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Minnesota Statutes, Minnesota Rules and Court Rules Index (topics)

TOBACCO PRODUCTS

Abuse, teachers, training courses, Minn. Statutes 2013 122A.66

Advertising, school buses, Minn. Statutes 2013 123B.93

Agriculturally related genetically engineered organisms, Minn. Rules 1558.0010 to 1558.0090

Auctions, Minn. Statutes 2013 297F.21

Chewing tobacco, see CHEWING TOBACCO

Children, sales to, see Sales under this topic

Cigarette and tobacco products taxes

Distributors, tax liability, Minn. Rules 8120.4100

Manufacturers, tax liability, Minn. Rules 8120.4000

Cigarettes, see CIGARETTES

Cigars, see CIGARS

Confiscation

Inventory of property, Minn. Statutes 2013 297F.21

Untaxed goods, Minn. Statutes 2013 297F.08, 2013 297F.21

Vehicles or conveyances used in tax violations, Minn. Statutes 2013 297F.21

Consumers

Delivery sales, Minn. Statutes 2013 325F.781

Possession of untaxed goods, monthly use returns, Minn. Statutes 2013 297F.09

Ultimate consumers, sales to, invoices, exception, Minn. Statutes 2013 297F.13

Contested cases, effect on license, Minn. Statutes 2013 297F.04

Contraband

Cigarette and tobacco products taxes, Minn. Statutes 2013 297F.21

Confiscation, Minn. Statutes 2013 297F.07, 2013 297F.21

Delivery sales violations, Minn. Statutes 2013 325F.781

Judicial determination, Minn. Statutes 2013 297F.21

Conviction, smuggling, selling, or receiving stolen goods, licenses, effect on, Minn. Statutes 2013 297F.04

Damaged goods, destruction by Revenue Department staff, Minn. Rules 8120.5200

Definitions, cigarette and tobacco products taxes, Minn. Statutes 2013 297F.01

Definitions, clean indoor air, Minn. Rules 4620.0100

Delivery sales, generally, Minn. Statutes 2013 325F.781

Destruction, untaxed goods, Minn. Statutes 2013 297F.21

Distributors

Delivery sales, Minn. Statutes 2013 325F.781

Injunctions, cigarette and tobacco products taxes, Minn. Statutes 2013 297F.02

Inventories, Minn. Statutes 2013 297F.15

Invoices, duties, Minn. Statutes 2013 297F.13

Licenses, see same under this topic

Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2013 297F.09

Notice received, license suspension, revocation, or denial, Minn. Statutes 2013 297F.04

Payments by, license fees, Minn. Statutes 2013 297F.03

Promotional distribution, Minn. Statutes 2013 325F.77

Records and record keeping, see same under this topic

Reports given, cigarette and tobacco products tax informational reports, Minn. Statutes 2013 297F.12

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2013 297F.04

Environmental tobacco smoke, defined, Minn. Rules 4620.0100

Fire safety, Minn. Statutes 2013 299F.851 to 2013 299F.859

Forfeiture, Minn. Statutes 2013 297F.21, 2013 325F.781

Grocery price labeling, exemption, Minn. Statutes 2013 325F.53

Importers

Cigarette and tobacco products tax informational reports, Minn. Statutes 2013 297F.12

Imports violating federal law, defined as contraband, Minn. Statutes 2013 297F.21

Quantities and wholesale prices, Minn. Statutes 2013 297F.09

Indians, ceremonial use

Exemption from law, Minn. Statutes 2013 609.685

Generally, Minn. Statutes 2013 144.4165

Human services facilities residents, Minn. Statutes 2013 246.0141

Inmates, exemption from prohibition, Minn. Statutes 2013 243.555

Injunctions

Cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2013 297F.02

Promotional distribution, Minn. Statutes 2013 325F.28

Use violations, Minn. Statutes 2013 144.417

Inspections

Records, Minn. Statutes 2013 297F.12, 2013 297F.13

Revenue Department, duties, Minn. Statutes 2013 297F.12, 2013 297F.13

Inventories, Minn. Statutes 2013 297F.15

Invoices

False or fraudulent invoices, criminal penalties, Minn. Statutes 2013 297F.20

Generally, Minn. Statutes 2013 297F.13

Products without invoices, defined as contraband, Minn. Statutes 2013 297F.21

Sales to Indian tribes, Minn. Statutes 2013 297F.07

Lawsuits, promotional distribution, Minn. Statutes 2013 325F.28, 2013 325F.77

Licenses

Cancellation or nonrenewal, Minn. Statutes 2013 297F.04

Generally, Minn. Statutes 2013 297F.03, 2013 297F.04

Licensing period, Minn. Statutes 2013 297F.01, 2013 297F.03

Municipal licenses, Minn. Statutes 2013 461.12 to 2013 461.19

Selling without license, Minn. Statutes 2013 297F.03, 2013 297F.21

Suspension, revocation, or refusal to issue or renew, Minn. Statutes 2013 297F.03, 2013 297F.04, 2013 297F.13, 2013 297F.20, 2013 609B.153

Lighters, butane, Minn. Statutes 2013 609.5633, 2013 609.684

Manufacturers, reports given, Minn. Statutes 2013 297F.12, 2013 461.17

Minnesota Zoo, littering, Minn. Rules 9900.5300

Moist snuff, Minn. Statutes 2013 297F.01, 2013 297F.05

Nonuse, Medicare supplement insurance, premium reductions, Minn. Statutes 2013 62A.31

Occupational safety and health, see OCCUPATIONAL SAFETY AND HEALTH

Packages, inspections, Minn. Statutes 2013 297F.13

Places of business

Inspections, Minn. Statutes 2013 297F.13

License applications, Minn. Statutes 2013 297F.03

Possession

Children, Minn. Statutes 2013 609.685

Inmates, Minn. Statutes 2013 243.555

Unstamped products, criminal penalties, Minn. Statutes 2013 297F.20

Presumptions, imported tobacco products, date of entry, Minn. Statutes 2013 297F.21

Prohibition of smoking within buildings, fuel oil emergency measure, Minn. Rules 7620.0520

Promotional distribution

Civil penalty, Minn. Statutes 2013 325F.78

Definitions, Minn. Statutes 2013 325F.76

Exemptions, Minn. Statutes 2013 325F.77

Injunctions, Minn. Statutes 2013 325F.78

Lawsuits, Minn. Statutes 2013 325F.77, 2013 325F.78

Legislative intent, Minn. Statutes 2013 325F.77

Purchases

Electronic benefit transfer (EBT) cards, prohibited, Minn. Statutes 2013 256.987, 2013 256.9871

Illegal purchases, persons under age 18, Minn. Statutes 2013 171.171, 2013 461.12, 2013 609B.277

Unlicensed sellers, purchases from, Minn. Statutes 2013 297F.20

Records and record keeping

Generally, Minn. Statutes 2013 297F.13

Inspections, Revenue Department, Minn. Statutes 2013 297F.12, 2013 297F.13

Invoices, Minn. Statutes 2013 297F.07, 2013 297F.13

Reports about

Cigarette and tobacco products tax informational reports, Minn. Statutes 2013 297F.12

Out-of-state retailers, Minn. Statutes 2013 297F.09

Retailers

Delivery sales, Minn. Statutes 2013 325F.781

Out-of-state retailers, Minn. Statutes 2013 297F.01, 2013 297F.031, 2013 297F.09, 2013 325F.781

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2013 297F.20

Records and record keeping, see same under this topic

Sales to Indian tribes, Minn. Statutes 2013 297F.07

Sale, WIC vendors, disqualification, Minn. Rules 4617.0084

Sales and use tax permits, revocation

Licenses, refusal to issue or renew, Minn. Statutes 2013 297F.04

Purchases from unlicensed sellers, Minn. Statutes 2013 297F.185

Purchases without stamp, Minn. Statutes 2013 297F.185

Unlicensed sales, Minn. Statutes 2013 270C.722

Sales and use taxes, generally, Minn. Statutes 2013 297A.67

Sales to Indian tribes, generally, Minn. Statutes 2013 297F.07

Sales

Delivery sales, Minn. Statutes 2013 325F.781

Distribution, generally, Minn. Statutes 2013 325F.76 to 2013 325F.78

Electronic benefit transaction terminals at, Minn. Statutes 2013 256.9831

Income and franchise taxes, Minn. Statutes 2013 290.191

Indian tribes, sales to, Minn. Statutes 2013 297F.07

Invoices, see same under this topic

Licenses, see same under this topic

Local governments, licensing, Minn. Statutes 2013 461.12 to 2013 461.19

Local ordinances, restrictive regulations not preempted, Minn. Statutes 2013 461.19

Municipal liquor stores, Minn. Statutes 2013 340A.601

Records, Minn. Statutes 2013 297F.13

Sale to children

Criminal penalties, Minn. Statutes 2013 609.685

Local government regulation, Minn. Statutes 2013 461.12

Nicotine delivery product sales to, Minn. Statutes 2013 609.6855

Self-service sales, local ordinances restricting, Minn. Statutes 2013 461.18

Unlicensed sales, Minn. Statutes 2013 297F.03, 2013 297F.21

Vending machines, Minn. Statutes 2013 297F.13, 2013 297F.21, 2013 325E.07

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2013 297F.12

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2013 297F.07

Warehouse records, Minn. Statutes 2013 297F.13

Shops, smoking in, Minn. Statutes 2013 144.4167

Smokeless tobacco, see CHEWING TOBACCO

Smoking, see SMOKING

Smuggling, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2013 297F.04

Snuff, see SNUFF

Stock in trade, untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2013 297F.07

Stolen goods, selling or receiving, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2013 297F.04

Subjobbers

License suspension, revocation, or denial, Minn. Statutes 2013 297F.04

Licenses, see same under this topic

Payments by, license fees, Minn. Statutes 2013 297F.03

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2013 297F.20

Records and record keeping, see same under this topic

Supreme Court, use in, Court Rules Sup Ct Dec 2

Taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Taxes, Minn. Rules 8120.0300 to 8120.5200

Tobacco settlement revenues

Depositing, Minn. Statutes 2013 16A.151, 2013 16A.98

Tobacco appropriation bonds, Minn. Statutes 2013 16A.97, 2013 16A.99

Tobacco securitization bonds, Minn. Statutes 2013 16A.97, 2013 16A.98

Transportation

Shipment, Minn. Statutes 2013 297F.07, 2013 297F.12, 2013 297F.13

Unstamped products, criminal penalties, Minn. Statutes 2013 297F.20

Unfair cigarette sales, see CIGARETTES

Untaxed products

Defined as contraband, Minn. Statutes 2013 297F.21

Possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2013 297F.20

Use

Behaviors and attitudes, assessment, Minn. Statutes 2013 144.396

Employees, during nonworking hours, Minn. Statutes 2013 181.938

Inmates, Minn. Statutes 2013 243.555

Prevention, Minn. Statutes 2013 144.396, 2013 145.986

Public information and education programs, Minn. Statutes 2013 144.392, 2013 144.393, 2013 144.396

Public schools, use prohibited, Minn. Statutes 2013 144.4165

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Use

Fish processing establishment employees, Minn. Rules 1545.3120

Food service employees, restrictions, Minn. Rules 4626.0105

Salvage food establishments, Minn. Rules 1550.2800

Slaughter house employees, Minn. Rules 1545.2030

Vending machines or devices

Inspections, Minn. Statutes 2013 297F.13

Sales restrictions, local ordinances, Minn. Statutes 2013 461.18

Violations and penalties

Cigarette and tobacco products taxes, see Violations and penalties under CIGARETTE AND TOBACCO PRODUCTS TAXES

Delivery sales violations, Minn. Statutes 2013 325F.781

Furnishing to a child under 18, Minn. Statutes 2013 609.685

Generally, criminal penalties, Minn. Statutes 2013 297F.20

Licenses, effect on, Minn. Statutes 2013 297F.04, 2013 297F.13, 2013 297F.20

Possession violations, unstamped products, Minn. Statutes 2013 297F.20

Promotional distribution, Minn. Statutes 2013 325F.76, 2013 325F.77

Purchase violations, persons under age 18, Minn. Statutes 2013 171.171, 2013 609B.277

Sales violations, Minn. Statutes 2013 297F.04, 2013 609.685

Use violations, Minn. Statutes 2013 88.195, 2013 609.685

Warehouses, deliveries and shipments, records, Minn. Statutes 2013 297F.13

Wholesale price, cigarette and tobacco products tax monthly returns, Minn. Statutes 2013 297F.09

Wholesalers, sales to Indian tribes, Minn. Statutes 2013 297F.07

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