Agents, sales and use taxes, collections, Minn. Statutes 2015 297A.83
Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES
Auto glass repair or replacement, insurance payments, Minn. Statutes 2015 325F.783
Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS
Boats, sales and use tax, Minn. Statutes 2015 86B.401
Bullion coin dealers, Minn. Statutes 2015 80G.01 to 80G.10
Cats, see Dealers under CATS
Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2015 297A.665
Cigarettes, see Retailers under CIGARETTES
Contracts and agreements
Certified service providers, sales and use taxes, Minn. Statutes 2015 297A.995
Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2015 297A.76
Controlled substances, Minn. Statutes 2015 152.0971, 152.101
Deceptive trade practices, Minn. Statutes 2015 325D.44
Definitions
Cigarette and tobacco products taxes, Minn. Statutes 2015 297F.01
Electronic funds transfer terminals, Minn. Statutes 2015 47.61
Precursor substances, Minn. Statutes 2015 152.0971
Sales and use taxes, Minn. Statutes 2015 297A.66
Unemployment Insurance Law, Minn. Statutes 2015 268.035
Unfair cigarette sales, Minn. Statutes 2015 325D.32
Dogs, see Dealers under DOGS
Electronic point-of-sale terminals
Electronic funds transfer terminals, exclusion, Minn. Statutes 2015 47.61
Unauthorized withdrawals from, Minn. Statutes 2015 47.69
Employment, product demonstrators' services defined as, Minn. Statutes 2015 268.035
Farm equipment, dealers' rights, dealership discontinuation, Minn. Statutes 2015 325E.05, 325E.06, 325E.062
Finance charges, increases, notice given, Minn. Statutes 2015 334.16
Firearms, handguns, security measures, Minn. Statutes 2015 624.7161
Hardware, insurance, Minn. Statutes 2015 66A.08
Ice cream, see under FROZEN DAIRY FOODS
Indebtedness, bad debt allowances, sales and use taxes, uniform administration, Minn. Statutes 2015 297A.995
Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2015 297A.91
Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2015 297A.91
Lead solder, warnings, Minn. Statutes 2015 326B.439
Lottery retailers, see under STATE LOTTERY
Minnow retailers, Minn. Statutes 2015 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 2015 297A.995
Out-of-state retailers
Cigarette and tobacco products taxes, Minn. Statutes 2015 297F.01, 297F.031
Sales and use taxes, Minn. Statutes 2015 297A.66, 297A.83
Tobacco products delivery sales, Minn. Statutes 2015 325F.781
Paint, architectural paint product stewardship program, Minn. Statutes 2015 115A.1415
Permits, see under SALES AND USE TAXES
Pesticides, see Dealers under PESTICIDES
Portable electronics insurance sales, Minn. Statutes 2015 60K.381
Purchasers, retailers defined as, Minn. Statutes 2015 152.0971
Receipts, sales and use taxes, payment, Minn. Statutes 2015 297A.77, 297A.78
Regulation, common carriers, Minn. Statutes 2015 297A.90
Residential building contractors, licenses, exemption, Minn. Statutes 2015 326B.805, 326B.83
Retailers, Minn. Statutes 2015 17.53, 325D.32
Retailers maintaining a place of business in this state, defined, Minn. Statutes 2015 297A.66
Sales and use taxes
Liability
Fraudulent collections, Minn. Statutes 2015 297A.665
Fraudulently claimed exemptions, Minn. Statutes 2015 297A.665
Generally, Minn. Statutes 2015 297A.92
New permits after revocation, Minn. Statutes 2015 270C.722
Out-of-state retailers, Minn. Statutes 2015 297A.66, 297A.83
Payment, liability, Minn. Statutes 2015 289A.31
Returns, filing, Minn. Statutes 2015 289A.11
Sales by
Destination of a sale, defined, Minn. Statutes 2015 297A.66
Refunds, Minn. Statutes 2015 325F.80
Seller financed agricultural input sales, Minn. Statutes 2015 325E.35, 325E.36
Service of process on
Motor vehicles, personal property, Minn. Statutes 2015 297A.91
Sales and use taxes, Minn. Statutes 2015 270C.722, 297A.91, 297A.92
Suppliers, retailers defined as, Minn. Statutes 2015 152.0971
Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2015 297A.92
Tangible personal property, Minn. Statutes 2015 297A.91
Taxes, sales and use, Minn. Statutes 2015 270C.722, 297A.665, 297A.92
Tires, Minn. Statutes 2015 325E.32
Tobacco products, see Retailers under TOBACCO PRODUCTS
Unfair discrimination and competition, Minn. Statutes 2015 325D.01, 325D.03, 325D.04
Unlawful trade practices, Minn. Statutes 2015 325D.11, 325D.12
Wild rice, Minn. Statutes 2015 30.49
Wood and wood products, Minn. Statutes 2015 216C.265