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Minnesota Legislature

Office of the Revisor of Statutes

TOBACCO PRODUCTS

Abuse, teachers, training courses, Minn. Statutes 2009 122A.66

Advertising, school buses, Minn. Statutes 2009 123B.93

Auctions, Minn. Statutes 2009 297F.21

Chewing tobacco, see CHEWING TOBACCO

Cigarettes, see CIGARETTES

Cigars, see CIGARS

Confiscation

Inventory of property, Minn. Statutes 2009 297F.21

Untaxed goods, Minn. Statutes 2009 297F.08, 2009 297F.21

Vehicles or conveyances used in tax violations, Minn. Statutes 2009 297F.21

Consumers

Delivery sales, Minn. Statutes 2009 325F.781

Possession of untaxed goods, monthly use returns, Minn. Statutes 2009 297F.09

Ultimate consumers, sales to, invoices, exception, Minn. Statutes 2009 297F.13

Contested cases, effect on license, Minn. Statutes 2009 297F.04

Contraband

Cigarette and tobacco products taxes, Minn. Statutes 2009 297F.21

Confiscation, Minn. Statutes 2009 297F.07, 2009 297F.21

Delivery sales violations, Minn. Statutes 2009 325F.781

Judicial determination, Minn. Statutes 2009 297F.21

Sale, proceeds applied to tax liability, Minn. Statutes 2009 297F.07

Conviction, smuggling, selling, or receiving stolen goods

Licenses, effect on, Minn. Statutes 2009 297F.04

Definitions, cigarette and tobacco products taxes, Minn. Statutes 2009 297F.01

Delivery sales, generally, Minn. Statutes 2009 325F.781

Destruction, untaxed goods, Minn. Statutes 2009 297F.21

Distributors

Delivery sales, Minn. Statutes 2009 325F.781

Injunctions, cigarette and tobacco products taxes, Minn. Statutes 2009 297F.02

Inventories, Minn. Statutes 2009 297F.15

Invoices, duties, Minn. Statutes 2009 297F.13

Licenses, see same under this topic

Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2009 297F.09

Notice received, license suspension, revocation, or denial, Minn. Statutes 2009 297F.04

Payments by, license fees, Minn. Statutes 2009 297F.03

Promotional distribution, Minn. Statutes 2009 325F.77

Records and record keeping, see same under this topic

Reports given, cigarette and tobacco products tax informational reports, Minn. Statutes 2009 297F.12

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2009 297F.04

Tobacco use health impact fee, Minn. Statutes 2009 256.9658

Fire safety, Minn. Statutes 2009 299F.851 to 2009 299F.859

Forfeiture, Minn. Statutes 2009 297F.21, 2009 325F.781

Grocery price labeling, exemption, Minn. Statutes 2009 325F.53

Health impact fee, Minn. Statutes 2009 256.9658

Importers

Cigarette and tobacco products tax informational reports, Minn. Statutes 2009 297F.12

Imports violating federal law, defined as contraband, Minn. Statutes 2009 297F.21

Quantities and wholesale prices, Minn. Statutes 2009 297F.09

Indians, ceremonial use

Exemption from law, Minn. Statutes 2009 609.685

Generally, Minn. Statutes 2009 144.4165

Human services facilities residents, Minn. Statutes 2009 246.0141

Inmates, exemption from prohibition, Minn. Statutes 2009 243.555

Injunctions

Cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2009 297F.02

Promotional distribution, Minn. Statutes 2009 325F.28

Use violations, Minn. Statutes 2009 144.417

Inspections

Records, Minn. Statutes 2009 297F.12, 2009 297F.13

Revenue Department, duties, Minn. Statutes 2009 297F.12, 2009 297F.13

Inventories, Minn. Statutes 2009 297F.15

Invoices

False or fraudulent invoices, criminal penalties, Minn. Statutes 2009 297F.20

Generally, Minn. Statutes 2009 297F.13

Products without invoices, defined as contraband, Minn. Statutes 2009 297F.21

Sales to Indian tribes, Minn. Statutes 2009 297F.07

Lawsuits, promotional distribution, Minn. Statutes 2009 325F.28, 2009 325F.77

Licenses

Generally, Minn. Statutes 2009 297F.03, 2009 297F.04

Licensing period, Minn. Statutes 2009 297F.01, 2009 297F.03

Municipal licenses, Minn. Statutes 2009 461.12 to 2009 461.19

Selling without license, Minn. Statutes 2009 297F.03, 2009 297F.21

Suspension, revocation, or refusal to issue or renew, Minn. Statutes 2009 256.9658, 2009 297F.03, 2009 297F.04, 2009 297F.13, 2009 297F.20, 2009 609B.153

Lighters, butane, Minn. Statutes 2009 609.5633, 2009 609.684

Manufacturers, reports given, Minn. Statutes 2009 297F.12, 2009 461.17

Nonuse, Medicare supplement insurance

Premium reductions, Minn. Statutes 2009 62A.31

Packages, inspections, Minn. Statutes 2009 297F.13

Places of business

Inspections, Minn. Statutes 2009 297F.13

License applications, Minn. Statutes 2009 297F.03

Possession

Children, Minn. Statutes 2009 609.685

Inmates, Minn. Statutes 2009 243.555

Unstamped products, criminal penalties, Minn. Statutes 2009 297F.20

Presumptions, imported tobacco products, date of entry, Minn. Statutes 2009 297F.21

Promotional distribution

Civil penalty, Minn. Statutes 2009 325F.78

Definitions, Minn. Statutes 2009 325F.76

Exemptions, Minn. Statutes 2009 325F.77

Injunctions, Minn. Statutes 2009 325F.78

Lawsuits, Minn. Statutes 2009 325F.77, 2009 325F.78

Legislative intent, Minn. Statutes 2009 325F.77

Purchases

Illegal purchases, persons under age 18, Minn. Statutes 2009 171.171, 2009 461.12, 2009 609B.277

Unlicensed sellers, purchases from, Minn. Statutes 2009 297F.20

Records and record keeping

Generally, Minn. Statutes 2009 297F.13

Inspections, Revenue Department, Minn. Statutes 2009 297F.12, 2009 297F.13

Invoices, Minn. Statutes 2009 297F.07, 2009 297F.13

Reports about

Cigarette and tobacco products tax informational reports, Minn. Statutes 2009 297F.12

Out-of-state retailers, Minn. Statutes 2009 297F.09

Retailers

Delivery sales, Minn. Statutes 2009 325F.781

Out-of-state retailers, Minn. Statutes 2009 297F.01, 2009 297F.031, 2009 297F.09, 2009 325F.781

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2009 297F.20

Records and record keeping, see same under this topic

Sales to Indian tribes, Minn. Statutes 2009 297F.07

Sales and use tax permits, revocation

Licenses, refusal to issue or renew, Minn. Statutes 2009 297F.04

Purchases from unlicensed sellers, Minn. Statutes 2009 297F.185

Purchases without stamp, Minn. Statutes 2009 297F.185

Unlicensed sales, Minn. Statutes 2009 270C.722

Sales and use taxes, generally, Minn. Statutes 2009 297A.67

Sales to Indian tribes, generally, Minn. Statutes 2009 297F.07

Sales

Delivery sales, Minn. Statutes 2009 325F.781

Distribution, generally, Minn. Statutes 2009 325F.76 to 2009 325F.78

Income and franchise taxes, Minn. Statutes 2009 290.191

Indian tribes, sales to, Minn. Statutes 2009 297F.07

Invoices, see same under this topic

Licenses, see same under this topic

Local governments, licensing, Minn. Statutes 2009 461.12 to 2009 461.19

Local ordinances, restrictive regulations not preempted, Minn. Statutes 2009 461.19

Municipal liquor stores, Minn. Statutes 2009 340A.601

Records, Minn. Statutes 2009 297F.13

Sale to children, Minn. Statutes 2009 461.12, 2009 609.685

Self-service sales, local ordinances restricting, Minn. Statutes 2009 461.18

Unlicensed sales, Minn. Statutes 2009 297F.03, 2009 297F.21

Vending machines, Minn. Statutes 2009 297F.13, 2009 297F.21, 2009 325E.07

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2009 297F.12

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2009 297F.07

Warehouse records, Minn. Statutes 2009 297F.13

Shops, smoking in, Minn. Statutes 2009 144.4167

Smokeless tobacco, see CHEWING TOBACCO

Smoking, see SMOKING

Smuggling, conviction for

Licenses, refusal to issue or renew, Minn. Statutes 2009 297F.04

Snuff, see SNUFF

Stock in trade, untaxed or unstamped stock

Sales to Indian tribes, Minn. Statutes 2009 297F.07

Stolen goods, selling or receiving, conviction for

Licenses, refusal to issue or renew, Minn. Statutes 2009 297F.04

Subjobbers

License suspension, revocation, or denial, Minn. Statutes 2009 297F.04

Licenses, see same under this topic

Payments by, license fees, Minn. Statutes 2009 297F.03

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2009 297F.20

Records and record keeping, see same under this topic

Taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Transportation

Shipment, Minn. Statutes 2009 297F.07, 2009 297F.12, 2009 297F.13

Unstamped products, criminal penalties, Minn. Statutes 2009 297F.20

Unfair cigarette sales, see CIGARETTES

Untaxed products

Defined as contraband, Minn. Statutes 2009 297F.21

Possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2009 297F.20

Use

Behaviors and attitudes, assessment, Minn. Statutes 2009 144.396

Employees, during working hours, Minn. Statutes 2009 181.938

Inmates, Minn. Statutes 2009 243.555

Prevention, Minn. Statutes 2009 144.396, 2009 145.986

Public information and education programs, Minn. Statutes 2009 144.392, 2009 144.393, 2009 144.396

Public schools, use prohibited, Minn. Statutes 2009 144.4165

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Vending machines or devices

Inspections, Minn. Statutes 2009 297F.13

Sales restrictions, local ordinances, Minn. Statutes 2009 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 2009 325F.781

Furnishing to a child under 18, Minn. Statutes 2009 609.685

Generally, criminal penalties, Minn. Statutes 2009 297F.20

Licenses, effect on, Minn. Statutes 2009 297F.04, 2009 297F.13, 2009 297F.20

Possession violations, unstamped products, Minn. Statutes 2009 297F.20

Promotional distribution, Minn. Statutes 2009 325F.76, 2009 325F.77

Purchase violations, persons under age 18, Minn. Statutes 2009 171.171, 2009 609B.277

Sales violations, Minn. Statutes 2009 297F.04, 2009 609.685

Use violations, Minn. Statutes 2009 88.195, 2009 609.685

Warehouses, deliveries and shipments, records, Minn. Statutes 2009 297F.13

Wholesale price, cigarette and tobacco products tax monthly returns, Minn. Statutes 2009 297F.09

Wholesalers, sales to Indian tribes, Minn. Statutes 2009 297F.07