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Office of the Revisor of Statutes

2016 Minnesota Statutes Index (topics)

RETAIL DEALERS

Agents, sales and use taxes, collections, Minn. Statutes 2016 297A.83

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement, insurance payments, Minn. Statutes 2016 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2016 86B.401

Bullion product dealers, Minn. Statutes 2016 80G.01 to 2016 80G.10

Cats, see Dealers under CATS

Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2016 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts and agreements

Certified service providers, sales and use taxes, Minn. Statutes 2016 297A.995

Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2016 297A.76

Controlled substances, Minn. Statutes 2016 152.0971, 2016 152.101

Deceptive trade practices, Minn. Statutes 2016 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2016 297F.01

Electronic funds transfer terminals, Minn. Statutes 2016 47.61

Precursor substances, Minn. Statutes 2016 152.0971

Sales and use taxes, Minn. Statutes 2016 297A.66

Unemployment Insurance Law, Minn. Statutes 2016 268.035

Unfair cigarette sales, Minn. Statutes 2016 325D.32

Dogs, see Dealers under DOGS

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2016 47.61

Unauthorized withdrawals from, Minn. Statutes 2016 47.69

Employment, product demonstrators' services defined as, Minn. Statutes 2016 268.035

Farm equipment, dealers' rights, dealership discontinuation, Minn. Statutes 2016 325E.05, 2016 325E.06, 2016 325E.062

Finance charges, increases, notice given, Minn. Statutes 2016 334.16

Firearms, handguns, security measures, Minn. Statutes 2016 624.7161

Hardware, insurance, Minn. Statutes 2016 66A.08

Ice cream, see under FROZEN DAIRY FOODS

Indebtedness, bad debt allowances, sales and use taxes, uniform administration, Minn. Statutes 2016 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2016 297A.91

Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2016 297A.91

Lead solder, warnings, Minn. Statutes 2016 326B.439

Lottery retailers, see under STATE LOTTERY

Minnow retailers, Minn. Statutes 2016 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 2016 297A.995

Out-of-state retailers

Cigarette and tobacco products taxes, Minn. Statutes 2016 297F.01, 2016 297F.031

Sales and use taxes, Minn. Statutes 2016 297A.66, 2016 297A.83

Tobacco products delivery sales, Minn. Statutes 2016 325F.781

Paint, architectural paint product stewardship program, Minn. Statutes 2016 115A.1415

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Portable electronics insurance sales, Minn. Statutes 2016 60K.381

Purchasers, retailers defined as, Minn. Statutes 2016 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2016 297A.77, 2016 297A.78

Regulation, common carriers, Minn. Statutes 2016 297A.90

Residential building contractors, licenses, exemption, Minn. Statutes 2016 326B.805, 2016 326B.83

Retailers maintaining a place of business in this state, defined, Minn. Statutes 2016 297A.66

Retailers, Minn. Statutes 2016 17.53, 2016 325D.32

Sales and use taxes

Liability

Fraudulent collections, Minn. Statutes 2016 297A.665

Fraudulently claimed exemptions, Minn. Statutes 2016 297A.665

Generally, Minn. Statutes 2016 297A.92

New permits after revocation, Minn. Statutes 2016 270C.722

Out-of-state retailers, Minn. Statutes 2016 297A.66, 2016 297A.83

Payment, liability, Minn. Statutes 2016 289A.31

Returns, filing, Minn. Statutes 2016 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2016 297A.66

Refunds, Minn. Statutes 2016 325F.80

Seller financed agricultural input sales, Minn. Statutes 2016 325E.35, 2016 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2016 297A.91

Sales and use taxes, Minn. Statutes 2016 270C.722, 2016 297A.91, 2016 297A.92

Suppliers, retailers defined as, Minn. Statutes 2016 152.0971

Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2016 297A.92

Tangible personal property, Minn. Statutes 2016 297A.91

Taxes, sales and use, Minn. Statutes 2016 270C.722, 2016 297A.665, 2016 297A.92

Tires, Minn. Statutes 2016 325E.32

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2016 325D.01, 2016 325D.03, 2016 325D.04

Unlawful trade practices, Minn. Statutes 2016 325D.11, 2016 325D.12

Wild rice, Minn. Statutes 2016 30.49

Wood and wood products, Minn. Statutes 2016 216C.265