith, emergency medical services violations reports, immunity from liability, Minn. Statutes 2024 144E.305

Goodwill, sale, gains on, allocation to state, income and franchise taxes, Minn. Statutes 2024 290.17

Grants to

Greater Minnesota business development public infrastructure grants, Minn. Statutes 2024 116J.431

Job training program for outstate Minnesota new and expanding businesses, Minn. Statutes 2024 116L.40 to 116L.42

Job vacancies, first source agreements, Minn. Statutes 2024 116L.66

Launch Minnesota, entrepreneur education grants, Minn. Statutes 2024 116J.8751

Gross income, allocation to state, Minn. Statutes 2024 290.17

Home occupations, see HOME-BASED BUSINESSES

Information industries, Minn. Statutes 2024 116M.17, 116M.18

Inspections, payroll and business records, Minn. Statutes 2024 176.181

Joint ventures

Defined, Minn. Rules 1230.0150

Preferences, state contracts, Minn. Rules 1230.1400 to 1230.1910

Liability, emergency medical services violations reports, immunity, Minn. Statutes 2024 144E.305

Licenses, see BUSINESS LICENSES

Licenses, generally, Minn. Rules 4348.0100 to 4348.0300

Liquidation, services incidental to, debt management services providers, exclusion, Minn. Statutes 2024 332A.02

Loans to

Development loans, Minn. Statutes 2024 41A.01 to 41A.06, 465.78, 469.148

Interest rates, Minn. Statutes 2024 334.011

Job vacancies, first source agreements, Minn. Statutes 2024 116L.66

Loans to, tourism-related businesses, eligibility, Minn. Rules 4308.0020

Location, misrepresentation as deceptive trade practice, Minn. Statutes 2024 325D.46

Managers, life insurance, insurable interest in life of insured, Minn. Statutes 2024 60A.0783

Manufactured home sales, established place of business, Minn. Statutes 2024 327B.04, 327B.05, 327B.09

Marketplace providers, sales and use taxes, Minn. Statutes 2024 297A.66

Minnesota business identification numbers, see Taxpayer identification numbers under TAXES

Minnesota business identification numbers, asbestos abatement contractor license applications, Minn. Rules 4620.3200

Names, including words "bank," "trust," or "insurance", Minn. Statutes 2024 5.37

Noncompete covenants, income from, allocation to state, Minn. Statutes 2024 290.17

Office equipment, personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2024 277.20, 277.21

Officers, liability insurance, Minn. Statutes 2024 60A.092, 62I.02

Online businesses, accommodations intermediaries, collection of sales and use taxes, Minn. Statutes 2024 297A.61, 297A.66

Owners

Child support, Minn. Statutes 2024 518A.30

Distribution of ownership interests, trusts, Minn. Statutes 2024 501C.1106

Life insurance, insurable interest in life of insured required, Minn. Statutes 2024 60A.0783

Minors, use in pornographic works, Minn. Statutes 2024 617.246

Representation, Minn. Statutes 2024 469.1831, 469.203

Unemployment insurance, Minn. Statutes 2024 268.085

Workers' compensation, coverage, election, Minn. Statutes 2024 176.041

Permits, Minnesota Business First Stop, Minn. Statutes 2024 116J.035

Personal property primarily used in, sales and use taxes, Minn. Rules 8130.5800

Power of attorney, general authority, Minn. Statutes 2024 523.24

Principal place of business

Defined, Minn. Rules 4501.0100

Definitions, state contracts, Minn. Rules 1230.0150

Public nuisances

Acts constituting, Minn. Statutes 2024 617.81

County ordinance for prevention of, Minn. Statutes 2024 394.21

Publicly owned, towns, dissolution, procedures, Minn. Statutes 2024 368.47

Qualified business, definitions, Minn. Statutes 2024 116J.8732, 116J.8738, 469.310

Receipts, defined as income, Minn. Statutes 2024 501C.1103

Records and record keeping

Court orders to produce, failure to comply, contempt, Minn. Statutes 2024 8.16

Destruction, mutilation, or alteration, forgery, Minn. Statutes 2024 609.63

Evidence, status, Minn. Statutes 2024 600.01 to 600.04

Subpoenas to produce, Minn. Statutes 2024 8.16

Relocation requirements

Economic response team, Minn. Statutes 2024 116J.872

To job opportunity building zones, Minn. Statutes 2024 469.310

Reports given

Emergency medical services, violations, immunity from liability, Minn. Statutes 2024 144E.305

JOBZ benefits, Minn. Statutes 2024 289A.12

Road construction effects, mitigation, Minn. Statutes 2024 160.165

Signs, capitol area, Minn. Rules 2400.2040

Small businesses, see SMALL BUSINESSES

Sole proprietorships, appearance for, Minn. Statutes 2024 481.02, 491A.02

Solicitation of business, included activities, income and franchise taxes, Minn. Statutes 2024 290.015

Specific types

State contracts, see STATE CONTRACTS

State contracts, bid data, classification, Minn. Statutes 2024 13.591

Subpoenas, records, Minn. Statutes 2024 8.16

Subsidies, see Business subsidies under EMPLOYMENT AND ECONOMIC DEVELOPMENT DEPARTMENT

Successors, Minn. Statutes 2024 270B.03, 270C.57

Targeted group businesses, definitions, Minn. Rules 1230.0150

Tax liens, successor businesses, duties, Minn. Statutes 2024 270C.57

Telephone services, multiline telephone system service, 911 requirements, Minn. Statutes 2024 403.15

Tourist-oriented businesses, Minn. Statutes 2024 160.292, 160.295

Transfer of businesses, successor liability, Minn. Statutes 2024 270C.57

Transportation construction effects, mitigation, Minn. Statutes 2024 160.165

Trustees, defined as businesses, Minn. Statutes 2024 363A.03

Unfair discriminatory practices, Minn. Statutes 2024 363A.02, 363A.17, 363A.30

Unitary businesses, see under INCOME AND FRANCHISE TAXES

Unrelated business income, income and franchise taxes, subject to tax under Internal Revenue Code, Minn. Statutes 2024 290.05

Value-added manufacturing, Minn. Statutes 2024 116M.17, 116M.18

Violations and penalties

JOBZ benefits, breach of agreement, Minn. Statutes 2024 469.3191

Records, producing, Minn. Statutes 2024 8.16