Agents, sales and use taxes, collections, Minn. Statutes 2012 297A.83
Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES
Auto glass repair or replacement, insurance payments, Minn. Statutes 2012 325F.783
Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS
Boats, sales and use tax, Minn. Statutes 2012 86B.401
Cats, see Dealers under CATS
Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2012 297A.665
Cigarettes, see Retailers under CIGARETTES
Contracts and agreements
Certified service providers, sales and use taxes, Minn. Statutes 2012 297A.995
Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2012 297A.76
Controlled substances, Minn. Statutes 2012 152.0971, 152.101
Deceptive trade practices, Minn. Statutes 2012 325D.44
Definitions
Cigarette and tobacco products taxes, Minn. Statutes 2012 297F.01
Electronic funds transfer terminals, Minn. Statutes 2012 47.61
Precursor substances, Minn. Statutes 2012 152.0971
Sales and use taxes, Minn. Statutes 2012 297A.66
Unemployment Insurance Law, Minn. Statutes 2012 268.035
Unfair cigarette sales, Minn. Statutes 2012 325D.32
Dogs, see Dealers under DOGS
Electronic point-of-sale terminals
Electronic funds transfer terminals, exclusion, Minn. Statutes 2012 47.61
Unauthorized withdrawals from, Minn. Statutes 2012 47.69
Employment, product demonstrators' services defined as, Minn. Statutes 2012 268.035
Farm equipment, dealers' rights, dealership discontinuation, Minn. Statutes 2012 325E.05, 325E.06, 325E.062
Finance charges, increases, notice given, Minn. Statutes 2012 334.16
Firearms, handguns, security measures, Minn. Statutes 2012 624.7161
Hardware, insurance, Minn. Statutes 2012 66A.08
Ice cream, see under FROZEN DAIRY FOODS
Indebtedness, bad debt allowances, sales and use taxes, uniform administration, Minn. Statutes 2012 297A.995
Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2012 297A.91
Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2012 297A.91
Lead solder, warnings, Minn. Statutes 2012 326B.439
Lottery retailers, see under STATE LOTTERY
Minnow retailers, Minn. Statutes 2012 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 2012 297A.995
Out-of-state retailers
Cigarette and tobacco products taxes, Minn. Statutes 2012 297F.01, 297F.031
Sales and use taxes, Minn. Statutes 2012 297A.66, 297A.83
Tobacco products delivery sales, Minn. Statutes 2012 325F.781
Permits, see under SALES AND USE TAXES
Pesticides, see Dealers under PESTICIDES
Portable electronics insurance sales, Minn. Statutes 2012 60K.381
Purchasers, retailers defined as, Minn. Statutes 2012 152.0971
Receipts, sales and use taxes, payment, Minn. Statutes 2012 297A.77, 297A.78
Regulation, common carriers, Minn. Statutes 2012 297A.90
Residential building contractors, licenses, exemption, Minn. Statutes 2012 326B.805, 326B.83
Retailers, Minn. Statutes 2012 17.53, 325D.32
Retailers maintaining a place of business in this state, defined, Minn. Statutes 2012 297A.66
Sales and use taxes
Liability
Fraudulent collections, Minn. Statutes 2012 297A.665
Fraudulently claimed exemptions, Minn. Statutes 2012 297A.665
Generally, Minn. Statutes 2012 297A.92
New permits after revocation, Minn. Statutes 2012 270C.722
Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2012 297A.666
Out-of-state retailers, Minn. Statutes 2012 297A.66, 297A.83
Payment, liability, Minn. Statutes 2012 289A.31
Returns, filing, Minn. Statutes 2012 289A.11
Sales by
Destination of a sale, defined, Minn. Statutes 2012 297A.66
Refunds, Minn. Statutes 2012 325F.80
Seller financed agricultural input sales, Minn. Statutes 2012 325E.35, 325E.36
Service of process on
Motor vehicles, personal property, Minn. Statutes 2012 297A.91
Sales and use taxes, Minn. Statutes 2012 270C.722, 297A.91, 297A.92
Suppliers, retailers defined as, Minn. Statutes 2012 152.0971
Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2012 297A.92
Tangible personal property, Minn. Statutes 2012 297A.91
Taxes, sales and use, Minn. Statutes 2012 270C.722, 297A.665, 297A.92
Tires, Minn. Statutes 2012 325E.32
Tobacco products, see Retailers under TOBACCO PRODUCTS
Unfair discrimination and competition, Minn. Statutes 2012 325D.01, 325D.03, 325D.04
Unlawful trade practices, Minn. Statutes 2012 325D.11, 325D.12
Wild rice, Minn. Statutes 2012 30.49
Wood and wood products, Minn. Statutes 2012 216C.265