Unfair cigarette sales, Minn. Statutes 2017 325D.30 to 2017 325D.421
Unlawful trade practices, Minn. Statutes 2017 325D.421
Auctions, Minn. Statutes 2017 297F.21
Possession, inmates, Minn. Statutes 2017 243.555
Sales, Minn. Statutes 2017 461.12 to 2017 461.19
Use, inmates, Minn. Statutes 2017 243.555
Clean Indoor Air Act, see under SMOKING
Generally, Minn. Statutes 2017 297F.21
Unstamped or untaxed goods, Minn. Statutes 2017 297F.08, 2017 297F.21
Consumer use taxes, Minn. Statutes 2017 297F.25
Cigarette and tobacco products taxes, monthly use returns and reports, Minn. Statutes 2017 297F.09, 2017 297F.11
Delivery sales, Minn. Statutes 2017 325F.781
Presumptions, Minn. Statutes 2017 297F.20
Ultimate consumers, Minn. Statutes 2017 297F.13
Contested cases, license suspension, revocation, or denial, Minn. Statutes 2017 297F.04
Delivery sales violations, Minn. Statutes 2017 325F.781
Generally, Minn. Statutes 2017 297F.21
Sales to unqualified purchasers, Minn. Statutes 2017 297F.07
Conviction, smuggling or selling or receiving stolen goods, Minn. Statutes 2017 297F.04
Dealers, violations and penalties, fire safety, Minn. Statutes 2017 299F.854
Cigarette and tobacco products taxes, Minn. Statutes 2017 297F.01
Unfair cigarette sales, Minn. Statutes 2017 325D.32
Delivery sales and services, generally, Minn. Statutes 2017 325F.781
Destruction, untaxed goods, Minn. Statutes 2017 297F.21
Delivery sales, Minn. Statutes 2017 325F.781
Fees, Minn. Statutes 2017 325D.415
Generally, Minn. Statutes 2017 297F.08
Injunctions, Minn. Statutes 2017 297F.02
Inventories, Minn. Statutes 2017 297F.15
Invoices, duties, Minn. Statutes 2017 297F.13
Licenses, Minn. Statutes 2017 325D.33, 2017 325D.415
Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2017 297F.09
Notice received, Minn. Statutes 2017 297F.04
Payments by, Minn. Statutes 2017 297F.03, 2017 297F.08
Records and record keeping, Minn. Statutes 2017 297F.07, 2017 297F.11, 2017 297F.13
Reports given, Minn. Statutes 2017 297F.11
Sales, see same under this topic
Service of process on, Minn. Statutes 2017 297F.04
Transfer of goods between, contraband exception, Minn. Statutes 2017 297F.21
Unfair cigarette sales, Minn. Statutes 2017 325D.30 to 2017 325D.42
Unlawful trade practices, Minn. Statutes 2017 325D.421
Packaging, Minn. Statutes 2017 461.20
Kiosk sales, Minn. Statutes 2017 461.21
Licensing, Minn. Statutes 2017 461.12
Ordinances, Minn. Statutes 2017 461.19
Self-service, Minn. Statutes 2017 461.18
Schools, prohibition in, Minn. Statutes 2017 144.4165
Use, defined as smoking, Minn. Statutes 2017 144.414
Fees, nonsettlement cigarettes, Minn. Statutes 2017 297F.24
Filters, depositing on highways, Minn. Statutes 2017 169.42, 2017 169.421
Certificates and certification, Minn. Statutes 2017 299F.852, 2017 299F.854
Definitions, Minn. Statutes 2017 299F.850
Inspections, Minn. Statutes 2017 299F.855, 2017 299F.856
Labels and marks, Minn. Statutes 2017 299F.853
Local governments, regulation, Minn. Statutes 2017 299F.859
Packaging, Minn. Statutes 2017 299F.853
Reduced cigarette ignition propensity account, Minn. Statutes 2017 299F.857
Rules about, Minn. Statutes 2017 299F.855
Sale outside Minnesota, Minn. Statutes 2017 299F.858
Tests and testing, Minn. Statutes 2017 299F.851, 2017 299F.852
Violations and penalties, fines, Minn. Statutes 2017 299F.854
Forfeiture, Minn. Statutes 2017 297F.21, 2017 325F.781
Free sample packages, distributors, tax liability, Minn. Statutes 2017 297F.05
Imports violating federal law, defined as contraband, Minn. Statutes 2017 297F.21
Reports given, Minn. Statutes 2017 297F.11
Unlawful trade practices, Minn. Statutes 2017 325D.421
Injunctions, cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2017 297F.02
Generally, Minn. Statutes 2017 297F.11, 2017 297F.13
Vending devices, access denied, confiscation as contraband, Minn. Statutes 2017 297F.21
Affixed and unaffixed stamps, Minn. Statutes 2017 297F.13
Contraband or vehicles used in tax violations, Minn. Statutes 2017 297F.21
Generally, Minn. Statutes 2017 297F.15
Investigations, stamps, replacements, Minn. Statutes 2017 297F.08
Cost justification, Minn. Statutes 2017 325D.39
Defined, Minn. Statutes 2017 297F.01
False or fraudulent invoices, criminal penalties, Minn. Statutes 2017 297F.20
Generally, Minn. Statutes 2017 297F.13
Packages without invoices, defined as contraband, Minn. Statutes 2017 297F.21
Sales to Indian tribes, Minn. Statutes 2017 297F.07
Distributors, Minn. Statutes 2017 325D.415
Generally, Minn. Statutes 2017 297F.03, 2017 297F.04
Licensing period, Minn. Statutes 2017 297F.01, 2017 297F.03
Selling without license, Minn. Statutes 2017 297F.03, 2017 297F.21
Suspension, revocation, or refusal to issue or renew, cigarette and tobacco products taxes, violations, Minn. Statutes 2017 297F.03, 2017 297F.04, 2017 297F.13, 2017 297F.20, 2017 609B.153
Lighters, butane, Minn. Statutes 2017 609.5633, 2017 609.684
Definitions, Minn. Statutes 2017 297F.01
Informational reports, Minn. Statutes 2017 297F.11
Violations and penalties, fire safety, Minn. Statutes 2017 299F.854
Nonsettlement cigarettes, fees, Minn. Statutes 2017 297F.24
Contraband, Minn. Statutes 2017 297F.21
Electronic cigarettes, Minn. Statutes 2017 461.20
Fire safety, Minn. Statutes 2017 299F.853
Free samples, distribution, tax liability, Minn. Statutes 2017 297F.05
Inspections, Minn. Statutes 2017 297F.13
Stamps and stamping, see same under this topic
Unlawful trade practices, Minn. Statutes 2017 325D.421
Unstamped packages, Minn. Statutes 2017 297F.20, 2017 297F.21
Inspections, Minn. Statutes 2017 297F.13
License applications, Minn. Statutes 2017 297F.03
Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2017 297F.20
Children, Minn. Statutes 2017 609.685
Inmates, Minn. Statutes 2017 243.555
Unlawful trade practices, Minn. Statutes 2017 325D.421
Unstamped packages, Minn. Statutes 2017 297F.20
Generally, Minn. Statutes 2017 297F.21
Unstamped packages, illegal possession, Minn. Statutes 2017 297F.20
Presumed legal prices, publication, Minn. Statutes 2017 325D.371
Unfair pricing, Minn. Statutes 2017 325D.30 to 2017 325D.42
Weighted average retail price, Minn. Statutes 2017 297F.01
Promotional distribution, Minn. Statutes 2017 325F.76, 2017 325F.77
Generally, Minn. Statutes 2017 297F.13
Inspections, Revenue Department, Minn. Statutes 2017 297F.11, 2017 297F.13
Invoices, Minn. Statutes 2017 297F.07, 2017 297F.13
Cigarette and tobacco products tax informational reports, Minn. Statutes 2017 297F.11
Interstate shipments, Minn. Statutes 2017 297F.08
Out-of-state retailers, Minn. Statutes 2017 297F.09
Retail outlets, Minn. Statutes 2017 297F.01, 2017 297F.13
Delivery sales, Minn. Statutes 2017 325F.781
Invoices, duties, Minn. Statutes 2017 297F.13
Out-of-state retailers, Minn. Statutes 2017 297F.01, 2017 297F.031, 2017 325F.781
Payments by, sales taxes, Minn. Statutes 2017 297F.25
Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2017 297F.20
Records and record keeping, Minn. Statutes 2017 297F.07, 2017 297F.11, 2017 297F.13
Sales to Indian tribes, Minn. Statutes 2017 297F.07
Unfair Cigarette Sales Act, Minn. Statutes 2017 325D.31 to 2017 325D.42
Unfair sales, Minn. Statutes 2017 325D.30 to 2017 325D.44
Unlawful trade practices, Minn. Statutes 2017 325D.421
Sales and use tax permits, revocation, Minn. Statutes 2017 270C.722, 2017 297F.04, 2017 297F.185
Exemption, Minn. Statutes 2017 297A.67
Generally, Minn. Statutes 2017 297F.25
Blind persons, exemption from license fee, Minn. Statutes 2017 461.15
Delivery sales, Minn. Statutes 2017 325F.781
Fire safety testing, Minn. Statutes 2017 299F.851 to 2017 299F.859
Generally, see Sales under TOBACCO PRODUCTS
Income and franchise taxes, Minn. Statutes 2017 290.191
Indian tribes, Minn. Statutes 2017 297F.07
Invoices, see same under this topic
Kiosk sales, Minn. Statutes 2017 461.21
Licenses, see same under this topic
Local governments, license fees, Minn. Statutes 2017 461.12 to 2017 461.19
Quantities, cigarette and tobacco products tax monthly returns, Minn. Statutes 2017 297F.09
Records, Minn. Statutes 2017 297F.13, 2017 325D.39
Sale outside Minnesota, Minn. Statutes 2017 299F.858
Sales to children, Minn. Statutes 2017 325E.07, 2017 609.685
Tax-free sales, oceangoing vessels, Minn. Statutes 2017 297F.06
Unfair Cigarette Sales Act, Minn. Statutes 2017 325D.31 to 2017 325D.42
Unfair sales, Minn. Statutes 2017 325D.30 to 2017 325D.42
Unlawful trade practices, Minn. Statutes 2017 325D.421
Unlicensed sales, Minn. Statutes 2017 270C.722, 2017 297F.03, 2017 297F.21
Common carriers, informational reports, inspection of records, Minn. Statutes 2017 297F.11
Unlawful trade practices, Minn. Statutes 2017 325D.421
Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2017 297F.07
Warehouse records, Minn. Statutes 2017 297F.13
Smoking, see SMOKING
Smuggling, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2017 297F.04
Alteration, Minn. Statutes 2017 297F.20
Contraband, Minn. Statutes 2017 297F.07, 2017 297F.21
Counterfeiting, Minn. Statutes 2017 297F.20
Forgery, Minn. Statutes 2017 297F.20
Generally, Minn. Statutes 2017 297F.08
Health impact fee, Minn. Statutes 2017 297F.185
Incomplete stamps defined as contraband, Minn. Statutes 2017 297F.21
Indian stamps, sales violations, Minn. Statutes 2017 297F.20, 2017 297F.21
Inventories, affixed and unaffixed stamps, Minn. Statutes 2017 297F.13
Legibility, Minn. Statutes 2017 297F.08, 2017 297F.21
Meters, removal for unfair cigarette sales, Minn. Statutes 2017 325D.33
Records, Minn. Statutes 2017 297F.13
Sales tax stamp, Minn. Statutes 2017 297F.25
Unlawful trade practices, Minn. Statutes 2017 325D.421
Unstamped packages, Minn. Statutes 2017 297F.20, 2017 297F.21
Vending machines or devices, Minn. Statutes 2017 297F.13, 2017 325E.07
Separate inventory, stock acquired for retail sale, Minn. Statutes 2017 297F.13
Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2017 297F.07
Stolen goods, selling or receiving, conviction for, Minn. Statutes 2017 297F.04
Definitions, Minn. Statutes 2017 297F.01, 2017 325D.01, 2017 325D.32
Invoices, duties, Minn. Statutes 2017 297F.13
Licenses, see same under this topic
Notice received, license suspension, revocation, or denial, Minn. Statutes 2017 297F.04
Payments by, Minn. Statutes 2017 297F.03, 2017 297F.25
Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2017 297F.20
Records and record keeping, Minn. Statutes 2017 297F.07, 2017 297F.11, 2017 297F.13
Sales by, unfair discrimination and competition, Minn. Statutes 2017 325D.01
Service of process on, license suspension, revocation, or denial, Minn. Statutes 2017 297F.04
Generally, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Stamps and stamping, see same under this topic
Interstate commerce, contraband exception, Minn. Statutes 2017 297F.21
Unlawful trade practices, Minn. Statutes 2017 325D.421
Unstamped packages, criminal penalties, Minn. Statutes 2017 297F.20
Unfair Cigarette Sales Act, Minn. Statutes 2017 325D.31 to 2017 325D.42
Burden of proof, Minn. Statutes 2017 325D.33
Combination sales, Minn. Statutes 2017 325D.34
Commerce Department, investigations, Minn. Statutes 2017 325D.405
Confiscation and disposal, Minn. Statutes 2017 325D.33
Costs of cigarettes, establishing, Minn. Statutes 2017 325D.39
Definitions, Minn. Statutes 2017 325D.32
Distributors, Minn. Statutes 2017 325D.33, 2017 325D.36, 2017 325D.40, 2017 325D.415
Exemptions, Minn. Statutes 2017 325D.36, 2017 325D.37
Financial penalties, Minn. Statutes 2017 325D.33
Generally, Minn. Statutes 2017 325D.30 to 2017 325D.42
Lawsuits, Minn. Statutes 2017 325D.40
Policy of state, Minn. Statutes 2017 325D.30
Rebates or concessions, Minn. Statutes 2017 325D.33
Sales below cost, Minn. Statutes 2017 325D.30, 2017 325D.33, 2017 325D.34
Unlawful trade practices, Minn. Statutes 2017 325D.421
Violations, Minn. Statutes 2017 325D.33, 2017 325D.421
Unlawful trade practices, Minn. Statutes 2017 325D.421
Inmates, Minn. Statutes 2017 243.555
Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Vending machines or devices, Minn. Statutes 2017 297F.13, 2017 297F.21, 2017 325E.07
Cigarette and tobacco products taxes, see Violations and penalties under CIGARETTE AND TOBACCO PRODUCTS TAXES
Delivery sales violations, Minn. Statutes 2017 325F.781
Filters, depositing on highways, Minn. Statutes 2017 169.42, 2017 169.421
Fire safety, Minn. Statutes 2017 299F.854
Generally, Minn. Statutes 2017 297F.20
License cancellation, suspension, revocation, or refusal to issue or renew, Minn. Statutes 2017 297F.04, 2017 297F.13, 2017 297F.20, 2017 609B.153
Sales below cost, Minn. Statutes 2017 325D.30, 2017 325D.33, 2017 325D.34
Sales to minors, Minn. Statutes 2017 325E.07
Selling without license illegal, Minn. Statutes 2017 297F.03
Stolen goods, Minn. Statutes 2017 297F.04
Stamps, Minn. Statutes 2017 297F.08, 2017 297F.20
Unlawful trade practices, violations, Minn. Statutes 2017 325D.421
Unstamped packages, possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2017 297F.20
Vending machines or devices, Minn. Statutes 2017 325E.07
Wholesalers, compliance violations, revocation of permission to stock untaxed or unstamped goods, Minn. Statutes 2017 297F.07
Deliveries and shipments, Minn. Statutes 2017 297F.13, 2017 297F.21
Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2017 297F.20
Exclusions, Minn. Statutes 2017 325D.33
Generally, Minn. Statutes 2017 325D.32
Sales to Indian tribes, Minn. Statutes 2017 297F.07