Agents, sales and use taxes, collections, Minn. Statutes 2023 297A.83
Alcoholic beverages, see Retailers under ALCOHOLIC BEVERAGES
Auto glass repair or replacement, insurance payments, Minn. Statutes 2023 325F.783
Beverages, see FOOD AND BEVERAGE SERVICE ESTABLISHMENTS
Boats, sales and use tax, Minn. Statutes 2023 86B.401
Bullion product dealers, Minn. Statutes 2023 80G.01 to 80G.11
Cats, see Dealers under CATS
Certifying to, purchasers, sales and use tax exemptions, Minn. Statutes 2023 297A.665
Cigarettes, see Retailers under CIGARETTES
Contracts and agreements
Certified service providers, sales and use taxes, Minn. Statutes 2023 297A.995
Sales and use taxes, adding to price, uniform methods, Minn. Statutes 2023 297A.76
Controlled substances, Minn. Statutes 2023 152.0971, 152.101
Deceptive trade practices, Minn. Statutes 2023 325D.44
Definitions
Cigarette and tobacco products taxes, Minn. Statutes 2023 297F.01
Electronic funds transfer terminals, Minn. Statutes 2023 47.61
Precursor substances, Minn. Statutes 2023 152.0971
Retail delivery fees, Minn. Statutes 2023 168E.01
Sales and use taxes, Minn. Statutes 2023 297A.66
Unfair cigarette sales, Minn. Statutes 2023 325D.32
Dogs, see Dealers under DOGS
Electric-assisted bicycles, rebate program, eligibility, Minn. Statutes 2023 289A.51
Electronic point-of-sale terminals
Electronic funds transfer terminals, exclusion, Minn. Statutes 2023 47.61
Unauthorized withdrawals from, Minn. Statutes 2023 47.69
Employment, product demonstrators' services defined as, Minn. Statutes 2023 268.035
Farm equipment, dealers' rights, dealership discontinuation, Minn. Statutes 2023 325E.05, 325E.06, 325E.062
Finance charges, increases, notice given, Minn. Statutes 2023 334.16
Firearms, handguns, security measures, Minn. Statutes 2023 624.7161
Hardware, insurance, Minn. Statutes 2023 66A.08
Ice cream, see under FROZEN FOOD
Indebtedness, bad debt allowances, sales and use taxes, uniform administration, Minn. Statutes 2023 297A.995
Inventories, personal property or vehicles confiscated for nonpayment of sales and use taxes, Minn. Statutes 2023 297A.91
Lawsuits, sales and use taxes, nonpayment, confiscation of personal property, Minn. Statutes 2023 297A.91
Lead solder, warnings, Minn. Statutes 2023 326B.439
Lottery retailers, see under STATE LOTTERY
Marketplace providers and retailers, sales and use taxes, definition, Minn. Statutes 2023 297A.66
Minnow retailers, Minn. Statutes 2023 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 2023 297A.995
Out-of-state retailers
Cigarette and tobacco products taxes, Minn. Statutes 2023 297F.01, 297F.031
Sales and use taxes, Minn. Statutes 2023 297A.66, 297A.83
Tobacco products delivery sales, Minn. Statutes 2023 325F.781
Paint, architectural paint product stewardship program, Minn. Statutes 2023 115A.1415
Permits, see under SALES AND USE TAXES
Pesticides, see Dealers under PESTICIDES
Portable electronics insurance sales, Minn. Statutes 2023 60K.381
Purchasers, retailers defined as, Minn. Statutes 2023 152.0971
Receipts, sales and use taxes, payment, Minn. Statutes 2023 297A.77, 297A.78
Regulation, common carriers, Minn. Statutes 2023 297A.90
Residential building contractors, licenses, exemption, Minn. Statutes 2023 326B.805, 326B.83
Retail delivery fees
Collection, Minn. Statutes 2023 168E.07
Definitions, Minn. Statutes 2023 168E.01
Exemptions, Minn. Statutes 2023 168E.05
Generally, Minn. Statutes 2023 168E.01 to 168E.09
Imposition of fee, Minn. Statutes 2023 168E.03
Retailers, Minn. Statutes 2023 17.53, 325D.32
Retailers maintaining a place of business in this state, defined, Minn. Statutes 2023 297A.66
Sales and use taxes
Liability
Fraudulent collections and claimed exemptions, Minn. Statutes 2023 297A.665
Generally, Minn. Statutes 2023 297A.92
Marketplace providers and retailers, Minn. Statutes 2023 297A.66
New permits after revocation, Minn. Statutes 2023 270C.722
Out-of-state retailers, Minn. Statutes 2023 297A.66, 297A.83
Payment, liability, Minn. Statutes 2023 289A.31
Record keeping requirements, Minn. Statutes 2023 297A.77
Returns, filing, Minn. Statutes 2023 289A.11
Sales by
Destination of a sale, defined, Minn. Statutes 2023 297A.66
Refunds, Minn. Statutes 2023 325F.80
Seller financed agricultural input sales, Minn. Statutes 2023 325E.35, 325E.36
Service of process on
Motor vehicles, personal property, Minn. Statutes 2023 297A.91
Sales and use taxes, Minn. Statutes 2023 270C.722, 297A.91, 297A.92
Suppliers, retailers defined as, Minn. Statutes 2023 152.0971
Surety bonds, sales and use taxes, liability, bonds in lieu of security, Minn. Statutes 2023 297A.92
Tangible personal property, Minn. Statutes 2023 297A.91
Taxes, sales and use, Minn. Statutes 2023 270C.722, 297A.665, 297A.92
Tires, Minn. Statutes 2023 325E.32
Tobacco products, see Retailers under TOBACCO PRODUCTS
Unfair discrimination and competition, Minn. Statutes 2023 325D.01, 325D.03, 325D.04
Unlawful trade practices, Minn. Statutes 2023 325D.11, 325D.12
Wild rice, Minn. Statutes 2023 30.49
Wood and wood products, Minn. Statutes 2023 216C.265