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2004 Minnesota Statutes Index (topics)

RETAIL DEALERS

Advertising, out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2004 297A.66

Affiliates, retailers maintaining a place of business in this state, sales and use taxes, Minn. Statutes 2004 297A.66

Agents, sales and use taxes, collections, Minn. Statutes 2004 297A.83

Agreements by, sales and use taxes

Adding to price, uniform methods, Minn. Statutes 2004 297A.76

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement

Insurance payments, Minn. Statutes 2004 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2004 86B.401

Cats, see Dealers under CATS

Certifying to

Purchasers, sales and use tax exemptions, Minn. Statutes 2004 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts, certified service providers

Sales and use taxes, Minn. Statutes 2004 297A.995

Controlled substances, Minn. Statutes 2004 152.0971, 2004 152.101

Deceptive trade practices, Minn. Statutes 2004 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.01

Electronic funds transfer terminals, Minn. Statutes 2004 47.61

Precursor substances, Minn. Statutes 2004 152.0971

Sales and use taxes, Minn. Statutes 2004 297A.61, 2004 297A.66

Unfair cigarette sales, Minn. Statutes 2004 325D.32

Dogs, see Dealers under DOGS

Electricity

Retail dealers defined as energy providers, Minn. Statutes 2004 119A.42

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2004 47.61

Unauthorized withdrawals from, application of law, Minn. Statutes 2004 47.69

Farm equipment, dealers' rights

Dealership discontinuation, Minn. Statutes 2004 325E.05, 2004 325E.06, 2004 325E.062

Firearms, handguns, security measures, Minn. Statutes 2004 624.7161

Furnace oil, retail dealers

Defined as energy providers, Minn. Statutes 2004 119A.42

Hardware, insurance, Minn. Statutes 2004 66A.08

Ice cream, see under FROZEN DAIRY FOODS

Indebtedness, bad debt allowances

Sales and use taxes, uniform administration, Minn. Statutes 2004 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2004 297A.91

Lawsuits, sales and use taxes

Nonpayment, confiscation of personal property, Minn. Statutes 2004 297A.91

Lottery retailers, see under STATE LOTTERY

Minnow retailers, Minn. Statutes 2004 97C.501

Motor vehicle dealers, see Dealers under MOTOR VEHICLES

Motor vehicle fuel, see Retail dealers under MOTOR VEHICLE FUEL

Natural gas, retail dealers

Defined as energy providers, Minn. Statutes 2004 119A.42

Nexus, sales and use taxes, uniform administration, Minn. Statutes 2004 297A.995

Notice given

Finance charges, increases, Minn. Statutes 2004 334.16

Personal property confiscated for nonpayment of sales and use taxes, Minn. Statutes 2004 297A.91

Sales and use tax permits, revocation, contesting, Minn. Statutes 2004 297A.86

Notice received

Sales and use tax permits, revocation, Minn. Statutes 2004 297A.86

Security, sales and use tax liability, deficiency, Minn. Statutes 2004 297A.92

Out-of-state retailers, sales and use taxes, Minn. Statutes 2004 297A.66, 2004 297A.83

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Posting (notices), lead solder, warnings, Minn. Statutes 2004 326.371

Presumptions, out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2004 297A.66

Propane gas, retail dealers

Defined as energy providers, Minn. Statutes 2004 119A.42

Purchasers, retailers defined as, Minn. Statutes 2004 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2004 297A.77, 2004 297A.78

Regulation, common carriers, Minn. Statutes 2004 297A.90

Related entities, retailers maintaining a place of business in this state, sales and use taxes, Minn. Statutes 2004 297A.66

Residential building contractors, licenses, exemption, Minn. Statutes 2004 326.84, 2004 326.89

Retailers maintaining a place of business in this state

Defined, Minn. Statutes 2004 297A.66

Retailers, Minn. Statutes 2004 17.53, 2004 325D.32

Sales and use taxes, liability

Fraudulent collections, Minn. Statutes 2004 297A.665

Fraudulently claimed exemptions, Minn. Statutes 2004 297A.665

Generally, Minn. Statutes 2004 297A.92

New permits after revocation, Minn. Statutes 2004 297A.86

Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2004 297A.666

Sales and use taxes

Out-of-state retailers, Minn. Statutes 2004 297A.66, 2004 297A.83

Payment, liability, Minn. Statutes 2004 289A.31

Returns, filing, Minn. Statutes 2004 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2004 297A.66

Refunds, Minn. Statutes 2004 325F.80

Seller financed agricultural input sales, Minn. Statutes 2004 325E.35, 2004 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2004 297A.91

Sales and use taxes, Minn. Statutes 2004 297A.86, 2004 297A.91, 2004 297A.92

Suppliers, retailers defined as, Minn. Statutes 2004 152.0971

Surety bonds

Sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2004 297A.92

Tangible personal property, Minn. Statutes 2004 297A.91

Taxes, sales and use, Minn. Statutes 2004 297A.665, 2004 297A.86, 2004 297A.92

Tires, Minn. Statutes 2004 325E.32

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2004 325D.01, 2004 325D.03, 2004 325D.04

Unlawful trade practices, Minn. Statutes 2004 325D.11, 2004 325D.12

Wild rice, Minn. Statutes 2004 30.49

Wood and wood products, Minn. Statutes 2004 119A.42