Unfair cigarette sales, Minn. Statutes 2022 325D.30 to 2022 325D.421
Unlawful trade practices, Minn. Statutes 2022 325D.421
Auctions, Minn. Statutes 2022 297F.21
Possession, inmates, Minn. Statutes 2022 243.555
Sales, Minn. Statutes 2022 461.12 to 2022 461.19
Use, inmates, Minn. Statutes 2022 243.555
Clean Indoor Air Act, see under SMOKING
Generally, Minn. Statutes 2022 297F.21
Unstamped or untaxed goods, Minn. Statutes 2022 297F.08, 2022 297F.21
Consumer use taxes, Minn. Statutes 2022 297F.25
Cigarette and tobacco products taxes, monthly use returns and reports, Minn. Statutes 2022 297F.09, 2022 297F.11
Delivery sales, Minn. Statutes 2022 325F.781
Presumptions, Minn. Statutes 2022 297F.20
Ultimate consumers, Minn. Statutes 2022 297F.13
Contested cases, license suspension, revocation, or denial, Minn. Statutes 2022 297F.04
Delivery sales violations, Minn. Statutes 2022 325F.781
Generally, Minn. Statutes 2022 297F.21
Sales to unqualified purchasers, Minn. Statutes 2022 297F.07
Conviction, smuggling or selling or receiving stolen goods, Minn. Statutes 2022 297F.04
Dealers, violations and penalties, fire safety, Minn. Statutes 2022 299F.854
Definitions, clean indoor air, Minn. Rules 4620.0100
Cigarette and tobacco products taxes, Minn. Statutes 2022 297F.01
Unfair cigarette sales, Minn. Statutes 2022 325D.32
Deliveries, licensed warehouses, records, Minn. Rules 8120.1800
Generally, Minn. Statutes 2022 325F.781
Receipts, collection and remittance of use tax, Minn. Statutes 2022 297F.05
Destruction, untaxed goods, Minn. Statutes 2022 297F.21
Delivery sales, Minn. Statutes 2022 325F.781
Fees, Minn. Statutes 2022 325D.415
Generally, Minn. Statutes 2022 297F.08
Injunctions, Minn. Statutes 2022 297F.02
Inventories, Minn. Statutes 2022 297F.15
Invoices, duties, Minn. Statutes 2022 297F.13
Licenses, Minn. Statutes 2022 325D.33, 2022 325D.415
Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2022 297F.09
Notice received, Minn. Statutes 2022 297F.04
Payments by, Minn. Statutes 2022 297F.03, 2022 297F.08
Records and record keeping, Minn. Statutes 2022 297F.07, 2022 297F.11, 2022 297F.13
Reports given, Minn. Statutes 2022 297F.11
Sales, see same under this topic
Service of process on, Minn. Statutes 2022 297F.04
Transfer of goods between, contraband exception, Minn. Statutes 2022 297F.21
Unfair cigarette sales, Minn. Statutes 2022 325D.30 to 2022 325D.42
Unlawful trade practices, Minn. Statutes 2022 325D.421
Licenses, Minn. Rules 8120.1500
Records and record keeping, Minn. Rules 8120.1900
Unstamped packages, shipping or transporting, Minn. Rules 8120.0300
Packaging, Minn. Statutes 2022 461.20
Age verification and signage, Minn. Statutes 2022 461.22
Kiosk sales, Minn. Statutes 2022 461.21
Licensing, Minn. Statutes 2022 461.12
Ordinances, Minn. Statutes 2022 461.19
Self-service, Minn. Statutes 2022 461.18
Prohibition in, Minn. Statutes 2022 144.4165
Vaping awareness and prevention curriculum, Minn. Statutes 2022 120B.238
Environmental tobacco smoke, defined, Minn. Rules 4620.0100
Fees, nonsettlement cigarettes, Minn. Statutes 2022 297F.24
Filters, depositing on highways, Minn. Statutes 2022 169.42, 2022 169.421
Certificates and certification, Minn. Statutes 2022 299F.852, 2022 299F.854
Definitions, Minn. Statutes 2022 299F.850
Inspections, Minn. Statutes 2022 299F.855, 2022 299F.856
Labels and marks, Minn. Statutes 2022 299F.853
Local governments, regulation, Minn. Statutes 2022 299F.859
Packaging, Minn. Statutes 2022 299F.853
Reduced cigarette ignition propensity account, Minn. Statutes 2022 299F.857
Rules about, Minn. Statutes 2022 299F.855
Sale outside Minnesota, Minn. Statutes 2022 299F.858
Tests and testing, Minn. Statutes 2022 299F.851, 2022 299F.852
Violations and penalties, fines, Minn. Statutes 2022 299F.854
Forfeiture, Minn. Statutes 2022 297F.21, 2022 325F.781
Forms, license applications, Minn. Rules 8120.1500
Free sample packages, distributors, tax liability, Minn. Statutes 2022 297F.05
Imports violating federal law, defined as contraband, Minn. Statutes 2022 297F.21
Reports given, Minn. Statutes 2022 297F.11
Unlawful trade practices, Minn. Statutes 2022 325D.421
Injunctions, cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2022 297F.02
Generally, Minn. Statutes 2022 297F.11, 2022 297F.13
Vending devices, access denied, confiscation as contraband, Minn. Statutes 2022 297F.21
Inventories, accounting and bookkeeping, Minn. Rules 8120.1900
Affixed and unaffixed stamps, Minn. Statutes 2022 297F.13
Contraband or vehicles used in tax violations, Minn. Statutes 2022 297F.21
Generally, Minn. Statutes 2022 297F.15
Investigations, stamps, replacements, Minn. Statutes 2022 297F.08
Cost justification, Minn. Statutes 2022 325D.39
Defined, Minn. Statutes 2022 297F.01
False or fraudulent invoices, criminal penalties, Minn. Statutes 2022 297F.20
Generally, Minn. Statutes 2022 297F.13
Packages without invoices, defined as contraband, Minn. Statutes 2022 297F.21
Sales to Indian tribes, Minn. Statutes 2022 297F.07
Licenses, applications, Minn. Rules 8120.1500
Distributors, Minn. Statutes 2022 325D.415
Generally, Minn. Statutes 2022 297F.03, 2022 297F.04
Licensing period, Minn. Statutes 2022 297F.01, 2022 297F.03
Selling without license, Minn. Statutes 2022 297F.03, 2022 297F.21
Suspension, revocation, or refusal to issue or renew, cigarette and tobacco products taxes, violations, Minn. Statutes 2022 297F.03, 2022 297F.04, 2022 297F.13, 2022 297F.20, 2022 609B.153
Lighters, butane, Minn. Statutes 2022 609.5633, 2022 609.684
Definitions, Minn. Statutes 2022 297F.01
Informational reports, Minn. Statutes 2022 297F.11
Violations and penalties, fire safety, Minn. Statutes 2022 299F.854
Nonsettlement cigarettes, fees, Minn. Statutes 2022 297F.24
Contraband, Minn. Statutes 2022 297F.21
Electronic cigarettes, Minn. Statutes 2022 461.20
Fire safety, Minn. Statutes 2022 299F.853
Free samples, distribution, tax liability, Minn. Statutes 2022 297F.05
Inspections, Minn. Statutes 2022 297F.13
Stamps and stamping, see same under this topic
Unlawful trade practices, Minn. Statutes 2022 325D.421
Unstamped packages, Minn. Statutes 2022 297F.20, 2022 297F.21
Inspections, Minn. Statutes 2022 297F.13
License applications, Minn. Statutes 2022 297F.03
Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2022 297F.20
Inmates, Minn. Statutes 2022 243.555
Persons under age 21, Minn. Statutes 2022 609.685
Unlawful trade practices, Minn. Statutes 2022 325D.421
Unstamped packages, Minn. Statutes 2022 297F.20
Generally, Minn. Statutes 2022 297F.21
Unstamped packages, illegal possession, Minn. Statutes 2022 297F.20
Presumed legal prices, publication, Minn. Statutes 2022 325D.371
Unfair pricing, Minn. Statutes 2022 325D.30 to 2022 325D.42
Weighted average retail price, Minn. Statutes 2022 297F.01
Promotional distribution, Minn. Statutes 2022 325F.76, 2022 325F.77
Purchases, invoices, Minn. Rules 8120.1900
Generally, Minn. Statutes 2022 297F.13
Inspections, Revenue Department, Minn. Statutes 2022 297F.11, 2022 297F.13
Invoices, Minn. Statutes 2022 297F.07, 2022 297F.13
Distributors' invoices and inventory, Minn. Rules 8120.1900
Licensed warehouses, Minn. Rules 8120.1800
Cigarette and tobacco products tax informational reports, Minn. Statutes 2022 297F.11
Interstate shipments, Minn. Statutes 2022 297F.08
Out-of-state retailers, Minn. Statutes 2022 297F.09
Retail outlets, Minn. Statutes 2022 297F.01, 2022 297F.13
Delivery sales, Minn. Statutes 2022 297F.05, 2022 325F.781
Invoices, duties, Minn. Statutes 2022 297F.13
Out-of-state retailers, Minn. Statutes 2022 297F.01, 2022 297F.031, 2022 297F.05, 2022 325F.781
Payments by, sales taxes, Minn. Statutes 2022 297F.25
Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2022 297F.20
Records and record keeping, Minn. Statutes 2022 297F.07, 2022 297F.11, 2022 297F.13
Sales to Indian tribes, Minn. Statutes 2022 297F.07
Unfair Cigarette Sales Act, Minn. Statutes 2022 325D.31 to 2022 325D.42
Unfair sales, Minn. Statutes 2022 325D.30 to 2022 325D.44
Unlawful trade practices, Minn. Statutes 2022 325D.421
Sales and use tax permits, revocation, Minn. Statutes 2022 270C.722, 2022 297F.04, 2022 297F.185
Exemption, Minn. Statutes 2022 297A.67
Generally, Minn. Statutes 2022 297F.25
Sales, invoices, Minn. Rules 8120.1900
Age verification and signage, Minn. Statutes 2022 461.22
Blind persons, exemption from license fee, Minn. Statutes 2022 461.15
Delivery sales, Minn. Statutes 2022 297F.05, 2022 325F.781
Fire safety testing, Minn. Statutes 2022 299F.851 to 2022 299F.859
Generally, see Sales under TOBACCO PRODUCTS
Income and franchise taxes, Minn. Statutes 2022 290.191
Indian tribes, Minn. Statutes 2022 297F.07
Invoices, see same under this topic
Kiosk sales, Minn. Statutes 2022 461.21
Licenses, see same under this topic
Local governments, license fees, Minn. Statutes 2022 461.12 to 2022 461.19
Quantities, cigarette and tobacco products tax monthly returns, Minn. Statutes 2022 297F.09
Records, Minn. Statutes 2022 297F.13, 2022 325D.39
Sale outside Minnesota, Minn. Statutes 2022 299F.858
Sales to children, Minn. Statutes 2022 325E.07
Sales to persons under age 21, Minn. Statutes 2022 609.685
Tax-free sales, oceangoing vessels, Minn. Statutes 2022 297F.06
Unfair Cigarette Sales Act, Minn. Statutes 2022 325D.31 to 2022 325D.42
Unfair sales, Minn. Statutes 2022 325D.30 to 2022 325D.42
Unlawful trade practices, Minn. Statutes 2022 325D.421
Unlicensed sales, Minn. Statutes 2022 270C.722, 2022 297F.03, 2022 297F.21
Common carriers, informational reports, inspection of records, Minn. Statutes 2022 297F.11
Unlawful trade practices, Minn. Statutes 2022 325D.421
Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2022 297F.07
Warehouse records, Minn. Statutes 2022 297F.13
Shipments, licensed warehouses, records, Minn. Rules 8120.1800
Smoking, see SMOKING
Smuggling, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2022 297F.04
Alteration, Minn. Statutes 2022 297F.20
Contraband, Minn. Statutes 2022 297F.07, 2022 297F.21
Counterfeiting, Minn. Statutes 2022 297F.20
Forgery, Minn. Statutes 2022 297F.20
Generally, Minn. Statutes 2022 297F.08
Health impact fee, Minn. Statutes 2022 297F.185
Incomplete stamps defined as contraband, Minn. Statutes 2022 297F.21
Indian stamps, sales violations, Minn. Statutes 2022 297F.20, 2022 297F.21
Inventories, affixed and unaffixed stamps, Minn. Statutes 2022 297F.13
Legibility, Minn. Statutes 2022 297F.08, 2022 297F.21
Meters, removal for unfair cigarette sales, Minn. Statutes 2022 325D.33
Records, Minn. Statutes 2022 297F.13
Sales tax stamp, Minn. Statutes 2022 297F.25
Unlawful trade practices, Minn. Statutes 2022 325D.421
Unstamped packages, Minn. Statutes 2022 297F.20, 2022 297F.21
Vending machines or devices, Minn. Statutes 2022 297F.13, 2022 325E.07
Separate inventory, stock acquired for retail sale, Minn. Statutes 2022 297F.13
Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2022 297F.07
Stolen goods, selling or receiving, conviction for, Minn. Statutes 2022 297F.04
Subjobbers, licenses, Minn. Rules 8120.1500
Definitions, Minn. Statutes 2022 297F.01, 2022 325D.01, 2022 325D.32
Invoices, duties, Minn. Statutes 2022 297F.13
Licenses, see same under this topic
Notice received, license suspension, revocation, or denial, Minn. Statutes 2022 297F.04
Payments by, Minn. Statutes 2022 297F.03, 2022 297F.25
Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2022 297F.20
Records and record keeping, Minn. Statutes 2022 297F.07, 2022 297F.11, 2022 297F.13
Sales by, unfair discrimination and competition, Minn. Statutes 2022 325D.01
Service of process on, license suspension, revocation, or denial, Minn. Statutes 2022 297F.04
Tax stamps, Minn. Rules 8120.0300 to 8120.1200, 8120.1900
Generally, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Stamps and stamping, see same under this topic
Taxes, Minn. Rules 8120.0300 to 8120.5200
Interstate commerce, contraband exception, Minn. Statutes 2022 297F.21
Unlawful trade practices, Minn. Statutes 2022 325D.421
Unstamped packages, criminal penalties, Minn. Statutes 2022 297F.20
Unfair Cigarette Sales Act, Minn. Statutes 2022 325D.31 to 2022 325D.42
Burden of proof, Minn. Statutes 2022 325D.33
Combination sales, Minn. Statutes 2022 325D.34
Commerce Department, investigations, Minn. Statutes 2022 325D.405
Confiscation and disposal, Minn. Statutes 2022 325D.33
Costs of cigarettes, establishing, Minn. Statutes 2022 325D.39
Definitions, Minn. Statutes 2022 325D.32
Distributors, Minn. Statutes 2022 325D.33, 2022 325D.36, 2022 325D.40, 2022 325D.415
Exemptions, Minn. Statutes 2022 325D.36, 2022 325D.37
Financial penalties, Minn. Statutes 2022 325D.33
Generally, Minn. Statutes 2022 325D.30 to 2022 325D.42
Lawsuits, Minn. Statutes 2022 325D.40
Policy of state, Minn. Statutes 2022 325D.30
Rebates or concessions, Minn. Statutes 2022 325D.33
Sales below cost, Minn. Statutes 2022 325D.30, 2022 325D.33, 2022 325D.34
Unlawful trade practices, Minn. Statutes 2022 325D.421
Violations, Minn. Statutes 2022 325D.33, 2022 325D.421
Unlawful trade practices, Minn. Statutes 2022 325D.421
Inmates, Minn. Statutes 2022 243.555
Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Vending machines or devices, Minn. Statutes 2022 297F.13, 2022 297F.21, 2022 325E.07
Cigarette and tobacco products taxes, see Violations and penalties under CIGARETTE AND TOBACCO PRODUCTS TAXES
Delivery sales violations, Minn. Statutes 2022 325F.781
Filters, depositing on highways, Minn. Statutes 2022 169.42, 2022 169.421
Fire safety, Minn. Statutes 2022 299F.854
Generally, Minn. Statutes 2022 297F.20
License cancellation, suspension, revocation, or refusal to issue or renew, Minn. Statutes 2022 297F.04, 2022 297F.13, 2022 297F.20, 2022 609B.153
Sales below cost, Minn. Statutes 2022 325D.30, 2022 325D.33, 2022 325D.34
Sales to minors, Minn. Statutes 2022 325E.07
Selling without license illegal, Minn. Statutes 2022 297F.03
Stolen goods, Minn. Statutes 2022 297F.04
Stamps, Minn. Statutes 2022 297F.08, 2022 297F.20
Unlawful trade practices, violations, Minn. Statutes 2022 325D.421
Unstamped packages, possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2022 297F.20
Vending machines or devices, Minn. Statutes 2022 325E.07
Wholesalers, compliance violations, revocation of permission to stock untaxed or unstamped goods, Minn. Statutes 2022 297F.07
Deliveries and shipments, Minn. Statutes 2022 297F.13, 2022 297F.21
Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2022 297F.20
Exclusions, Minn. Statutes 2022 325D.33
Generally, Minn. Statutes 2022 325D.32
Sales to Indian tribes, Minn. Statutes 2022 297F.07