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Office of the Revisor of Statutes

2006 Minnesota Statutes Index (topics)

RETAIL DEALERS

Agents, sales and use taxes, collections, Minn. Statutes 2006 297A.83

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement

Insurance payments, Minn. Statutes 2006 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2006 86B.401

Cats, see Dealers under CATS

Certifying to

Purchasers, sales and use tax exemptions, Minn. Statutes 2006 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts and agreements

Certified service providers, sales and use taxes, Minn. Statutes 2006 297A.995

Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2006 297A.76

Controlled substances, Minn. Statutes 2006 152.0971, 2006 152.101

Deceptive trade practices, Minn. Statutes 2006 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2006 297F.01

Electronic funds transfer terminals, Minn. Statutes 2006 47.61

Precursor substances, Minn. Statutes 2006 152.0971

Sales and use taxes, Minn. Statutes 2006 297A.66

Unfair cigarette sales, Minn. Statutes 2006 325D.32

Dogs, see Dealers under DOGS

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2006 47.61

Unauthorized withdrawals from, Minn. Statutes 2006 47.69

Farm equipment, dealers' rights

Dealership discontinuation, Minn. Statutes 2006 325E.05, 2006 325E.06, 2006 325E.062

Firearms, handguns, security measures, Minn. Statutes 2006 624.7161

Hardware, insurance, Minn. Statutes 2006 66A.08

Ice cream, see under FROZEN DAIRY FOODS

Indebtedness, bad debt allowances

Sales and use taxes, uniform administration, Minn. Statutes 2006 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2006 297A.91

Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2006 297A.91

Lottery retailers, see under STATE LOTTERY

Minnow retailers, Minn. Statutes 2006 97C.501

Motor vehicle dealers, see Dealers under MOTOR VEHICLES

Motor vehicle fuel, see Retail dealers under MOTOR VEHICLE FUEL

Nexus, sales and use taxes

Uniform administration, Minn. Statutes 2006 297A.995

Notice given

Finance charges, increases, Minn. Statutes 2006 334.16

Personal property confiscated for nonpayment of sales and use taxes, Minn. Statutes 2006 297A.91

Sales and use tax permits, revocation, contesting, Minn. Statutes 2006 270C.722

Out-of-state retailers

Cigarette and tobacco products taxes, Minn. Statutes 2006 297F.01, 2006 297F.031

Sales and use taxes, Minn. Statutes 2006 297A.66, 2006 297A.83

Tobacco products delivery sales, Minn. Statutes 2006 325F.781

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Posting (notices), lead solder, warnings, Minn. Statutes 2006 326.371

Purchasers, retailers defined as, Minn. Statutes 2006 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2006 297A.77, 2006 297A.78

Regulation, common carriers, Minn. Statutes 2006 297A.90

Residential building contractors

Licenses, exemption, Minn. Statutes 2006 326.84, 2006 326.89

Retailers maintaining a place of business in this state

Defined, Minn. Statutes 2006 297A.66

Retailers, Minn. Statutes 2006 17.53, 2006 325D.32

Sales and use taxes

Liability

Fraudulent collections, Minn. Statutes 2006 297A.665

Fraudulently claimed exemptions, Minn. Statutes 2006 297A.665

Generally, Minn. Statutes 2006 297A.92

New permits after revocation, Minn. Statutes 2006 270C.722

Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2006 297A.666

Out-of-state retailers, Minn. Statutes 2006 297A.66, 2006 297A.83

Payment, liability, Minn. Statutes 2006 289A.31

Returns, filing, Minn. Statutes 2006 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2006 297A.66

Refunds, Minn. Statutes 2006 325F.80

Seller financed agricultural input sales, Minn. Statutes 2006 325E.35, 2006 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2006 297A.91

Sales and use taxes, Minn. Statutes 2006 270C.722, 2006 297A.91, 2006 297A.92

Suppliers, retailers defined as, Minn. Statutes 2006 152.0971

Surety bonds, sales and use taxes, liability

Bonds in lieu of security, Minn. Statutes 2006 297A.92

Tangible personal property, Minn. Statutes 2006 297A.91

Taxes, sales and use, Minn. Statutes 2006 270C.722, 2006 297A.665, 2006 297A.92

Tires, Minn. Statutes 2006 325E.32

Tobacco products delivery sales, Minn. Statutes 2006 325F.781

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2006 325D.01, 2006 325D.03, 2006 325D.04

Unlawful trade practices, Minn. Statutes 2006 325D.11, 2006 325D.12

Wild rice, Minn. Statutes 2006 30.49

Wood and wood products, Minn. Statutes 2006 216C.265