Agents, sales and use taxes, collections, Minn. Statutes 2009 297A.83
Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES
Auto glass repair or replacement, insurance payments, Minn. Statutes 2009 325F.783
Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS
Boats, sales and use tax, Minn. Statutes 2009 86B.401
Cats, see Dealers under CATS
Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2009 297A.665
Cigarettes, see Retailers under CIGARETTES
Contracts and agreements
Certified service providers, sales and use taxes, Minn. Statutes 2009 297A.995
Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2009 297A.76
Controlled substances, Minn. Statutes 2009 152.0971, 152.101
Deceptive trade practices, Minn. Statutes 2009 325D.44
Definitions
Cigarette and tobacco products taxes, Minn. Statutes 2009 297F.01
Electronic funds transfer terminals, Minn. Statutes 2009 47.61
Precursor substances, Minn. Statutes 2009 152.0971
Sales and use taxes, Minn. Statutes 2009 297A.66
Unemployment Insurance Law, Minn. Statutes 2009 268.035
Unfair cigarette sales, Minn. Statutes 2009 325D.32
Dogs, see Dealers under DOGS
Electronic point-of-sale terminals
Electronic funds transfer terminals, exclusion, Minn. Statutes 2009 47.61
Unauthorized withdrawals from, Minn. Statutes 2009 47.69
Employment, product demonstrators' services defined as, Minn. Statutes 2009 268.035
Farm equipment, dealers' rights
Dealership discontinuation, Minn. Statutes 2009 325E.05, 325E.06, 325E.062
Firearms, handguns, security measures, Minn. Statutes 2009 624.7161
Hardware, insurance, Minn. Statutes 2009 66A.08
Ice cream, see under FROZEN DAIRY FOODS
Indebtedness, bad debt allowances
Sales and use taxes, uniform administration, Minn. Statutes 2009 297A.995
Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2009 297A.91
Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2009 297A.91
Lead solder, warnings, Minn. Statutes 2009 326B.439
Lottery retailers, see under STATE LOTTERY
Minnow retailers, Minn. Statutes 2009 97C.501
Motor vehicle dealers, see Dealers under MOTOR VEHICLES
Motor vehicle fuel, see Retail dealers under MOTOR VEHICLE FUEL
Nexus, sales and use taxes, uniform administration, Minn. Statutes 2009 297A.995
Notice given
Finance charges, increases, Minn. Statutes 2009 334.16
Personal property confiscated for nonpayment of sales and use taxes, Minn. Statutes 2009 297A.91
Sales and use tax permits, revocation, contesting, Minn. Statutes 2009 270C.722
Out-of-state retailers
Cigarette and tobacco products taxes, Minn. Statutes 2009 297F.01, 297F.031
Sales and use taxes, Minn. Statutes 2009 297A.66, 297A.83
Tobacco products delivery sales, Minn. Statutes 2009 325F.781
Permits, see under SALES AND USE TAXES
Pesticides, see Dealers under PESTICIDES
Purchasers, retailers defined as, Minn. Statutes 2009 152.0971
Receipts, sales and use taxes, payment, Minn. Statutes 2009 297A.77, 297A.78
Regulation, common carriers, Minn. Statutes 2009 297A.90
Residential building contractors
Licenses, exemption, Minn. Statutes 2009 326B.805, 326B.83
Retailers, Minn. Statutes 2009 17.53, 325D.32
Retailers maintaining a place of business in this state
Defined, Minn. Statutes 2009 297A.66
Sales and use taxes
Liability
Fraudulent collections, Minn. Statutes 2009 297A.665
Fraudulently claimed exemptions, Minn. Statutes 2009 297A.665
Generally, Minn. Statutes 2009 297A.92
New permits after revocation, Minn. Statutes 2009 270C.722
Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2009 297A.666
Out-of-state retailers, Minn. Statutes 2009 297A.66, 297A.83
Payment, liability, Minn. Statutes 2009 289A.31
Returns, filing, Minn. Statutes 2009 289A.11
Sales by
Destination of a sale, defined, Minn. Statutes 2009 297A.66
Refunds, Minn. Statutes 2009 325F.80
Seller financed agricultural input sales, Minn. Statutes 2009 325E.35, 325E.36
Service of process on
Motor vehicles, personal property, Minn. Statutes 2009 297A.91
Sales and use taxes, Minn. Statutes 2009 270C.722, 297A.91, 297A.92
Suppliers, retailers defined as, Minn. Statutes 2009 152.0971
Surety bonds, sales and use taxes, liability
Bonds in lieu of security, Minn. Statutes 2009 297A.92
Tangible personal property, Minn. Statutes 2009 297A.91
Taxes, sales and use, Minn. Statutes 2009 270C.722, 297A.665, 297A.92
Tires, Minn. Statutes 2009 325E.32
Tobacco products, see Retailers under TOBACCO PRODUCTS
Tobacco products delivery sales, Minn. Statutes 2009 325F.781
Unfair discrimination and competition, Minn. Statutes 2009 325D.01, 325D.03, 325D.04
Unlawful trade practices, Minn. Statutes 2009 325D.11, 325D.12
Wild rice, Minn. Statutes 2009 30.49
Wood and wood products, Minn. Statutes 2009 216C.265