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Minnesota Legislature

Office of the Revisor of Statutes

CIGARETTES

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Unfair cigarette sales, Minn. Statutes 2018 325D.30 to 2018 325D.421

Unlawful trade practices, Minn. Statutes 2018 325D.421

Auctions, Minn. Statutes 2018 297F.21

Cigarette papers and wrappers

Possession, inmates, Minn. Statutes 2018 243.555

Sales, Minn. Statutes 2018 461.12 to 2018 461.19

Use, inmates, Minn. Statutes 2018 243.555

Clean Indoor Air Act, see under SMOKING

Confiscation

Generally, Minn. Statutes 2018 297F.21

Unstamped or untaxed goods, Minn. Statutes 2018 297F.08, 2018 297F.21

Consumer use taxes, Minn. Statutes 2018 297F.25

Consumers

Cigarette and tobacco products taxes, monthly use returns and reports, Minn. Statutes 2018 297F.09, 2018 297F.11

Delivery sales, Minn. Statutes 2018 325F.781

Presumptions, Minn. Statutes 2018 297F.20

Ultimate consumers, Minn. Statutes 2018 297F.13

Contested cases, license suspension, revocation, or denial, Minn. Statutes 2018 297F.04

Contraband

Delivery sales violations, Minn. Statutes 2018 325F.781

Generally, Minn. Statutes 2018 297F.21

Sales to unqualified purchasers, Minn. Statutes 2018 297F.07

Conviction, smuggling or selling or receiving stolen goods, Minn. Statutes 2018 297F.04

Dealers, violations and penalties, fire safety, Minn. Statutes 2018 299F.854

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2018 297F.01

Unfair cigarette sales, Minn. Statutes 2018 325D.32

Delivery sales and services, generally, Minn. Statutes 2018 325F.781

Destruction, untaxed goods, Minn. Statutes 2018 297F.21

Distributors

Delivery sales, Minn. Statutes 2018 325F.781

Fees, Minn. Statutes 2018 325D.415

Generally, Minn. Statutes 2018 297F.08

Injunctions, Minn. Statutes 2018 297F.02

Inventories, Minn. Statutes 2018 297F.15

Invoices, duties, Minn. Statutes 2018 297F.13

Licenses, Minn. Statutes 2018 325D.33, 2018 325D.415

Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2018 297F.09

Notice received, Minn. Statutes 2018 297F.04

Payments by, Minn. Statutes 2018 297F.03, 2018 297F.08

Records and record keeping, Minn. Statutes 2018 297F.07, 2018 297F.11, 2018 297F.13

Reports given, Minn. Statutes 2018 297F.11

Sales, see same under this topic

Service of process on, Minn. Statutes 2018 297F.04

Transfer of goods between, contraband exception, Minn. Statutes 2018 297F.21

Unfair cigarette sales, Minn. Statutes 2018 325D.30 to 2018 325D.42

Unlawful trade practices, Minn. Statutes 2018 325D.421

Electronic cigarettes

Packaging, Minn. Statutes 2018 461.20

Sales

Kiosk sales, Minn. Statutes 2018 461.21

Licensing, Minn. Statutes 2018 461.12

Ordinances, Minn. Statutes 2018 461.19

Self-service, Minn. Statutes 2018 461.18

Schools, prohibition in, Minn. Statutes 2018 144.4165

Use, defined as smoking, Minn. Statutes 2018 144.414

Fees, nonsettlement cigarettes, Minn. Statutes 2018 297F.24

Filters, depositing on highways, Minn. Statutes 2018 169.42, 2018 169.421

Fire safety

Certificates and certification, Minn. Statutes 2018 299F.852, 2018 299F.854

Definitions, Minn. Statutes 2018 299F.850

Inspections, Minn. Statutes 2018 299F.855, 2018 299F.856

Labels and marks, Minn. Statutes 2018 299F.853

Local governments, regulation, Minn. Statutes 2018 299F.859

Packaging, Minn. Statutes 2018 299F.853

Reduced cigarette ignition propensity account, Minn. Statutes 2018 299F.857

Rules about, Minn. Statutes 2018 299F.855

Sale outside Minnesota, Minn. Statutes 2018 299F.858

Tests and testing, Minn. Statutes 2018 299F.851, 2018 299F.852

Violations and penalties, fines, Minn. Statutes 2018 299F.854

Forfeiture, Minn. Statutes 2018 297F.21, 2018 325F.781

Free sample packages, distributors, tax liability, Minn. Statutes 2018 297F.05

Importers

Imports violating federal law, defined as contraband, Minn. Statutes 2018 297F.21

Reports given, Minn. Statutes 2018 297F.11

Unlawful trade practices, Minn. Statutes 2018 325D.421

Injunctions, cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2018 297F.02

Inspections

Generally, Minn. Statutes 2018 297F.11, 2018 297F.13

Vending devices, access denied, confiscation as contraband, Minn. Statutes 2018 297F.21

Inventories

Affixed and unaffixed stamps, Minn. Statutes 2018 297F.13

Contraband or vehicles used in tax violations, Minn. Statutes 2018 297F.21

Generally, Minn. Statutes 2018 297F.15

Investigations, stamps, replacements, Minn. Statutes 2018 297F.08

Invoices

Cost justification, Minn. Statutes 2018 325D.39

Defined, Minn. Statutes 2018 297F.01

False or fraudulent invoices, criminal penalties, Minn. Statutes 2018 297F.20

Generally, Minn. Statutes 2018 297F.13

Packages without invoices, defined as contraband, Minn. Statutes 2018 297F.21

Sales to Indian tribes, Minn. Statutes 2018 297F.07

Licenses

Distributors, Minn. Statutes 2018 325D.415

Generally, Minn. Statutes 2018 297F.03, 2018 297F.04

Licensing period, Minn. Statutes 2018 297F.01, 2018 297F.03

Selling without license, Minn. Statutes 2018 297F.03, 2018 297F.21

Suspension, revocation, or refusal to issue or renew, cigarette and tobacco products taxes, violations, Minn. Statutes 2018 297F.03, 2018 297F.04, 2018 297F.13, 2018 297F.20, 2018 609B.153

Lighters, butane, Minn. Statutes 2018 609.5633, 2018 609.684

Manufacturers

Definitions, Minn. Statutes 2018 297F.01

Informational reports, Minn. Statutes 2018 297F.11

Violations and penalties, fire safety, Minn. Statutes 2018 299F.854

Nonsettlement cigarettes, fees, Minn. Statutes 2018 297F.24

Packages

Contraband, Minn. Statutes 2018 297F.21

Electronic cigarettes, Minn. Statutes 2018 461.20

Fire safety, Minn. Statutes 2018 299F.853

Free samples, distribution, tax liability, Minn. Statutes 2018 297F.05

Inspections, Minn. Statutes 2018 297F.13

Stamps and stamping, see same under this topic

Unlawful trade practices, Minn. Statutes 2018 325D.421

Unstamped packages, Minn. Statutes 2018 297F.20, 2018 297F.21

Places of business

Inspections, Minn. Statutes 2018 297F.13

License applications, Minn. Statutes 2018 297F.03

Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2018 297F.20

Possession

Children, Minn. Statutes 2018 609.685

Inmates, Minn. Statutes 2018 243.555

Unlawful trade practices, Minn. Statutes 2018 325D.421

Unstamped packages, Minn. Statutes 2018 297F.20

Presumptions

Generally, Minn. Statutes 2018 297F.21

Unstamped packages, illegal possession, Minn. Statutes 2018 297F.20

Prices

Presumed legal prices, publication, Minn. Statutes 2018 325D.371

Unfair pricing, Minn. Statutes 2018 325D.30 to 2018 325D.42

Weighted average retail price, Minn. Statutes 2018 297F.01

Promotional distribution, Minn. Statutes 2018 325F.76, 2018 325F.77

Records and record keeping

Generally, Minn. Statutes 2018 297F.13

Inspections, Revenue Department, Minn. Statutes 2018 297F.11, 2018 297F.13

Invoices, Minn. Statutes 2018 297F.07, 2018 297F.13

Reports about

Cigarette and tobacco products tax informational reports, Minn. Statutes 2018 297F.11

Interstate shipments, Minn. Statutes 2018 297F.08

Out-of-state retailers, Minn. Statutes 2018 297F.09

Retail outlets, Minn. Statutes 2018 297F.01, 2018 297F.13

Retailers

Delivery sales, Minn. Statutes 2018 325F.781

Invoices, duties, Minn. Statutes 2018 297F.13

Out-of-state retailers, Minn. Statutes 2018 297F.01, 2018 297F.031, 2018 325F.781

Payments by, sales taxes, Minn. Statutes 2018 297F.25

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2018 297F.20

Records and record keeping, Minn. Statutes 2018 297F.07, 2018 297F.11, 2018 297F.13

Sales to Indian tribes, Minn. Statutes 2018 297F.07

Unfair Cigarette Sales Act, Minn. Statutes 2018 325D.31 to 2018 325D.42

Unfair sales, Minn. Statutes 2018 325D.30 to 2018 325D.44

Unlawful trade practices, Minn. Statutes 2018 325D.421

Sales and use tax permits, revocation, Minn. Statutes 2018 270C.722, 2018 297F.04, 2018 297F.185

Sales and use taxes

Exemption, Minn. Statutes 2018 297A.67

Generally, Minn. Statutes 2018 297F.25

Sales

Blind persons, exemption from license fee, Minn. Statutes 2018 461.15

Delivery sales, Minn. Statutes 2018 325F.781

Fire safety testing, Minn. Statutes 2018 299F.851 to 2018 299F.859

Generally, see Sales under TOBACCO PRODUCTS

Income and franchise taxes, Minn. Statutes 2018 290.191

Indian tribes, Minn. Statutes 2018 297F.07

Invoices, see same under this topic

Kiosk sales, Minn. Statutes 2018 461.21

Licenses, see same under this topic

Local governments, license fees, Minn. Statutes 2018 461.12 to 2018 461.19

Quantities, cigarette and tobacco products tax monthly returns, Minn. Statutes 2018 297F.09

Records, Minn. Statutes 2018 297F.13, 2018 325D.39

Sale outside Minnesota, Minn. Statutes 2018 299F.858

Sales to children, Minn. Statutes 2018 325E.07, 2018 609.685

Tax-free sales, oceangoing vessels, Minn. Statutes 2018 297F.06

Unfair Cigarette Sales Act, Minn. Statutes 2018 325D.31 to 2018 325D.42

Unfair sales, Minn. Statutes 2018 325D.30 to 2018 325D.42

Unlawful trade practices, Minn. Statutes 2018 325D.421

Unlicensed sales, Minn. Statutes 2018 270C.722, 2018 297F.03, 2018 297F.21

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2018 297F.11

Unlawful trade practices, Minn. Statutes 2018 325D.421

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2018 297F.07

Warehouse records, Minn. Statutes 2018 297F.13

Smoking, see SMOKING

Smuggling, conviction for, licenses, refusal to issue or renew, Minn. Statutes 2018 297F.04

Stamps and stamping

Alteration, Minn. Statutes 2018 297F.20

Contraband, Minn. Statutes 2018 297F.07, 2018 297F.21

Counterfeiting, Minn. Statutes 2018 297F.20

Forgery, Minn. Statutes 2018 297F.20

Generally, Minn. Statutes 2018 297F.08

Health impact fee, Minn. Statutes 2018 297F.185

Incomplete stamps defined as contraband, Minn. Statutes 2018 297F.21

Indian stamps, sales violations, Minn. Statutes 2018 297F.20, 2018 297F.21

Inventories, affixed and unaffixed stamps, Minn. Statutes 2018 297F.13

Legibility, Minn. Statutes 2018 297F.08, 2018 297F.21

Meters, removal for unfair cigarette sales, Minn. Statutes 2018 325D.33

Records, Minn. Statutes 2018 297F.13

Sales tax stamp, Minn. Statutes 2018 297F.25

Unlawful trade practices, Minn. Statutes 2018 325D.421

Unstamped packages, Minn. Statutes 2018 297F.20, 2018 297F.21

Vending machines or devices, Minn. Statutes 2018 297F.13, 2018 325E.07

Stock in trade

Separate inventory, stock acquired for retail sale, Minn. Statutes 2018 297F.13

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2018 297F.07

Stolen goods, selling or receiving, conviction for, Minn. Statutes 2018 297F.04

Subjobbers

Definitions, Minn. Statutes 2018 297F.01, 2018 325D.01, 2018 325D.32

Invoices, duties, Minn. Statutes 2018 297F.13

Licenses, see same under this topic

Notice received, license suspension, revocation, or denial, Minn. Statutes 2018 297F.04

Payments by, Minn. Statutes 2018 297F.03, 2018 297F.25

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2018 297F.20

Records and record keeping, Minn. Statutes 2018 297F.07, 2018 297F.11, 2018 297F.13

Sales by, unfair discrimination and competition, Minn. Statutes 2018 325D.01

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2018 297F.04

Taxes

Generally, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Stamps and stamping, see same under this topic

Transportation

Interstate commerce, contraband exception, Minn. Statutes 2018 297F.21

Unlawful trade practices, Minn. Statutes 2018 325D.421

Unstamped packages, criminal penalties, Minn. Statutes 2018 297F.20

Unfair Cigarette Sales Act, Minn. Statutes 2018 325D.31 to 2018 325D.42

Unfair cigarette sales

Burden of proof, Minn. Statutes 2018 325D.33

Combination sales, Minn. Statutes 2018 325D.34

Commerce Department, investigations, Minn. Statutes 2018 325D.405

Confiscation and disposal, Minn. Statutes 2018 325D.33

Costs of cigarettes, establishing, Minn. Statutes 2018 325D.39

Definitions, Minn. Statutes 2018 325D.32

Distributors, Minn. Statutes 2018 325D.33, 2018 325D.36, 2018 325D.40, 2018 325D.415

Exemptions, Minn. Statutes 2018 325D.36, 2018 325D.37

Financial penalties, Minn. Statutes 2018 325D.33

Generally, Minn. Statutes 2018 325D.30 to 2018 325D.42

Lawsuits, Minn. Statutes 2018 325D.40

Policy of state, Minn. Statutes 2018 325D.30

Rebates or concessions, Minn. Statutes 2018 325D.33

Sales below cost, Minn. Statutes 2018 325D.30, 2018 325D.33, 2018 325D.34

Unlawful trade practices, Minn. Statutes 2018 325D.421

Violations, Minn. Statutes 2018 325D.33, 2018 325D.421

Unlawful trade practices, Minn. Statutes 2018 325D.421

Use

Inmates, Minn. Statutes 2018 243.555

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Vending machines or devices, Minn. Statutes 2018 297F.13, 2018 297F.21, 2018 325E.07

Violations and penalties

Cigarette and tobacco products taxes, see Violations and penalties under CIGARETTE AND TOBACCO PRODUCTS TAXES

Delivery sales violations, Minn. Statutes 2018 325F.781

Filters, depositing on highways, Minn. Statutes 2018 169.42, 2018 169.421

Fire safety, Minn. Statutes 2018 299F.854

Generally, Minn. Statutes 2018 297F.20

License cancellation, suspension, revocation, or refusal to issue or renew, Minn. Statutes 2018 297F.04, 2018 297F.13, 2018 297F.20, 2018 609B.153

Sales violations

Sales below cost, Minn. Statutes 2018 325D.30, 2018 325D.33, 2018 325D.34

Sales to minors, Minn. Statutes 2018 325E.07

Selling without license illegal, Minn. Statutes 2018 297F.03

Stolen goods, Minn. Statutes 2018 297F.04

Stamps, Minn. Statutes 2018 297F.08, 2018 297F.20

Unlawful trade practices, violations, Minn. Statutes 2018 325D.421

Unstamped packages, possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2018 297F.20

Vending machines or devices, Minn. Statutes 2018 325E.07

Wholesalers, compliance violations, revocation of permission to stock untaxed or unstamped goods, Minn. Statutes 2018 297F.07

Warehouses

Deliveries and shipments, Minn. Statutes 2018 297F.13, 2018 297F.21

Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2018 297F.20

Wholesalers

Exclusions, Minn. Statutes 2018 325D.33

Generally, Minn. Statutes 2018 325D.32

Sales to Indian tribes, Minn. Statutes 2018 297F.07