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2005 Minnesota Statutes Index (topics)

RETAIL DEALERS

Advertising, out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66

Affiliates, retailers maintaining a place of business in this state, sales and use taxes, Minn. Statutes 2005 297A.66

Agents, sales and use taxes, collections, Minn. Statutes 2005 297A.83

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement

Insurance payments, Minn. Statutes 2005 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2005 86B.401

Cats, see Dealers under CATS

Certifying to

Purchasers, sales and use tax exemptions, Minn. Statutes 2005 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts and agreements

Certified service providers, sales and use taxes, Minn. Statutes 2005 297A.995

Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2005 297A.76

Controlled substances, Minn. Statutes 2005 152.0971, 2005 152.101

Deceptive trade practices, Minn. Statutes 2005 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.01

Electronic funds transfer terminals, Minn. Statutes 2005 47.61

Precursor substances, Minn. Statutes 2005 152.0971

Sales and use taxes, Minn. Statutes 2005 297A.61, 2005 297A.66

Unfair cigarette sales, Minn. Statutes 2005 325D.32

Dogs, see Dealers under DOGS

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2005 47.61

Unauthorized withdrawals from, Minn. Statutes 2005 47.69

Farm equipment, dealers' rights

Dealership discontinuation, Minn. Statutes 2005 325E.05, 2005 325E.06, 2005 325E.062

Firearms, handguns, security measures, Minn. Statutes 2005 624.7161

Hardware, insurance, Minn. Statutes 2005 66A.08

Ice cream, see under FROZEN DAIRY FOODS

Indebtedness, bad debt allowances

Sales and use taxes, uniform administration, Minn. Statutes 2005 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2005 297A.91

Lawsuits, sales and use taxes

Nonpayment, confiscation of personal property, Minn. Statutes 2005 297A.91

Lottery retailers, see under STATE LOTTERY

Minnow retailers, Minn. Statutes 2005 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 2005 297A.995

Notice given

Finance charges, increases, Minn. Statutes 2005 334.16

Personal property confiscated for nonpayment of sales and use taxes, Minn. Statutes 2005 297A.91

Sales and use tax permits, revocation, contesting, Minn. Statutes 2005 270C.722

Out-of-state retailers, sales and use taxes, Minn. Statutes 2005 297A.66, 2005 297A.83

Out-of-state retailers

Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.01, 2005 297F.031

Tobacco products delivery sales, Minn. Statutes 2005 325F.781

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Posting (notices), lead solder, warnings, Minn. Statutes 2005 326.371

Presumptions, out-of-state retailers not maintaining place of business in Minnesota, Minn. Statutes 2005 297A.66

Purchasers, retailers defined as, Minn. Statutes 2005 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2005 297A.77, 2005 297A.78

Regulation, common carriers, Minn. Statutes 2005 297A.90

Related entities, retailers maintaining a place of business in this state, sales and use taxes, Minn. Statutes 2005 297A.66

Residential building contractors, licenses, exemption, Minn. Statutes 2005 326.84, 2005 326.89

Retailers maintaining a place of business in this state

Defined, Minn. Statutes 2005 297A.66

Retailers, Minn. Statutes 2005 17.53, 2005 325D.32

Sales and use taxes, liability

New permits after revocation, Minn. Statutes 2005 270C.722

Sales and use taxes

Liability

Fraudulent collections, Minn. Statutes 2005 297A.665

Fraudulently claimed exemptions, Minn. Statutes 2005 297A.665

Generally, Minn. Statutes 2005 297A.92

Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2005 297A.666

Out-of-state retailers, Minn. Statutes 2005 297A.66, 2005 297A.83

Payment, liability, Minn. Statutes 2005 289A.31

Returns, filing, Minn. Statutes 2005 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2005 297A.66

Refunds, Minn. Statutes 2005 325F.80

Seller financed agricultural input sales, Minn. Statutes 2005 325E.35, 2005 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2005 297A.91

Sales and use taxes, Minn. Statutes 2005 270C.722, 2005 297A.91, 2005 297A.92

Suppliers, retailers defined as, Minn. Statutes 2005 152.0971

Surety bonds

Sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2005 297A.92

Tangible personal property, Minn. Statutes 2005 297A.91

Taxes, sales and use, Minn. Statutes 2005 270C.722, 2005 297A.665, 2005 297A.92

Tires, Minn. Statutes 2005 325E.32

Tobacco products delivery sales, Minn. Statutes 2005 325F.781

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2005 325D.01, 2005 325D.03, 2005 325D.04

Unlawful trade practices, Minn. Statutes 2005 325D.11, 2005 325D.12

Wild rice, Minn. Statutes 2005 30.49

Wood and wood products, Minn. Statutes 2005 216C.265

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