CARNIVALS

Coin-operated entertainment and amusement devices, sales and use tax exemption, Minn. Statutes 2026 297A.68

Community carnivals, games prizes, sales and use taxes, Minn. Statutes 2026 297A.68

Defined, licensing, Minn. Statutes 2026 437.10

Food, licensing, Minn. Statutes 2026 28A.065

Food preparation and service, see FOOD PREPARATION AND SERVICE

Licenses

County boards, duties, Minn. Statutes 2026 375.40

Exceptions, Minn. Statutes 2026 375.42

Food, Minn. Statutes 2026 28A.065

Towns, Minn. Statutes 2026 437.07 to 437.09

Violations, Minn. Statutes 2026 375.41, 437.09

Motor vehicles, Minn. Statutes 2026 168.183

Permits, towns, Minn. Statutes 2026 437.07 to 437.09

Public assembly tents, see PUBLIC ASSEMBLY TENTS

Sales and use taxes, admissions, Minn. Rules 8130.0900

Seasonal employees, Fair Labor Standards Act, exclusion, Minn. Statutes 2026 177.23

Violations and penalties, licenses, Minn. Statutes 2026 375.41, 437.09