Abuse, teachers, training courses, Minn. Statutes 2021 122A.66
Advertising, school buses, Minn. Statutes 2021 123B.93
Auctions, Minn. Statutes 2021 297F.21
Chewing tobacco, see CHEWING TOBACCO
Children, sales to, see Sales under this topic
Cigarettes, see CIGARETTES
Cigars, see CIGARS
Confiscation
Inventory of property, Minn. Statutes 2021 297F.21
Untaxed goods, Minn. Statutes 2021 297F.08, 297F.21
Vehicles or conveyances used in tax violations, Minn. Statutes 2021 297F.21
Consumers
Delivery sales, Minn. Statutes 2021 325F.781
Possession of untaxed goods, monthly use returns, Minn. Statutes 2021 297F.09
Ultimate consumers, sales to, invoices, exception, Minn. Statutes 2021 297F.13
Contested cases, effect on license, Minn. Statutes 2021 297F.04
Contraband
Cigarette and tobacco products taxes, Minn. Statutes 2021 297F.21
Confiscation, Minn. Statutes 2021 297F.07, 297F.21
Delivery sales violations, Minn. Statutes 2021 325F.781
Judicial determination, Minn. Statutes 2021 297F.21
Conviction, smuggling, selling, or receiving stolen goods, licenses, effect on, Minn. Statutes 2021 297F.04
Definitions, cigarette and tobacco products taxes, Minn. Statutes 2021 297F.01
Delivery sales, generally, Minn. Statutes 2021 325F.781
Destruction, untaxed goods, Minn. Statutes 2021 297F.21
Distributors
Delivery sales, Minn. Statutes 2021 325F.781
Injunctions, cigarette and tobacco products taxes, Minn. Statutes 2021 297F.02
Inventories, Minn. Statutes 2021 297F.15
Invoices, duties, Minn. Statutes 2021 297F.13
Licenses, see same under this topic
Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2021 297F.09
Notice received, license suspension, revocation, or denial, Minn. Statutes 2021 297F.04
Payments by, license fees, Minn. Statutes 2021 297F.03
Promotional distribution, Minn. Statutes 2021 325F.77
Records and record keeping, see same under this topic
Reports given, cigarette and tobacco products tax informational reports, Minn. Statutes 2021 297F.12
Service of process on, license suspension, revocation, or denial, Minn. Statutes 2021 297F.04
Fire safety, Minn. Statutes 2021 299F.851 to 299F.859
Forfeiture, Minn. Statutes 2021 297F.21, 325F.781
Grocery price labeling, exemption, Minn. Statutes 2021 325F.53
Heated tobacco products, schools, vaping awareness and prevention curriculum, Minn. Statutes 2021 120B.238
Importers
Cigarette and tobacco products tax informational reports, Minn. Statutes 2021 297F.12
Imports violating federal law, defined as contraband, Minn. Statutes 2021 297F.21
Quantities and wholesale prices, Minn. Statutes 2021 297F.09
Indians, ceremonial use
Exemption from law, Minn. Statutes 2021 609.685
Generally, Minn. Statutes 2021 144.4165
Human services facilities residents, Minn. Statutes 2021 246.0141
Inmates, exemption from prohibition, Minn. Statutes 2021 243.555
Injunctions
Cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2021 297F.02
Promotional distribution, Minn. Statutes 2021 325F.28
Use violations, Minn. Statutes 2021 144.417
Inspections, Minn. Statutes 2021 297F.12, 297F.13
Inventories, Minn. Statutes 2021 297F.15
Invoices
False or fraudulent invoices, criminal penalties, Minn. Statutes 2021 297F.20
Generally, Minn. Statutes 2021 297F.13
Products without invoices, defined as contraband, Minn. Statutes 2021 297F.21
Sales to Indian tribes, Minn. Statutes 2021 297F.07
Lawsuits, promotional distribution, Minn. Statutes 2021 325F.28, 325F.77
Licenses
Generally, Minn. Statutes 2021 297F.03, 297F.04
Licensing period, Minn. Statutes 2021 297F.01, 297F.03
Municipal licenses, Minn. Statutes 2021 461.12 to 461.19
Selling without license, Minn. Statutes 2021 297F.03, 297F.21
Suspension, revocation, or refusal to issue or renew, Minn. Statutes 2021 297F.03, 297F.04, 297F.13, 297F.20, 609B.153
Lighters, butane, Minn. Statutes 2021 609.5633, 609.684
Manufacturers, reports given, Minn. Statutes 2021 297F.12, 461.17
Moist snuff, Minn. Statutes 2021 297F.01, 297F.05
Nicotine replacement medications, insurance coverage, Minn. Statutes 2021 62Q.529
Nicotine solution products, Minn. Statutes 2021 297F.01
Packages, inspections, Minn. Statutes 2021 297F.13
Places of business
Inspections, Minn. Statutes 2021 297F.13
License applications, Minn. Statutes 2021 297F.03
Possession
Inmates, Minn. Statutes 2021 243.555
Persons under age 21, Minn. Statutes 2021 609.685
Unstamped products, criminal penalties, Minn. Statutes 2021 297F.20
Presumptions, imported tobacco products, date of entry, Minn. Statutes 2021 297F.21
Promotional distribution
Civil penalty, Minn. Statutes 2021 325F.78
Definitions, Minn. Statutes 2021 325F.76
Exemptions, Minn. Statutes 2021 325F.77
Injunctions, Minn. Statutes 2021 325F.78
Lawsuits, Minn. Statutes 2021 325F.77, 325F.78
Legislative intent, Minn. Statutes 2021 325F.77
Purchases
Electronic benefit transfer (EBT) cards, prohibited, Minn. Statutes 2021 256.987, 256.9871
Illegal purchases, persons under age 21, Minn. Statutes 2021 171.171, 461.12, 609B.277
Unlicensed sellers, purchases from, Minn. Statutes 2021 297F.20
Records and record keeping
Generally, Minn. Statutes 2021 297F.13
Inspections, Revenue Department, Minn. Statutes 2021 297F.12, 297F.13
Invoices, Minn. Statutes 2021 297F.07, 297F.13
Reports about
Cigarette and tobacco products tax informational reports, Minn. Statutes 2021 297F.12
Out-of-state retailers, Minn. Statutes 2021 297F.09
Retailers
Delivery sales, Minn. Statutes 2021 325F.781
Out-of-state retailers, Minn. Statutes 2021 297F.01, 297F.031, 297F.09, 325F.781
Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2021 297F.20
Records and record keeping, see same under this topic
Sales to Indian tribes, Minn. Statutes 2021 297F.07
Sales
Age verification and signage, Minn. Statutes 2021 461.22
Delivery sales, Minn. Statutes 2021 325F.781
Distribution, generally, Minn. Statutes 2021 325F.76 to 325F.78
Electronic benefit transaction terminals at, Minn. Statutes 2021 256.9831
Income and franchise taxes, Minn. Statutes 2021 290.191
Indian tribes, sales to, Minn. Statutes 2021 297F.07
Invoices, see same under this topic
Kiosk sales prohibited, Minn. Statutes 2021 461.21
Licenses, see same under this topic
Local governments, licensing, Minn. Statutes 2021 461.12 to 461.19
Local ordinances, restrictive regulations not preempted, Minn. Statutes 2021 461.19
Municipal liquor stores, Minn. Statutes 2021 340A.601
Records, Minn. Statutes 2021 297F.13
Sale to persons under age 21
Age verification and signage, Minn. Statutes 2021 461.22
Criminal penalties, Minn. Statutes 2021 609.685
Local government regulation, Minn. Statutes 2021 461.12
Nicotine delivery product sales to, Minn. Statutes 2021 609.6855
Self-service sales, local ordinances restricting, Minn. Statutes 2021 461.18
Unlicensed sales, Minn. Statutes 2021 297F.03, 297F.21
Vending machines, Minn. Statutes 2021 297F.13, 297F.21, 325E.07
Sales and use tax permits, revocation
Licenses, refusal to issue or renew, Minn. Statutes 2021 297F.04
Purchases from unlicensed sellers, Minn. Statutes 2021 297F.185
Purchases without stamp, Minn. Statutes 2021 297F.185
Unlicensed sales, Minn. Statutes 2021 270C.722
Sales and use taxes, generally, Minn. Statutes 2021 297A.67
Sales to Indian tribes, generally, Minn. Statutes 2021 297F.07
Shipment
Common carriers, informational reports, inspection of records, Minn. Statutes 2021 297F.12
Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2021 297F.07
Warehouse records, Minn. Statutes 2021 297F.13
Shops, smoking in, Minn. Statutes 2021 144.4167
Smokeless tobacco, see CHEWING TOBACCO
Smoking, see SMOKING
Smuggling, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2021 297F.04
Snuff, see SNUFF
Stock in trade, untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2021 297F.07
Stolen goods, selling or receiving, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2021 297F.04
Subjobbers
License suspension, revocation, or denial, Minn. Statutes 2021 297F.04
Licenses, see same under this topic
Payments by, license fees, Minn. Statutes 2021 297F.03
Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2021 297F.20
Records and record keeping, see same under this topic
Taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Tobacco settlement revenues
Depositing, Minn. Statutes 2021 16A.151, 16A.98
Tobacco appropriation bonds, Minn. Statutes 2021 16A.97, 16A.99
Tobacco securitization bonds, Minn. Statutes 2021 16A.97, 16A.98
Transportation
Shipment, Minn. Statutes 2021 297F.07, 297F.12, 297F.13
Unstamped products, criminal penalties, Minn. Statutes 2021 297F.20
Unfair cigarette sales, see CIGARETTES
Untaxed products
Defined as contraband, Minn. Statutes 2021 297F.21
Possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2021 297F.20
Use
Behaviors and attitudes, assessment, Minn. Statutes 2021 144.396
Cessation services, Health Department duties, Minn. Statutes 2021 144.397
Employees, during nonworking hours, Minn. Statutes 2021 181.938
Inmates, Minn. Statutes 2021 243.555
Prevention, Minn. Statutes 2021 144.396, 145.986
Public information and education programs, Minn. Statutes 2021 144.392, 144.393, 144.396
Public schools, use prohibited, Minn. Statutes 2021 144.4165
Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Vending machines or devices
Inspections, Minn. Statutes 2021 297F.13
Sales restrictions, local ordinances, Minn. Statutes 2021 461.18
Violations and penalties
Alternative penalties, false identification, Minn. Statutes 2021 461.12
Cigarette and tobacco products taxes, see Violations and penalties under CIGARETTE AND TOBACCO PRODUCTS TAXES
Delivery sales violations, Minn. Statutes 2021 325F.781
Furnishing to persons under age 21, Minn. Statutes 2021 609.685
Generally, criminal penalties, Minn. Statutes 2021 297F.20
Licenses, effect on, Minn. Statutes 2021 297F.04, 297F.13, 297F.20
Possession violations, unstamped products, Minn. Statutes 2021 297F.20
Promotional distribution, Minn. Statutes 2021 325F.76, 325F.77
Purchase violations, persons under age 18, Minn. Statutes 2021 171.171, 609B.277
Sales violations, Minn. Statutes 2021 297F.04, 609.685
Use violations, Minn. Statutes 2021 88.195, 609.685
Warehouses, deliveries and shipments, records, Minn. Statutes 2021 297F.13
Wholesale price, cigarette and tobacco products tax monthly returns, Minn. Statutes 2021 297F.09
Wholesalers, sales to Indian tribes, Minn. Statutes 2021 297F.07