Item 18: Public Figures Item 18 of the amended Rule requires the disclosure of certain information about a public figure’s involvement in the franchise system. This covers public figures who lend …
READ MORE →Apportionment is a key feature of state corporate taxes Apportionment formulas are important features of state corporate income taxes. They determine how much of a business’s income is taxable and …
READ MORE →Definition of Franchising Franchising is a method of marketing and distributing goods and services. Franchises are offered and sold for many types of businesses, including services, retail trade, …
READ MORE →Franchise Disclosure Document Belmont Mufflers, Inc. A Minnesota Corporation 111 First Street Jackson, Minnesota 55000 (111) 222-3333 franchiseofficer@belmont_mufflers4u.com www.belmont_mufflers4u.com …
READ MORE →The “Required Payment” Element The last of the three definitional elements of a franchise covered by the amended Rule is that purchasers of the business arrangement must be required to pay to the …
READ MORE →Fractional Franchise Exemption The amended Rule exempts the sale of fractional franchises. A fractional franchise relationship is created when the following two elements are present at the start of …
READ MORE →A company selling securities to residents of the state of Minnesota must comply with federal and state securities laws. State securities laws are collectively and individually referred to as “Blue Sky …
READ MORE →Corporations A corporation is an entity where the interest is held by shareholders and whose business is conducted by a board of directors. The shareholders have limited liability, and can normally …
READ MORE →This post helps explain how Minnesota sales and use tax applies to sales of photography, and to purchases made by photographers. These guidelines also apply to video production. This post is intended …
READ MORE →This post is part of a series of posts on Minnesota’s Public and Private Nuisance Laws. Separate from public nuisance but sometimes overlapping it, Minnesota statutes also recognize private nuisance. …
READ MORE →This post is part of a series of posts on Minnesota’s Public and Private Nuisance Laws. General Ordinances and Regulation Most local units of government have the authority to define and abate …
READ MORE →This post is part of a series of posts on Minnesota’s Public and Private Nuisance Laws. State Public Nuisance Law The key element of Minnesota’s statutory public nuisance law is a civil process …
READ MORE →This and the next several posts describe Minnesota laws that provide remedies to combat offensive or injurious conditions or activities that are a “nuisance” to the surrounding community. A condition …
READ MORE →Minnesota prohibits most ownership of farmland by individuals who are not U.S. citizens. The legislature has wrestled with this issue numerous times; in its 153- year history, the legislature has made …
READ MORE →Proprietor and pass-through entities are often used as a proxy for “small businesses” but tax data reveal many of them are not small. Table 3 lists the number of business filing tax returns by …
READ MORE →This is part of a series of posts on the tax implications of different business entity types. Types of Business Entities and Tax Implications Various factors affect the choice of the form of business …
READ MORE →I have represented a number of defendants in cases involving claims that they illegally downloaded a movie, video, music, or software. The following outlines the process involved in these illegal …
READ MORE →A bank levy is a legal action that takes property and rights to obtain property, including bank deposit accounts, of the person liable for a delinquent tax or other agency debt. When the Minnesota …
READ MORE →A wage levy, sometimes referred to as a garnishment, is a legal action used to take up to 25 percent of a debtor’s wages to pay a debt. The wage levy notice to an employer includes a disclosure form …
READ MORE →Collect tax debts first, then collect other agency debts in the order they were referred to the Department for collection. The Minnesota Department of Revenue’s wage levy for any type of debt takes …
READ MORE →What is Theft by Swindle in Minnesota? Theft by Swindle is defined by Minnesota Statutes section 609.52, subdivision 2(4), as swindling, whether by artifice, trick, device, or any other means, whereby …
READ MORE →Continuation Coverage Minnesota law requires every group life insurance plan to let employees who are voluntarily or involuntarily terminated or laid off elect to continue the coverage for themselves …
READ MORE →Continuation Coverage If you run a Minnesota business, state law requires that your insured group health plans, and any plan you establish through an HMO certified under Minnesota law, allow a covered …
READ MORE →The Plan Administrator has the obligation to furnish a COBRA Election Notice to each qualified beneficiary who will lose plan coverage as a result of a qualifying event. The Election Notice contains …
READ MORE →This example is part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an …
READ MORE →This example is part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an …
READ MORE →What is Sales and Use Tax? Go here for our full guides to Minnesota Sales Tax and Minnesota Use Tax. Do I have to register my business? You must register to collect sales tax if you make taxable …
READ MORE →Minnesota Business Tax ID number You need a Minnesota tax ID number if you: make taxable sales or leases, perform taxable services in Minnesota, withhold Minnesota income taxes from employees’ wages, …
READ MORE →Minnesota Application for Business Registration | Tax Instructions The following posts are written for businesses which have already formed a business entity. For information on starting your own …
READ MORE →Notice to Homeowners: Be Sure Your Contractor is Licensed Know your Rights as a Homeowner The State of Minnesota recently adopted a statewide “Contractor and Remodeler License Law.” This law is …
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