BUSINESSES

Administrative rules, compliance cost threshold exemption, Minn. Statutes 2026 14.127

Advertising, see Business areas under OUTDOOR ADVERTISING

Affiliates or subsidiaries of a business dominant in its field of operation

Defined, Minn. Rules 1230.0150

Preferences, state contracts, Minn. Rules 1230.1400 to 1230.1910

Affirmative action in state contracts, Minn. Statutes 2026 363A.36, 363A.37

Affirmative business enterprise employment, Minn. Statutes 2026 268A.01

Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2026 481.02

Assistance by, early warning system (industrial facilities, closings, layoffs, or relocation), Minn. Statutes 2026 116L.976

Assistance to, financial assistance, data, classification, Minn. Statutes 2026 13.591

Awards and prizes, data, classification, Minn. Statutes 2026 13.48

Billiard halls, licenses, Minn. Statutes 2026 412.221

Blacksmith shops, Minn. Statutes 2026 462.12

Border cities, seed capital investment credit, Minn. Statutes 2026 116J.8732, 290.06

Brokers, see BROKERS

Business filings

Fraudulent filing prevention, see BUSINESS FILING FRAUD PREVENTION ACT

Business identification numbers, see Taxpayer identification numbers under TAXES

Business incubators, Minn. Statutes 2026 297A.71

Business trusts, see BUSINESS TRUSTS

Businesses with disrupted access, mitigation of harm, Minn. Statutes 2026 160.165

Capitol area, see Businesses under CAPITOL AREA

Car washes, sales and use taxes, Minn. Statutes 2026 297A.61

Collaboration, adult basic education, Minn. Statutes 2026 124D.52

Commercial establishment, defined, Minn. Rules 5200.1106

Commercial generators, businesses defined as, Minn. Statutes 2026 297H.01

Concealing criminal proceeds, Minn. Statutes 2026 609.497

Contracts and agreements

Affirmative action in state contracts, Minn. Statutes 2026 363A.36, 363A.37

Consumer data privacy, Minn. Statutes 2026 325M.12

Covenants not to compete, Minn. Statutes 2026 181.988

Local children's mental health collaboratives, formation, Minn. Statutes 2026 245.493

Restrictive employment covenants, Minn. Statutes 2026 181.9881

State contracts, see STATE CONTRACTS

Contributions from, Pathways program, Job Skills Partnership, Minn. Statutes 2026 116L.04

Corporations, see BUSINESS CORPORATIONS

Data, consumer data privacy, Minn. Statutes 2026 325M.12

Definitions

Business records as evidence, Minn. Statutes 2026 600.01

Campaign practices, Minn. Rules 4501.0100

Cigarette and tobacco products taxes, Minn. Statutes 2026 297F.01

Classification of property, Minn. Statutes 2026 273.13

Home care and hospice service, Minn. Rules 4664.0003

Human Rights Act, Minn. Statutes 2026 363A.03

Manufactured home sales, Minn. Statutes 2026 327B.04

Motor Vehicle Retail Installment Sales Act, Minn. Statutes 2026 53C.01

Partnerships, Minn. Statutes 2026 323A.0101

Seed capital investment credit, Minn. Statutes 2026 116J.8732

Solid waste management taxes, Minn. Statutes 2026 297H.01

State contracts, Minn. Rules 1230.3100

State employee code of ethics, Minn. Statutes 2026 43A.38

Development corporations, Minn. Statutes 2026 174.02, 301.71 to 301.84, 302A.031

Directors

Liability insurance, Minn. Statutes 2026 60A.092, 62I.02

Life insurance, insurable interest in life of insured required, Minn. Statutes 2026 60A.0783

Disaster volunteer organizations providing, immunity from liability, Minn. Statutes 2026 12.03, 12.22

Disclosure, income and franchise tax returns, Minn. Statutes 2026 270B.131

Discrimination

Policy of state, Minn. Statutes 2026 363A.02

Unfair discriminatory practices, Minn. Statutes 2026 363A.02, 363A.17, 363A.30

Distributors, see DISTRIBUTORS

Domicile, presumptions, income and franchise taxes, Minn. Rules 8001.0300

Dominant in its field of operation, defined, Minn. Rules 1230.0150

Energy supply emergency conservation and allocation plan, Minn. Statutes 2026 216C.15

Evidence, records, Minn. Statutes 2026 600.02, 600.03

Expenses, see BUSINESS EXPENSES

Gambling violations, see Violations and penalties under GAMBLING

Good faith, emergency medical services violations reports, immunity from liability, Minn. Statutes 2026 144E.305

Goodwill, sale, gains on, allocation to state, income and franchise taxes, Minn. Statutes 2026 290.17

Grants to

Greater Minnesota business development public infrastructure grants, Minn. Statutes 2026 116J.431

Job training program for outstate Minnesota new and expanding businesses, Minn. Statutes 2026 116L.40 to 116L.42

Job vacancies, first source agreements, Minn. Statutes 2026 116L.66

Launch Minnesota, entrepreneur education grants, Minn. Statutes 2026 116J.8751

Gross income, allocation to state, Minn. Statutes 2026 290.17

Home occupations, see HOME-BASED BUSINESSES

Information industries, Minn. Statutes 2026 116M.17, 116M.18

Inspections, payroll and business records, Minn. Statutes 2026 176.181

Joint ventures

Defined, Minn. Rules 1230.0150

Preferences, state contracts, Minn. Rules 1230.1400 to 1230.1910

Liability, emergency medical services violations reports, immunity, Minn. Statutes 2026 144E.305

Licenses, see BUSINESS LICENSES

Licenses, generally, Minn. Rules 4348.0100 to 4348.0300

Liquidation, services incidental to, debt management services providers, exclusion, Minn. Statutes 2026 332A.02

Loans to

Development loans, Minn. Statutes 2026 41A.01 to 41A.06, 465.78, 469.148

Interest rates, Minn. Statutes 2026 334.011

Job vacancies, first source agreements, Minn. Statutes 2026 116L.66

Loans to, tourism-related businesses, eligibility, Minn. Rules 4308.0020

Location, misrepresentation as deceptive trade practice, Minn. Statutes 2026 325D.46

Managers, life insurance, insurable interest in life of insured, Minn. Statutes 2026 60A.0783

Manufactured home sales, established place of business, Minn. Statutes 2026 327B.04, 327B.05, 327B.09

Marketplace providers, sales and use taxes, Minn. Statutes 2026 297A.66

Minnesota business identification numbers, see Taxpayer identification numbers under TAXES

Minnesota business identification numbers, asbestos abatement contractor license applications, Minn. Rules 4620.3200

Names, including words "bank," "trust," or "insurance", Minn. Statutes 2026 5.37

Noncompete covenants, income from, allocation to state, Minn. Statutes 2026 290.17

Office equipment, personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2026 277.20, 277.21

Officers, liability insurance, Minn. Statutes 2026 60A.092, 62I.02

Online businesses, accommodations intermediaries, collection of sales and use taxes, Minn. Statutes 2026 297A.61, 297A.66

Owners

Child support, Minn. Statutes 2026 518A.30

Distribution of ownership interests, trusts, Minn. Statutes 2026 501C.1106

Life insurance, insurable interest in life of insured required, Minn. Statutes 2026 60A.0783

Minors, use in child sexual abuse material, Minn. Statutes 2026 617.246

Representation, Minn. Statutes 2026 469.1831, 469.203

Unemployment insurance, Minn. Statutes 2026 268.085

Workers' compensation, coverage, election, Minn. Statutes 2026 176.041

Permits, Minnesota Business First Stop, Minn. Statutes 2026 84.0267, 103B.107, 116J.035

Personal property primarily used in, sales and use taxes, Minn. Rules 8130.5800

Power of attorney, general authority, Minn. Statutes 2026 523.24

Principal place of business

Defined, Minn. Rules 4501.0100

Definitions, state contracts, Minn. Rules 1230.0150

Public nuisances

Acts constituting, Minn. Statutes 2026 617.81

County ordinance for prevention of, Minn. Statutes 2026 394.21

Publicly owned, towns, dissolution, procedures, Minn. Statutes 2026 368.47

Qualified business, definitions, Minn. Statutes 2026 116J.8732, 116J.8738

Receipts, defined as income, Minn. Statutes 2026 501C.1103

Records and record keeping

Court orders to produce, failure to comply, contempt, Minn. Statutes 2026 8.16

Destruction, mutilation, or alteration, forgery, Minn. Statutes 2026 609.63

Evidence, status, Minn. Statutes 2026 600.01 to 600.04

Subpoenas to produce, Minn. Statutes 2026 8.16

Relocation requirements, economic response team, Minn. Statutes 2026 116J.872

Reports given, emergency medical services, violations, immunity from liability, Minn. Statutes 2026 144E.305

Road construction effects, mitigation, Minn. Statutes 2026 160.165

Signs, capitol area, Minn. Rules 2400.2040

Small businesses, see SMALL BUSINESSES

Sole proprietorships, appearance for, Minn. Statutes 2026 481.02, 491A.02

Solicitation of business, included activities, income and franchise taxes, Minn. Statutes 2026 290.015

Specific types

State contracts, see STATE CONTRACTS

State contracts, bid data, classification, Minn. Statutes 2026 13.591

Subpoenas, records, Minn. Statutes 2026 8.16

Subsidies, see Business subsidies under EMPLOYMENT AND ECONOMIC DEVELOPMENT DEPARTMENT

Successors, Minn. Statutes 2026 270B.03, 270C.57

Targeted group businesses, definitions, Minn. Rules 1230.0150

Tax liens, successor businesses, duties, Minn. Statutes 2026 270C.57

Telephone services, multiline telephone system service, 911 requirements, Minn. Statutes 2026 403.15

Tourist-oriented businesses, Minn. Statutes 2026 160.292, 160.295

Transfer of businesses, successor liability, Minn. Statutes 2026 270C.57

Transportation construction effects, mitigation, Minn. Statutes 2026 160.165

Trustees, defined as businesses, Minn. Statutes 2026 363A.03

Unfair discriminatory practices, Minn. Statutes 2026 363A.02, 363A.17, 363A.30

Unitary businesses, see under INCOME AND FRANCHISE TAXES

Unrelated business income, income and franchise taxes, subject to tax under Internal Revenue Code, Minn. Statutes 2026 290.05

Value-added manufacturing, Minn. Statutes 2026 116M.17, 116M.18

Violations and penalties, records, producing, Minn. Statutes 2026 8.16