ENTERTAINERS

Actors, see ACTORS (THEATERS AND SHOWS)

Child labor law, exemptions, Minn. Statutes 2026 181A.07

Entertainment taxes, see under INCOME AND FRANCHISE TAXES

Nonresidents

Income earned in state, determination, assignment, Minn. Statutes 2026 290.17

Tax liability, Minn. Statutes 2026 290.9201

Withholding (taxes) statements, copies to, Minn. Statutes 2026 289A.09, 290.9201