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Minnesota Legislature

Office of the Revisor of Statutes

RETAIL DEALERS

Agents, sales and use taxes, collections, Minn. Statutes 2010 297A.83

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement, insurance payments, Minn. Statutes 2010 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2010 86B.401

Cats, see Dealers under CATS

Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2010 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts and agreements

Certified service providers, sales and use taxes, Minn. Statutes 2010 297A.995

Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2010 297A.76

Controlled substances, Minn. Statutes 2010 152.0971, 2010 152.101

Deceptive trade practices, Minn. Statutes 2010 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2010 297F.01

Electronic funds transfer terminals, Minn. Statutes 2010 47.61

Precursor substances, Minn. Statutes 2010 152.0971

Sales and use taxes, Minn. Statutes 2010 297A.66

Unemployment Insurance Law, Minn. Statutes 2010 268.035

Unfair cigarette sales, Minn. Statutes 2010 325D.32

Dogs, see Dealers under DOGS

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2010 47.61

Unauthorized withdrawals from, Minn. Statutes 2010 47.69

Employment, product demonstrators' services defined as, Minn. Statutes 2010 268.035

Farm equipment, dealers' rights

Dealership discontinuation, Minn. Statutes 2010 325E.05, 2010 325E.06, 2010 325E.062

Firearms, handguns, security measures, Minn. Statutes 2010 624.7161

Hardware, insurance, Minn. Statutes 2010 66A.08

Ice cream, see under FROZEN DAIRY FOODS

Indebtedness, bad debt allowances

Sales and use taxes, uniform administration, Minn. Statutes 2010 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2010 297A.91

Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2010 297A.91

Lead solder, warnings, Minn. Statutes 2010 326B.439

Lottery retailers, see under STATE LOTTERY

Minnow retailers, Minn. Statutes 2010 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 2010 297A.995

Notice given

Finance charges, increases, Minn. Statutes 2010 334.16

Personal property confiscated for nonpayment of sales and use taxes, Minn. Statutes 2010 297A.91

Sales and use tax permits, revocation, contesting, Minn. Statutes 2010 270C.722

Out-of-state retailers

Cigarette and tobacco products taxes, Minn. Statutes 2010 297F.01, 2010 297F.031

Sales and use taxes, Minn. Statutes 2010 297A.66, 2010 297A.83

Tobacco products delivery sales, Minn. Statutes 2010 325F.781

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Portable electronics insurance sales, Minn. Statutes 2010 60K.381

Purchasers, retailers defined as, Minn. Statutes 2010 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2010 297A.77, 2010 297A.78

Regulation, common carriers, Minn. Statutes 2010 297A.90

Residential building contractors, licenses, exemption, Minn. Statutes 2010 326B.805, 2010 326B.83

Retailers maintaining a place of business in this state, defined, Minn. Statutes 2010 297A.66

Retailers, Minn. Statutes 2010 17.53, 2010 325D.32

Sales and use taxes

Liability

Fraudulent collections, Minn. Statutes 2010 297A.665

Fraudulently claimed exemptions, Minn. Statutes 2010 297A.665

Generally, Minn. Statutes 2010 297A.92

New permits after revocation, Minn. Statutes 2010 270C.722

Uncollected or unpaid taxes, amnesty provisions, Minn. Statutes 2010 297A.666

Out-of-state retailers, Minn. Statutes 2010 297A.66, 2010 297A.83

Payment, liability, Minn. Statutes 2010 289A.31

Returns, filing, Minn. Statutes 2010 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2010 297A.66

Refunds, Minn. Statutes 2010 325F.80

Seller financed agricultural input sales, Minn. Statutes 2010 325E.35, 2010 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2010 297A.91

Sales and use taxes, Minn. Statutes 2010 270C.722, 2010 297A.91, 2010 297A.92

Suppliers, retailers defined as, Minn. Statutes 2010 152.0971

Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2010 297A.92

Tangible personal property, Minn. Statutes 2010 297A.91

Taxes, sales and use, Minn. Statutes 2010 270C.722, 2010 297A.665, 2010 297A.92

Tires, Minn. Statutes 2010 325E.32

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2010 325D.01, 2010 325D.03, 2010 325D.04

Unlawful trade practices, Minn. Statutes 2010 325D.11, 2010 325D.12

Wild rice, Minn. Statutes 2010 30.49

Wood and wood products, Minn. Statutes 2010 216C.265