RETAIL DEALERS

All-terrain vehicles, sales and use tax, Minn. Law 2017 1Sp c 1 art 21 s 2

Boats, sales and use tax, Minn. Law 2017 1Sp c 1 art 21 s 3

Deceptive trade practices, Minn. Law 2023 c 57 art 4 s 6, 7

Definitions, retail delivery fees, Minn. Law 2023 c 68 art 3 s 8

Definitions, sales and use taxes, Minn. Law 2017 1Sp c 1 art 3 s 9, 11, 43, 44

Electric-assisted bicycles, rebate program, eligibility, Minn. Law 2023 c 68 art 4 s 78

Electronic point-of-sale terminals, unauthorized access, Minn. Law 2018 c 123 s 4 to 2018 c 123 s 6

Marketplace producers and retailers, sales and use taxes, Minn. Law 2017 1Sp c 1 art 3 s 9, 10, 12, 43, 44

Marketplace providers and retailers, sales and use taxes, definition, Minn. Law 2021 1Sp c 14 art 14 s 3

Out-of-state retailers, cigarette and tobacco products taxes, Minn. Law 2021 1Sp c 14 art 5 s 3 to 2021 1Sp c 14 art 5 s 8

Out-of-state retailers, sales and use taxes, Minn. Law 2019 1Sp c 6 art 3 s 4, 5

Paint, architectural paint product stewardship program, Minn. Law 2023 c 60 art 3 s 8

Retail delivery fees

Collection, Minn. Law 2023 c 68 art 3 s 11

Definitions, Minn. Law 2023 c 68 art 3 s 8

Exemptions, Minn. Law 2023 c 68 art 3 s 10

Generally, Minn. Law 2023 c 68 art 3 s 8 to 2023 c 68 art 3 s 12

Imposition of fee, Minn. Law 2023 c 68 art 3 s 9

Sales and use taxes

Liability, marketplace producers and retailers, Minn. Law 2017 1Sp c 1 art 3 s 12

Marketplace producers and retailers, Minn. Law 2017 1Sp c 1 art 3 s 9, 10, 12, 43, 44

Out-of-state retailers, Minn. Law 2017 1Sp c 1 art 3 s 9 to 2017 1Sp c 1 art 3 s 12, 43, 44

Returns, filing, Minn. Law 2017 1Sp c 1 art 16 s 25

Sales and use taxes, liability, marketplace providers and retailers, Minn. Law 2019 1Sp c 6 art 3 s 6

Snowmobiles, sales and use tax, Minn. Law 2017 1Sp c 1 art 21 s 1

Unfair discrimination and competition definitions, cost, Minn. Law 2023 c 57 art 4 s 5