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Minnesota Legislature

Office of the Revisor of Statutes

RETAIL DEALERS

Agents, sales and use taxes, collections, Minn. Statutes 2014 297A.83

Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES

Auto glass repair or replacement, insurance payments, Minn. Statutes 2014 325F.783

Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS

Boats, sales and use tax, Minn. Statutes 2014 86B.401

Bullion coin dealers, Minn. Statutes 2014 80G.01 to 2014 80G.10

Cats, see Dealers under CATS

Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2014 297A.665

Cigarettes, see Retailers under CIGARETTES

Contracts and agreements

Certified service providers, sales and use taxes, Minn. Statutes 2014 297A.995

Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2014 297A.76

Controlled substances, Minn. Statutes 2014 152.0971, 2014 152.101

Deceptive trade practices, Minn. Statutes 2014 325D.44

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2014 297F.01

Electronic funds transfer terminals, Minn. Statutes 2014 47.61

Precursor substances, Minn. Statutes 2014 152.0971

Sales and use taxes, Minn. Statutes 2014 297A.66

Unemployment Insurance Law, Minn. Statutes 2014 268.035

Unfair cigarette sales, Minn. Statutes 2014 325D.32

Dogs, see Dealers under DOGS

Electronic point-of-sale terminals

Electronic funds transfer terminals, exclusion, Minn. Statutes 2014 47.61

Unauthorized withdrawals from, Minn. Statutes 2014 47.69

Employment, product demonstrators' services defined as, Minn. Statutes 2014 268.035

Farm equipment, dealers' rights, dealership discontinuation, Minn. Statutes 2014 325E.05, 2014 325E.06, 2014 325E.062

Finance charges, increases, notice given, Minn. Statutes 2014 334.16

Firearms, handguns, security measures, Minn. Statutes 2014 624.7161

Hardware, insurance, Minn. Statutes 2014 66A.08

Ice cream, see under FROZEN DAIRY FOODS

Indebtedness, bad debt allowances, sales and use taxes, uniform administration, Minn. Statutes 2014 297A.995

Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2014 297A.91

Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2014 297A.91

Lead solder, warnings, Minn. Statutes 2014 326B.439

Lottery retailers, see under STATE LOTTERY

Minnow retailers, Minn. Statutes 2014 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 2014 297A.995

Out-of-state retailers

Cigarette and tobacco products taxes, Minn. Statutes 2014 297F.01, 2014 297F.031

Sales and use taxes, Minn. Statutes 2014 297A.66, 2014 297A.83

Tobacco products delivery sales, Minn. Statutes 2014 325F.781

Paint, architectural paint product stewardship program, Minn. Statutes 2014 115A.1415

Permits, see under SALES AND USE TAXES

Pesticides, see Dealers under PESTICIDES

Portable electronics insurance sales, Minn. Statutes 2014 60K.381

Purchasers, retailers defined as, Minn. Statutes 2014 152.0971

Receipts, sales and use taxes, payment, Minn. Statutes 2014 297A.77, 2014 297A.78

Regulation, common carriers, Minn. Statutes 2014 297A.90

Residential building contractors, licenses, exemption, Minn. Statutes 2014 326B.805, 2014 326B.83

Retailers maintaining a place of business in this state, defined, Minn. Statutes 2014 297A.66

Retailers, Minn. Statutes 2014 17.53, 2014 325D.32

Sales and use taxes

Liability

Fraudulent collections, Minn. Statutes 2014 297A.665

Fraudulently claimed exemptions, Minn. Statutes 2014 297A.665

Generally, Minn. Statutes 2014 297A.92

New permits after revocation, Minn. Statutes 2014 270C.722

Out-of-state retailers, Minn. Statutes 2014 297A.66, 2014 297A.83

Payment, liability, Minn. Statutes 2014 289A.31

Returns, filing, Minn. Statutes 2014 289A.11

Sales by

Destination of a sale, defined, Minn. Statutes 2014 297A.66

Refunds, Minn. Statutes 2014 325F.80

Seller financed agricultural input sales, Minn. Statutes 2014 325E.35, 2014 325E.36

Service of process on

Motor vehicles, personal property, Minn. Statutes 2014 297A.91

Sales and use taxes, Minn. Statutes 2014 270C.722, 2014 297A.91, 2014 297A.92

Suppliers, retailers defined as, Minn. Statutes 2014 152.0971

Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2014 297A.92

Tangible personal property, Minn. Statutes 2014 297A.91

Taxes, sales and use, Minn. Statutes 2014 270C.722, 2014 297A.665, 2014 297A.92

Tires, Minn. Statutes 2014 325E.32

Tobacco products, see Retailers under TOBACCO PRODUCTS

Unfair discrimination and competition, Minn. Statutes 2014 325D.01, 2014 325D.03, 2014 325D.04

Unlawful trade practices, Minn. Statutes 2014 325D.11, 2014 325D.12

Wild rice, Minn. Statutes 2014 30.49

Wood and wood products, Minn. Statutes 2014 216C.265