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Minnesota Legislature

Office of the Revisor of Statutes

BUSINESSES

Accounting officers, personal property owned, possessed, or controlled by, Minn. Statutes 2018 273.25

Administrative rules, compliance cost threshold exemption, Minn. Statutes 2018 14.127

Advertising, see Business areas under OUTDOOR ADVERTISING

Affiliates or subsidiaries of a business dominant in its field of operation

Defined, Minn. Rules 1230.0150

Preferences, state contracts, Minn. Rules 1230.1400 to 1230.1910

Affirmative action in state contracts, Minn. Statutes 2018 363A.36, 2018 363A.37

Affirmative business enterprise employment, Minn. Statutes 2018 268A.01

Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2018 481.02

Assistance by, early warning system (industrial facilities, closings, layoffs, or relocation), Minn. Statutes 2018 116L.976

Assistance to, financial assistance, data, classification, Minn. Statutes 2018 13.591

Awards and prizes, data, classification, Minn. Statutes 2018 13.48

Billiard halls, licenses, Minn. Statutes 2018 412.221

Blacksmith shops, Minn. Statutes 2018 462.12

Border cities, seed capital investment credit, Minn. Statutes 2018 116J.8732, 2018 290.06

Brokers, see BROKERS

Business identification numbers, see Taxpayer identification numbers under TAXES

Business incubators, Minn. Statutes 2018 272.02, 2018 297A.71

Business trusts, see BUSINESS TRUSTS

Businesses with disrupted access, mitigation of harm, Minn. Statutes 2018 160.165

Capitol area, see Businesses under CAPITOL AREA

Car washes, sales and use taxes, Minn. Statutes 2018 297A.61

Certificates and certification, JOBZ benefits, continuing eligibility, Minn. Statutes 2018 469.3193

Collaboration, adult basic education, Minn. Statutes 2018 124D.52

Commercial establishment, defined, Minn. Rules 5200.1106

Commercial generators, businesses defined as, Minn. Statutes 2018 297H.01

Community-based employment for developmentally disabled persons, Minn. Statutes 2018 252.451

Concealing criminal proceeds, Minn. Statutes 2018 609.497

Contract and agreements

Contract crimes, see State construction contracts under TRANSPORTATION DEPARTMENT

State contracts, see STATE CONTRACTS

Contracts and agreements

Affirmative action in state contracts, Minn. Statutes 2018 363A.36, 2018 363A.37

Local children's mental health collaboratives, formation, Minn. Statutes 2018 245.493

State contracts, see STATE CONTRACTS

Contributions from, Pathways program, Job Skills Partnership, Minn. Statutes 2018 116L.04

Corporations, see BUSINESS CORPORATIONS

Defined, hearsay rule exceptions, Court Rules Evid 803

Definitions

Business records as evidence, Minn. Statutes 2018 600.01

Cigarette and tobacco products taxes, Minn. Statutes 2018 297F.01

Classification of property, Minn. Statutes 2018 273.13

Human Rights Act, Minn. Statutes 2018 363A.03

Job opportunity building zones, Minn. Statutes 2018 469.310

Manufactured home sales, Minn. Statutes 2018 327B.04

Motor Vehicle Retail Installment Sales Act, Minn. Statutes 2018 53C.01

Partnerships, Minn. Statutes 2018 323A.0101

Seed capital investment credit, Minn. Statutes 2018 116J.8732

Solid waste management taxes, Minn. Statutes 2018 297H.01

State employee code of ethics, Minn. Statutes 2018 43A.38

Definitions

Campaign practices, Minn. Rules 4501.0100

Home care and hospice service, Minn. Rules 4664.0003

State contracts, Minn. Rules 1230.3100

Development corporations, Minn. Statutes 2018 174.02, 2018 301.71 to 2018 301.84, 2018 302A.031

Directors

Liability insurance, Minn. Statutes 2018 60A.092, 2018 62I.02

Life insurance, insurable interest in life of insured required, Minn. Statutes 2018 60A.0783

Disaster volunteer organizations providing, immunity from liability, Minn. Statutes 2018 12.03, 2018 12.22

Disclosure, income and franchise tax returns, Minn. Statutes 2018 270B.131

Discrimination

Policy of state, Minn. Statutes 2018 363A.02

Unfair discriminatory practices, Minn. Statutes 2018 363A.02, 2018 363A.17, 2018 363A.30

Distributors, see DISTRIBUTORS

Domicile, presumptions, income and franchise taxes, Minn. Rules 8001.0300

Dominant in its field of operation, defined, Minn. Rules 1230.0150

Energy supply emergency conservation and allocation plan, Minn. Statutes 2018 216C.15

Evidence, records, Minn. Statutes 2018 600.02, 2018 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 2018 144E.305

Goodwill, sale, gains on, allocation to state, income and franchise taxes, Minn. Statutes 2018 290.17

Grants to

Greater Minnesota business development public infrastructure grants, Minn. Statutes 2018 116J.431

Job training program for outstate Minnesota new and expanding businesses, Minn. Statutes 2018 116L.40 to 2018 116L.42

Job vacancies, first source agreements, Minn. Statutes 2018 116L.66

Gross income, allocation to state, Minn. Statutes 2018 290.17

Home occupations, see HOME-BASED BUSINESSES

Information industries, Minn. Statutes 2018 116M.17, 2018 116M.18

Inspections, payroll and business records, Minn. Statutes 2018 176.181

Joint ventures

Defined, Minn. Rules 1230.0150

Preferences, state contracts, Minn. Rules 1230.1400 to 1230.1910

Liability, emergency medical services violations reports, immunity, Minn. Statutes 2018 144E.305

Licenses, generally, Minn. Rules 4348.0100 to 4348.0300

Licenses, see BUSINESS LICENSES

Liquidation, services incidental to, debt management services providers, exclusion, Minn. Statutes 2018 332A.02

Loans to, tourism-related businesses, eligibility, Minn. Rules 4308.0020

Loans to

Development loans, Minn. Statutes 2018 41A.01 to 2018 41A.06, 2018 465.78, 2018 469.148

Interest rates, Minn. Statutes 2018 334.011

Job vacancies, first source agreements, Minn. Statutes 2018 116L.66

Location, misrepresentation as deceptive trade practice, Minn. Statutes 2018 325D.46

Managers, life insurance, insurable interest in life of insured, Minn. Statutes 2018 60A.0783

Manufactured home sales, established place of business, Minn. Statutes 2018 327B.04, 2018 327B.05, 2018 327B.09

Marketplace providers, sales and use taxes, Minn. Statutes 2018 297A.66

Minnesota business identification numbers, asbestos abatement contractor license applications, Minn. Rules 4620.3200

Minnesota business identification numbers, see Taxpayer identification numbers under TAXES

Names, including words "bank," "trust," or "insurance," Minn. Statutes 2018 5.37

Noncompete covenants, income from, allocation to state, Minn. Statutes 2018 290.17

Office equipment, personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2018 277.20, 2018 277.21

Officers or employees, judges acting as, Court Rules Jud Cond 3.11

Officers, liability insurance, Minn. Statutes 2018 60A.092, 2018 62I.02

Online businesses, accommodations intermediaries, collection of sales and use taxes, Minn. Statutes 2018 297A.61, 2018 297A.66

Owners

Child support, Minn. Statutes 2018 518A.30

Distribution of ownership interests, trusts, Minn. Statutes 2018 501C.1106

Life insurance, insurable interest in life of insured required, Minn. Statutes 2018 60A.0783

Minors, use in pornographic works, Minn. Statutes 2018 617.246

Representation, Minn. Statutes 2018 469.1831, 2018 469.203

Unemployment insurance, Minn. Statutes 2018 268.085

Workers' compensation, coverage, election, Minn. Statutes 2018 176.041

Permits, Minnesota Business First Stop, Minn. Statutes 2018 116J.035

Personal property primarily used in, sales and use taxes, Minn. Rules 8130.5800

Power of attorney, general authority, Minn. Statutes 2018 523.24

Principal place of business

Defined, Minn. Rules 4501.0100

Definitions, state contracts, Minn. Rules 1230.0150

Public nuisances

Acts constituting, Minn. Statutes 2018 617.81

County ordinance for prevention of, Minn. Statutes 2018 394.21

Publicly owned, towns, dissolution, procedures, Minn. Statutes 2018 368.47

Qualified business

Community-based employment, developmentally disabled persons, Minn. Statutes 2018 252.451

Definitions, Minn. Statutes 2018 116J.8732, 2018 116J.8738, 2018 469.310

Receipts, defined as income, Minn. Statutes 2018 501C.1103

Records and record keeping

Court orders to produce, failure to comply, contempt, Minn. Statutes 2018 8.16

Destruction, mutilation, or alteration, forgery, Minn. Statutes 2018 609.63

Evidence, status, Minn. Statutes 2018 600.01 to 2018 600.04

Subpoenas to produce, Minn. Statutes 2018 8.16

Records, kept in the course of regularly conducted business activity, Court Rules Evid 803

Relocation requirements

Economic response team, Minn. Statutes 2018 116J.872

To job opportunity building zones, Minn. Statutes 2018 469.310

Reports given

Emergency medical services, violations, immunity from liability, Minn. Statutes 2018 144E.305

JOBZ benefits, Minn. Statutes 2018 289A.12

Road construction effects, mitigation, Minn. Statutes 2018 160.165

Signs, capitol area, Minn. Rules 2400.2040

Small businesses, see SMALL BUSINESSES

Sole proprietorships, appearance for, Minn. Statutes 2018 481.02, 2018 491A.02

Solicitation of business, included activities, income and franchise taxes, Minn. Statutes 2018 290.015

Specific types, see specific index headings

State contracts, bid data, classification, Minn. Statutes 2018 13.591

Subpoenas, records, Minn. Statutes 2018 8.16

Subsidies, see Business subsidies under EMPLOYMENT AND ECONOMIC DEVELOPMENT DEPARTMENT

Successors, Minn. Statutes 2018 270B.03, 2018 270C.57

Targeted group businesses, definitions, Minn. Rules 1230.0150

Tax liens, successor businesses, duties, Minn. Statutes 2018 270C.57

Telephone calls, authentication or identification, Court Rules Evid 901

Telephone services, multiline telephone system service, 911 requirements, Minn. Statutes 2018 403.15

Tourist-oriented businesses, Minn. Statutes 2018 160.292, 2018 160.295

Transfer of businesses, successor liability, Minn. Statutes 2018 270C.57

Transportation construction effects, mitigation, Minn. Statutes 2018 160.165

Trustees, defined as businesses, Minn. Statutes 2018 363A.03

Unfair discriminatory practices, Minn. Statutes 2018 363A.02, 2018 363A.17, 2018 363A.30

Unitary businesses, see under INCOME AND FRANCHISE TAXES

Unrelated business income, income and franchise taxes, subject to tax under Internal Revenue Code, Minn. Statutes 2018 290.05

Value-added manufacturing, Minn. Statutes 2018 116M.17, 2018 116M.18

Violations and penalties

JOBZ benefits, breach of agreement, Minn. Statutes 2018 469.3191

Records, producing, Minn. Statutes 2018 8.16