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 transfer their interest freely without affecting the existence of the entity. Corporations are normally subject to double taxation; that is, the profits of the…
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 to help you become more familiar with Minnesota tax laws and your rights and responsibilities under the laws. This is based on Minnesota…
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. Private nuisance is a form of damage caused by wrongful conduct. The wrongful activity may consist of a statute or ordinance violation, or it may…
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 nuisances by means of local ordinance. In the case of home rule charter cities, this authority may be derived from the city charter….
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 through which the creation or continuation of common public nuisance activities can be prevented. This process is described below. The law also…
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 or activity may be either a “public nuisance” or a “private nuisance” depending on the scope of the problems caused by the nuisance and on…
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 several dramatic reversals of previous land ownership policies. This information brief provides background information on Minnesota’s laws limiting farmland ownership by aliens and identifies…
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 organizational form. Most business owners—72 percent nationally and 66 percent in Minnesota—report their income as proprietors rather than bothering to form…
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 organization. Business owners can choose among several different forms of organization with different tax and other legal consequences to each of…
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 on which the employer calculates how much “additional withholding” will be taken from the debtor’s wages….
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 precedence over a private garnishment after 70 days from service of the private garnishment to the employer. It does not take precedence…
Who Must Register for Withholding Taxes You must register to file withholding tax if you: have employees and anticipate withhold- ing tax from their wages in the next 30 days; agree to withhold Minnesota taxes when you are not required to withhold; pay nonresidents to do work for you in Minnesota and the amount earned…
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 retail sales in Minnesota. This includes sellers outside Minnesota who: have an office; distribution, sales, or sample…
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, make estimated business tax payments, file a Minnesota corporation franchise, S corporation or partnership tax return, file fiduciary income tax returns as an estate,…
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 business, click here. How to Register online at www.taxes.state.mn.us by phone at 651-282-5225 or toll free 1-800-657-3605 TTY users: Call 711 for Minnesota Relay complete ABR form…
The following questions and answers are provided to help people completing the Minnesota Charitable Organization Initial Registration & Annual Report Form. I have received questions from people completing the State of Minnesota: Charitable Organization Initial Registration & Annual Report Form. Here are my responses. Question: When do I need to file the Minnesota Charitable Organization…
The following is example text from an Affidavit of Service. For a formatted version, download the Affidavit of Service PDF. The text below and its PDF and DOC counterparts should not be used without first consulting with an experienced collections attorney. STATE OF MINNESOTA DISTRICT COURT COUNTY OF [COUNTY] FIRST JUDICIAL DISTRICT ______________________________________________________________________________ Case Type:…
Reasonableness of a Financial Performance Representation The amended Rule prohibits franchise sellers from making any financial performance representation unless they have a reasonable basis for the representation at the time the representation is made. Written factual information in the seller’s possession must reasonably support the representation, as it is likely to be understood by a…
Minnesota recently enacted modifications to its law relating to the issuance of permits to carry pistols in public (Minnesota Laws 2003, chapter 28). As part of the new law, certain policies were adopted that regulate how a “private establishment” may notify permit holders that firearms are not allowed in a private building. This paper details…
INCOME FROM SELF-EMPLOYMENT OR OPERATION OF A BUSINESS One of the most complicated tasks in calculating child support involves computing income when one of the parents is self-employed. In these types of situations, a different formula is used to determine a parent’s income for child support purposes. Income from self-employment or operation of a business,…
Financial Performance Representations The amended Rule prohibits financial performance representations that are not true or are not substantiated at the time they are made. It is important to note that these prohibitions cover not only the franchisor, but any “franchise seller.” The amended Rule defines the term “franchise seller” as follows: A person that offers…
Written by Attorney Joe Irby I want to add a booster, or a translator to my broadcast station or I’d like to apply for an LPFM. FM Translators and Low Power Frequency Modulation Stations (LPFM) These two types of broadcast signals are rapidly catching on in popularity. Full-power radio stations are quickly buying up FM translators…
Written by Attorney Joe Irby How many hours must I operate my broadcast station? Hours of Operation In many areas and in many circumstances, running a broadcast station 24 hours a day, seven days a week just doesn’t make sense. For example, a broadcast station might be located in a sparsely populated area and statistically, the…
Written by Attorney Joe Irby What does the “Chief Operator” do, and why do I need one? Chief Operator A Chief Operator is a very important position. He acts as your station’s “go to guy” for many of the technical issues that arise on a seemingly daily basis. This is no job to be taken lightly….
Written by Attorney Joe Irby What is a legal ID and when must I run one? Are the requirements the same for radio and television? How do I run a legal ID on my booster/translator? Legal ID The Legal ID lets the audience know which broadcast station they’re tuned into. Although your station’s jingles play into…
Written by Attorney Joe Irby How long does my license last? Once a broadcast station goes through the arduous process of obtaining a license, it is allowed to broadcast in accordance with the FCC’s regulations. Although the process is cumbersome, it is something that must be done and repeated. Remember, the FCC’s underlying goal is to…
Written by Attorney Joe Irby What are the requirements for running a PSA? At one point in time, broadcast stations were “…required by the Federal Communications Commission to allocate a certain amount of time to public service.” This meant that they had to “give away” a certain amount of air time to non-profit groups or make…
Written by Attorney Joe Irby Unlicensed Broadcasting – Do I need a license to broadcast? An engineer once said “The FCC spends too much time going after pirates. As long as the station doesn’t interfere with anything, [the pirate] isn’t hurting anyone.” Wise words, however, the FCC will still shut down (and even prosecute) unlicensed broadcasters…
Written by Attorney Joe Irby How do I borrow/leverage money against my radio station and license? Broadcast stations are a business. Plain and simple. Whether the broadcast signal is the primary revenue stream of a business or it is just used to supplement another aspect of the business or entity, broadcasting is still a business and…
Written by Attorney Joe Irby What is the No Urban/No Spanish Dictate Rule? For most broadcast stations, your license will expire in 2013 or 2014 and it’s time to start thinking about the renewal process. The FCC just passed a new requirement requiring proof of compliance with the “No Urban/No Spanish Dictates” rule. This requirement was…