RETAIL DEALERS

Agents, sales and use taxes, collections, Minn. Statutes 2022 297A.83

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement, insurance payments, Minn. Statutes 2022 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2022 86B.401

Bullion product dealers, Minn. Statutes 2022 80G.01 to 80G.11

Cats, see Dealers under CATS

Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2022 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts and agreements

Certified service providers, sales and use taxes, Minn. Statutes 2022 297A.995

Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2022 297A.76

Controlled substances, Minn. Statutes 2022 152.0971, 152.101

Deceptive trade practices, Minn. Statutes 2022 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2022 297F.01

Electronic funds transfer terminals, Minn. Statutes 2022 47.61

Precursor substances, Minn. Statutes 2022 152.0971

Sales and use taxes, Minn. Statutes 2022 297A.66

Unfair cigarette sales, Minn. Statutes 2022 325D.32

Dogs, see Dealers under DOGS

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2022 47.61

Unauthorized withdrawals from, Minn. Statutes 2022 47.69

Employment, product demonstrators' services defined as, Minn. Statutes 2022 268.035

Farm equipment, dealers' rights, dealership discontinuation, Minn. Statutes 2022 325E.05, 325E.06, 325E.062

Finance charges, increases, notice given, Minn. Statutes 2022 334.16

Firearms, handguns, security measures, Minn. Statutes 2022 624.7161

Hardware, insurance, Minn. Statutes 2022 66A.08

Ice cream, see under FROZEN FOOD

Indebtedness, bad debt allowances, sales and use taxes, uniform administration, Minn. Statutes 2022 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2022 297A.91

Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2022 297A.91

Lead solder, warnings, Minn. Statutes 2022 326B.439

Lottery retailers, see under STATE LOTTERY

Marketplace providers and retailers, sales and use taxes, definition, Minn. Statutes 2022 297A.66

Minnow retailers, Minn. Statutes 2022 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 2022 297A.995

Out-of-state retailers

Cigarette and tobacco products taxes, Minn. Statutes 2022 297F.01, 297F.031

Sales and use taxes, Minn. Statutes 2022 297A.66, 297A.83

Tobacco products delivery sales, Minn. Statutes 2022 325F.781

Paint, architectural paint product stewardship program, Minn. Statutes 2022 115A.1415

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Portable electronics insurance sales, Minn. Statutes 2022 60K.381

Purchasers, retailers defined as, Minn. Statutes 2022 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2022 297A.77, 297A.78

Regulation, common carriers, Minn. Statutes 2022 297A.90

Residential building contractors, licenses, exemption, Minn. Statutes 2022 326B.805, 326B.83

Retailers, Minn. Statutes 2022 17.53, 325D.32

Retailers maintaining a place of business in this state, defined, Minn. Statutes 2022 297A.66

Sales and use taxes

Liability

Fraudulent collections and claimed exemptions, Minn. Statutes 2022 297A.665

Generally, Minn. Statutes 2022 297A.92

Marketplace providers and retailers, Minn. Statutes 2022 297A.66

New permits after revocation, Minn. Statutes 2022 270C.722

Out-of-state retailers, Minn. Statutes 2022 297A.66, 297A.83

Payment, liability, Minn. Statutes 2022 289A.31

Record keeping requirements, Minn. Statutes 2022 297A.77

Returns, filing, Minn. Statutes 2022 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2022 297A.66

Refunds, Minn. Statutes 2022 325F.80

Seller financed agricultural input sales, Minn. Statutes 2022 325E.35, 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2022 297A.91

Sales and use taxes, Minn. Statutes 2022 270C.722, 297A.91, 297A.92

Suppliers, retailers defined as, Minn. Statutes 2022 152.0971

Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2022 297A.92

Tangible personal property, Minn. Statutes 2022 297A.91

Taxes, sales and use, Minn. Statutes 2022 270C.722, 297A.665, 297A.92

Tires, Minn. Statutes 2022 325E.32

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2022 325D.01, 325D.03, 325D.04

Unlawful trade practices, Minn. Statutes 2022 325D.11, 325D.12

Wild rice, Minn. Statutes 2022 30.49

Wood and wood products, Minn. Statutes 2022 216C.265