ENTERTAINERS

Actors, see ACTORS (THEATERS AND SHOWS)

Amusements, see RECREATION AND AMUSEMENT

Child labor law, exemptions, Minn. Statutes 2025 181A.07

Entertainment taxes, see under INCOME AND FRANCHISE TAXES

Gifts, entertainment defined as, lobbyist gifts, Minn. Rules 4512.0100

Noise, Minn. Rules 7030.0050

Nonresidents

Income earned in state, determination, assignment, Minn. Statutes 2025 290.17

Tax liability, Minn. Statutes 2025 290.9201

Sales and use taxes, Minn. Rules 8130.0900, 8130.5800

Withholding (taxes) statements, copies to, Minn. Statutes 2025 289A.09, 290.9201

Workers' compensation coverage, Minn. Rules 5224.0300

Workplace accident and injury reduction, duties, Minn. Rules 5208.1500