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Minnesota Legislature

Office of the Revisor of Statutes

TOBACCO PRODUCTS

Abuse, teachers, training courses, Minn. Statutes 2017 122A.66

Advertising, school buses, Minn. Statutes 2017 123B.93

Auctions, Minn. Statutes 2017 297F.21

Chewing tobacco, see CHEWING TOBACCO

Children, sales to, see Sales under this topic

Cigarettes, see CIGARETTES

Cigars, see CIGARS

Confiscation

Inventory of property, Minn. Statutes 2017 297F.21

Untaxed goods, Minn. Statutes 2017 297F.08, 2017 297F.21

Vehicles or conveyances used in tax violations, Minn. Statutes 2017 297F.21

Consumers

Delivery sales, Minn. Statutes 2017 325F.781

Possession of untaxed goods, monthly use returns, Minn. Statutes 2017 297F.09

Ultimate consumers, sales to, invoices, exception, Minn. Statutes 2017 297F.13

Contested cases, effect on license, Minn. Statutes 2017 297F.04

Contraband

Cigarette and tobacco products taxes, Minn. Statutes 2017 297F.21

Confiscation, Minn. Statutes 2017 297F.07, 2017 297F.21

Delivery sales violations, Minn. Statutes 2017 325F.781

Judicial determination, Minn. Statutes 2017 297F.21

Conviction, smuggling, selling, or receiving stolen goods, licenses, effect on, Minn. Statutes 2017 297F.04

Definitions, cigarette and tobacco products taxes, Minn. Statutes 2017 297F.01

Delivery sales, generally, Minn. Statutes 2017 325F.781

Destruction, untaxed goods, Minn. Statutes 2017 297F.21

Distributors

Delivery sales, Minn. Statutes 2017 325F.781

Injunctions, cigarette and tobacco products taxes, Minn. Statutes 2017 297F.02

Inventories, Minn. Statutes 2017 297F.15

Invoices, duties, Minn. Statutes 2017 297F.13

Licenses, see same under this topic

Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2017 297F.09

Notice received, license suspension, revocation, or denial, Minn. Statutes 2017 297F.04

Payments by, license fees, Minn. Statutes 2017 297F.03

Promotional distribution, Minn. Statutes 2017 325F.77

Records and record keeping, see same under this topic

Reports given, cigarette and tobacco products tax informational reports, Minn. Statutes 2017 297F.12

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2017 297F.04

Fire safety, Minn. Statutes 2017 299F.851 to 2017 299F.859

Forfeiture, Minn. Statutes 2017 297F.21, 2017 325F.781

Grocery price labeling, exemption, Minn. Statutes 2017 325F.53

Importers

Cigarette and tobacco products tax informational reports, Minn. Statutes 2017 297F.12

Imports violating federal law, defined as contraband, Minn. Statutes 2017 297F.21

Quantities and wholesale prices, Minn. Statutes 2017 297F.09

Indians, ceremonial use

Exemption from law, Minn. Statutes 2017 609.685

Generally, Minn. Statutes 2017 144.4165

Human services facilities residents, Minn. Statutes 2017 246.0141

Inmates, exemption from prohibition, Minn. Statutes 2017 243.555

Injunctions

Cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2017 297F.02

Promotional distribution, Minn. Statutes 2017 325F.28

Use violations, Minn. Statutes 2017 144.417

Inspections, Minn. Statutes 2017 297F.12, 2017 297F.13

Inventories, Minn. Statutes 2017 297F.15

Invoices

False or fraudulent invoices, criminal penalties, Minn. Statutes 2017 297F.20

Generally, Minn. Statutes 2017 297F.13

Products without invoices, defined as contraband, Minn. Statutes 2017 297F.21

Sales to Indian tribes, Minn. Statutes 2017 297F.07

Lawsuits, promotional distribution, Minn. Statutes 2017 325F.28, 2017 325F.77

Licenses

Generally, Minn. Statutes 2017 297F.03, 2017 297F.04

Licensing period, Minn. Statutes 2017 297F.01, 2017 297F.03

Municipal licenses, Minn. Statutes 2017 461.12 to 2017 461.19

Selling without license, Minn. Statutes 2017 297F.03, 2017 297F.21

Suspension, revocation, or refusal to issue or renew, Minn. Statutes 2017 297F.03, 2017 297F.04, 2017 297F.13, 2017 297F.20, 2017 609B.153

Lighters, butane, Minn. Statutes 2017 609.5633, 2017 609.684

Manufacturers, reports given, Minn. Statutes 2017 297F.12, 2017 461.17

Moist snuff, Minn. Statutes 2017 297F.01, 2017 297F.05

Nonuse, Medicare supplement insurance, premium reductions, Minn. Statutes 2017 62A.31

Packages, inspections, Minn. Statutes 2017 297F.13

Places of business

Inspections, Minn. Statutes 2017 297F.13

License applications, Minn. Statutes 2017 297F.03

Possession

Children, Minn. Statutes 2017 609.685

Inmates, Minn. Statutes 2017 243.555

Unstamped products, criminal penalties, Minn. Statutes 2017 297F.20

Presumptions, imported tobacco products, date of entry, Minn. Statutes 2017 297F.21

Promotional distribution

Civil penalty, Minn. Statutes 2017 325F.78

Definitions, Minn. Statutes 2017 325F.76

Exemptions, Minn. Statutes 2017 325F.77

Injunctions, Minn. Statutes 2017 325F.78

Lawsuits, Minn. Statutes 2017 325F.77, 2017 325F.78

Legislative intent, Minn. Statutes 2017 325F.77

Purchases

Electronic benefit transfer (EBT) cards, prohibited, Minn. Statutes 2017 256.987, 2017 256.9871

Illegal purchases, persons under age 18, Minn. Statutes 2017 171.171, 2017 461.12, 2017 609B.277

Unlicensed sellers, purchases from, Minn. Statutes 2017 297F.20

Records and record keeping

Generally, Minn. Statutes 2017 297F.13

Inspections, Revenue Department, Minn. Statutes 2017 297F.12, 2017 297F.13

Invoices, Minn. Statutes 2017 297F.07, 2017 297F.13

Reports about

Cigarette and tobacco products tax informational reports, Minn. Statutes 2017 297F.12

Out-of-state retailers, Minn. Statutes 2017 297F.09

Retailers

Delivery sales, Minn. Statutes 2017 325F.781

Out-of-state retailers, Minn. Statutes 2017 297F.01, 2017 297F.031, 2017 297F.09, 2017 325F.781

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2017 297F.20

Records and record keeping, see same under this topic

Sales to Indian tribes, Minn. Statutes 2017 297F.07

Sales and use tax permits, revocation

Licenses, refusal to issue or renew, Minn. Statutes 2017 297F.04

Purchases from unlicensed sellers, Minn. Statutes 2017 297F.185

Purchases without stamp, Minn. Statutes 2017 297F.185

Unlicensed sales, Minn. Statutes 2017 270C.722

Sales and use taxes, generally, Minn. Statutes 2017 297A.67

Sales to Indian tribes, generally, Minn. Statutes 2017 297F.07

Sales

Delivery sales, Minn. Statutes 2017 325F.781

Distribution, generally, Minn. Statutes 2017 325F.76 to 2017 325F.78

Electronic benefit transaction terminals at, Minn. Statutes 2017 256.9831

Income and franchise taxes, Minn. Statutes 2017 290.191

Indian tribes, sales to, Minn. Statutes 2017 297F.07

Invoices, see same under this topic

Kiosk sales prohibited, Minn. Statutes 2017 461.21

Licenses, see same under this topic

Local governments, licensing, Minn. Statutes 2017 461.12 to 2017 461.19

Local ordinances, restrictive regulations not preempted, Minn. Statutes 2017 461.19

Municipal liquor stores, Minn. Statutes 2017 340A.601

Records, Minn. Statutes 2017 297F.13

Sale to children

Criminal penalties, Minn. Statutes 2017 609.685

Local government regulation, Minn. Statutes 2017 461.12

Nicotine delivery product sales to, Minn. Statutes 2017 609.6855

Self-service sales, local ordinances restricting, Minn. Statutes 2017 461.18

Unlicensed sales, Minn. Statutes 2017 297F.03, 2017 297F.21

Vending machines, Minn. Statutes 2017 297F.13, 2017 297F.21, 2017 325E.07

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2017 297F.12

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2017 297F.07

Warehouse records, Minn. Statutes 2017 297F.13

Shops, smoking in, Minn. Statutes 2017 144.4167

Smokeless tobacco, see CHEWING TOBACCO

Smoking, see SMOKING

Smuggling, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2017 297F.04

Snuff, see SNUFF

Stock in trade, untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2017 297F.07

Stolen goods, selling or receiving, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2017 297F.04

Subjobbers

License suspension, revocation, or denial, Minn. Statutes 2017 297F.04

Licenses, see same under this topic

Payments by, license fees, Minn. Statutes 2017 297F.03

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2017 297F.20

Records and record keeping, see same under this topic

Taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Tobacco settlement revenues

Depositing, Minn. Statutes 2017 16A.151, 2017 16A.98

Tobacco appropriation bonds, Minn. Statutes 2017 16A.97, 2017 16A.99

Tobacco securitization bonds, Minn. Statutes 2017 16A.97, 2017 16A.98

Transportation

Shipment, Minn. Statutes 2017 297F.07, 2017 297F.12, 2017 297F.13

Unstamped products, criminal penalties, Minn. Statutes 2017 297F.20

Unfair cigarette sales, see CIGARETTES

Untaxed products

Defined as contraband, Minn. Statutes 2017 297F.21

Possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2017 297F.20

Use

Behaviors and attitudes, assessment, Minn. Statutes 2017 144.396

Employees, during nonworking hours, Minn. Statutes 2017 181.938

Inmates, Minn. Statutes 2017 243.555

Prevention, Minn. Statutes 2017 144.396, 2017 145.986

Public information and education programs, Minn. Statutes 2017 144.392, 2017 144.393, 2017 144.396

Public schools, use prohibited, Minn. Statutes 2017 144.4165

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Vending machines or devices

Inspections, Minn. Statutes 2017 297F.13

Sales restrictions, local ordinances, Minn. Statutes 2017 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 2017 325F.781

Furnishing to a child under 18, Minn. Statutes 2017 609.685

Generally, criminal penalties, Minn. Statutes 2017 297F.20

Licenses, effect on, Minn. Statutes 2017 297F.04, 2017 297F.13, 2017 297F.20

Possession violations, unstamped products, Minn. Statutes 2017 297F.20

Promotional distribution, Minn. Statutes 2017 325F.76, 2017 325F.77

Purchase violations, persons under age 18, Minn. Statutes 2017 171.171, 2017 609B.277

Sales violations, Minn. Statutes 2017 297F.04, 2017 609.685

Use violations, Minn. Statutes 2017 88.195, 2017 609.685

Warehouses, deliveries and shipments, records, Minn. Statutes 2017 297F.13

Wholesale price, cigarette and tobacco products tax monthly returns, Minn. Statutes 2017 297F.09

Wholesalers, sales to Indian tribes, Minn. Statutes 2017 297F.07