2026 Minnesota Statutes Index (topics)
BUSINESSES
Administrative rules, compliance cost threshold exemption, Minn. Statutes 2026 14.127
Advertising, see Business areas under OUTDOOR ADVERTISING
Affirmative action in state contracts, Minn. Statutes 2026 363A.36, 363A.37
Affirmative business enterprise employment, Minn. Statutes 2026 268A.01
Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2026 481.02
Assistance by, early warning system (industrial facilities, closings, layoffs, or relocation), Minn. Statutes 2026 116L.976
Assistance to, financial assistance, data, classification, Minn. Statutes 2026 13.591
Awards and prizes, data, classification, Minn. Statutes 2026 13.48
Billiard halls, licenses, Minn. Statutes 2026 412.221
Blacksmith shops, Minn. Statutes 2026 462.12
Border cities, seed capital investment credit, Minn. Statutes 2026 116J.8732, 290.06
Business filings
Fraudulent filing prevention, see BUSINESS FILING FRAUD PREVENTION ACT
Business identification numbers, see Taxpayer identification numbers under TAXES
Business incubators, Minn. Statutes 2026 297A.71
Business trusts, see BUSINESS TRUSTS
Businesses with disrupted access, mitigation of harm, Minn. Statutes 2026 160.165
Car washes, sales and use taxes, Minn. Statutes 2026 297A.61
Collaboration, adult basic education, Minn. Statutes 2026 124D.52
Commercial generators, businesses defined as, Minn. Statutes 2026 297H.01
Concealing criminal proceeds, Minn. Statutes 2026 609.497
Contracts and agreements
Affirmative action in state contracts, Minn. Statutes 2026 363A.36, 363A.37
Consumer data privacy, Minn. Statutes 2026 325M.12
Covenants not to compete, Minn. Statutes 2026 181.988
Local children's mental health collaboratives, formation, Minn. Statutes 2026 245.493
Restrictive employment covenants, Minn. Statutes 2026 181.9881
State contracts, see STATE CONTRACTS
Contributions from, Pathways program, Job Skills Partnership, Minn. Statutes 2026 116L.04
Corporations, see BUSINESS CORPORATIONS
Data, consumer data privacy, Minn. Statutes 2026 325M.12
Definitions
Business records as evidence, Minn. Statutes 2026 600.01
Cigarette and tobacco products taxes, Minn. Statutes 2026 297F.01
Classification of property, Minn. Statutes 2026 273.13
Human Rights Act, Minn. Statutes 2026 363A.03
Manufactured home sales, Minn. Statutes 2026 327B.04
Motor Vehicle Retail Installment Sales Act, Minn. Statutes 2026 53C.01
Partnerships, Minn. Statutes 2026 323A.0101
Seed capital investment credit, Minn. Statutes 2026 116J.8732
Solid waste management taxes, Minn. Statutes 2026 297H.01
State employee code of ethics, Minn. Statutes 2026 43A.38
Development corporations, Minn. Statutes 2026 174.02, 301.71 to 301.84, 302A.031
Directors
Liability insurance, Minn. Statutes 2026 60A.092, 62I.02
Life insurance, insurable interest in life of insured required, Minn. Statutes 2026 60A.0783
Disaster volunteer organizations providing, immunity from liability, Minn. Statutes 2026 12.03, 12.22
Disclosure, income and franchise tax returns, Minn. Statutes 2026 270B.131
Discrimination
Policy of state, Minn. Statutes 2026 363A.02
Unfair discriminatory practices, Minn. Statutes 2026 363A.02, 363A.17, 363A.30
Energy supply emergency conservation and allocation plan, Minn. Statutes 2026 216C.15
Evidence, records, Minn. Statutes 2026 600.02, 600.03
Expenses, see BUSINESS EXPENSES
Gambling violations, see Violations and penalties under GAMBLING
Good faith, emergency medical services violations reports, immunity from liability, Minn. Statutes 2026 144E.305
Goodwill, sale, gains on, allocation to state, income and franchise taxes, Minn. Statutes 2026 290.17
Grants to
Greater Minnesota business development public infrastructure grants, Minn. Statutes 2026 116J.431
Job training program for outstate Minnesota new and expanding businesses, Minn. Statutes 2026 116L.40 to 116L.42
Job vacancies, first source agreements, Minn. Statutes 2026 116L.66
Launch Minnesota, entrepreneur education grants, Minn. Statutes 2026 116J.8751
Gross income, allocation to state, Minn. Statutes 2026 290.17
Information industries, Minn. Statutes 2026 116M.17, 116M.18
Inspections, payroll and business records, Minn. Statutes 2026 176.181
Liability, emergency medical services violations reports, immunity, Minn. Statutes 2026 144E.305
Licenses, see BUSINESS LICENSES
Liquidation, services incidental to, debt management services providers, exclusion, Minn. Statutes 2026 332A.02
Loans to
Development loans, Minn. Statutes 2026 41A.01 to 41A.06, 465.78, 469.148
Interest rates, Minn. Statutes 2026 334.011
Job vacancies, first source agreements, Minn. Statutes 2026 116L.66
Location, misrepresentation as deceptive trade practice, Minn. Statutes 2026 325D.46
Managers, life insurance, insurable interest in life of insured, Minn. Statutes 2026 60A.0783
Manufactured home sales, established place of business, Minn. Statutes 2026 327B.04, 327B.05, 327B.09
Marketplace providers, sales and use taxes, Minn. Statutes 2026 297A.66
Minnesota business identification numbers, see Taxpayer identification numbers under TAXES
Names, including words "bank," "trust," or "insurance", Minn. Statutes 2026 5.37
Noncompete covenants, income from, allocation to state, Minn. Statutes 2026 290.17
Office equipment, personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2026 277.20, 277.21
Officers, liability insurance, Minn. Statutes 2026 60A.092, 62I.02
Online businesses, accommodations intermediaries, collection of sales and use taxes, Minn. Statutes 2026 297A.61, 297A.66
Owners
Child support, Minn. Statutes 2026 518A.30
Distribution of ownership interests, trusts, Minn. Statutes 2026 501C.1106
Life insurance, insurable interest in life of insured required, Minn. Statutes 2026 60A.0783
Minors, use in child sexual abuse material, Minn. Statutes 2026 617.246
Representation, Minn. Statutes 2026 469.1831, 469.203
Unemployment insurance, Minn. Statutes 2026 268.085
Workers' compensation, coverage, election, Minn. Statutes 2026 176.041
Permits, Minnesota Business First Stop, Minn. Statutes 2026 84.0267, 103B.107, 116J.035
Power of attorney, general authority, Minn. Statutes 2026 523.24
Public nuisances
Acts constituting, Minn. Statutes 2026 617.81
County ordinance for prevention of, Minn. Statutes 2026 394.21
Publicly owned, towns, dissolution, procedures, Minn. Statutes 2026 368.47
Qualified business, definitions, Minn. Statutes 2026 116J.8732, 116J.8738
Receipts, defined as income, Minn. Statutes 2026 501C.1103
Records and record keeping
Court orders to produce, failure to comply, contempt, Minn. Statutes 2026 8.16
Destruction, mutilation, or alteration, forgery, Minn. Statutes 2026 609.63
Evidence, status, Minn. Statutes 2026 600.01 to 600.04
Subpoenas to produce, Minn. Statutes 2026 8.16
Relocation requirements, economic response team, Minn. Statutes 2026 116J.872
Reports given, emergency medical services, violations, immunity from liability, Minn. Statutes 2026 144E.305
Road construction effects, mitigation, Minn. Statutes 2026 160.165
Small businesses, see SMALL BUSINESSES
Sole proprietorships, appearance for, Minn. Statutes 2026 481.02, 491A.02
Solicitation of business, included activities, income and franchise taxes, Minn. Statutes 2026 290.015
Specific types, see specific index headings
State contracts, bid data, classification, Minn. Statutes 2026 13.591
Subpoenas, records, Minn. Statutes 2026 8.16
Subsidies, see Business subsidies under EMPLOYMENT AND ECONOMIC DEVELOPMENT DEPARTMENT
Successors, Minn. Statutes 2026 270B.03, 270C.57
Tax liens, successor businesses, duties, Minn. Statutes 2026 270C.57
Telephone services, multiline telephone system service, 911 requirements, Minn. Statutes 2026 403.15
Tourist-oriented businesses, Minn. Statutes 2026 160.292, 160.295
Transfer of businesses, successor liability, Minn. Statutes 2026 270C.57
Transportation construction effects, mitigation, Minn. Statutes 2026 160.165
Trustees, defined as businesses, Minn. Statutes 2026 363A.03
Unfair discriminatory practices, Minn. Statutes 2026 363A.02, 363A.17, 363A.30
Unitary businesses, see under INCOME AND FRANCHISE TAXES
Value-added manufacturing, Minn. Statutes 2026 116M.17, 116M.18
Violations and penalties, records, producing, Minn. Statutes 2026 8.16