Sample Franchise Disclosure Document Does failure to provide mandated disclosure documents vitiate a subsequent franchise agreement? Yes. Under Minnesota law, a franchisee is entitled to rescind the franchise agreement if he or she chooses to do so. Federal Law Regulating the Sale of Franchises There are both federal and state laws that regulate the sale…
Licensing and Filing Information Inside this booklet Need help with your taxes? Information on: We’re ready to answer your questions! Getting a license Filing your monthly return Minnesota Department of Revenue Phone: 651-296-0889 Also: Minnesota Relay 711 (tty) License Application for Distributors and Special Fuel Dealers Hours: 8:00—4:30, Monday through Friday 600 North Robert Street,…
This post has been adopted from a Minnesota Department of Revenue document: (2013 Regular Session) Bulletin Date: May 31, 2013 MINNESOTA REVENUE Appeals and Legal Services Division 600 North Robert Street Saint Paul, Minnesota 55146-2220 Unless otherwise noted, the provisions discussed in this bulletin can be found in 2013 Minn. Laws, Chapter 143. Administrative Sufficient…
Detective and Security Services Detective and security services, armored car services, and burglar and fire alarm services are taxable. Sales tax applies to the total charge to the customer. The taxable amount includes all expenses that are directly reimbursed by the client, such as mileage, travel expenses, record copies, meals, lodging, and other taxable items…
This post has been adopted from a Minnesota Department of Revenue Fact Sheet. This fact sheet describes the definition of prosthetic devices and provides a summary of how Minnesota sales and use tax applies to these items. For information on how sales and use tax applies to drugs and other health care products refer to…
This post has been adopted from a Minnesota Department of Revenue Fact Sheet. This fact sheet describes the definition of durable medical equipment and provides a summary of how Minnesota sales and use tax applies to this equipment. Generally, durable medical equipment is taxable unless sold for home use. For information on how sales and…
Starting a General Partnership in Minnesota A general partnership is a business that is owned by two or more persons who associate to carry on the business of the partnership for profit. General partnerships have specific attributes, which are defined by Minnesota Statutes Chapter 323A. The general rule is that in a general partnership all…
Many believe that creditors can’t touch their retirement savings. But in many states—including Minnesota—that’s frequently not true. If you have an ERISA-qualified 401(k) or pension plan, your savings are probably safe from creditors. In such plans, your money generally has complete protection under federal law from garnishment, attachment, and other creditor remedies, so long as…
When my clients consider selling their settlement for a lump sum payment, I work with them to determine if the offer is in their best interests. This is called “independent professional advice” because my only loyalty is to my client. My only goal is doing what is best for my client. This “independent professional advice”…
A person obtains a trademark by being the first to use it in commerce on a good or service. It must be something that may be validly trademarked. Descriptive marks and generic marks generally may not be trademarked. Obtaining a trademark gives a person exclusive use of that mark. A trademark need not be registered,…
Corporations are run, in large part, by Officers and the Board of Directors. Individual Directors make up the Board of Directors. A vast amount of decision making related to the everyday affairs of a corporation is done by Officers and Directors. Corporations are businesses. Businesses can have many owners. A corporation is a non-living, non-breathing…
Schools—Sales and Purchases This fact sheet explains how sales tax applies to sales and purchases made by schools and school districts. Types of schools School districts are public school entities and districts, organized under the laws of the state of Minnesota and administered by the Department of Education. Public schools include primary and secondary schools,…
This post has been adopted from a Minnesota Department of Revenue Fact Sheet. Aircraft When you acquire complete or partial ownership of an aircraft, or when you first bring an aircraft into Minnesota to be hangered, you must register the aircraft with the Minnesota Department of Transportation (DOT), Office of Aeronautics. You must furnish proof…
A nonsolicitation agreement is a type of agreement that typically restricts an individual (usually a former employee) from soliciting either employees or customers of the company where the individual worked. Why do employers require nonsolicitation agreements? Good employees are difficult to find and develop. Thus, after having spent time and resources training a particular employee,…
2013 Tax Law Changes Overview: Estate Tax Tax Type Statute Brief Description Effective Date Estate Tax 289A.10 Sub 1 Estate Tax: Modifies the filing requirements for the estate tax to provide that federal adjusted taxable gifts made within 3 years of decedent’s death must be added to the value of the federal gross estate to…
Does a Judgment Lien Against a Homestead Exempt Property Take Priority Over a Later-Recorded Mortgage? A judgment becomes a lien against the judgment debtor’s real property at the time of docketing.[1] The fact that a judgment becomes a lien when docketed, however, does not mean it has priority over a later-recorded mortgage. The basic rule…
Yes. You can protect your home from the judgment of creditors. Minnesota Statutes Section 510.01 provides an exemption that protects a judgment debtors’ homestead from seizure or sale under legal process.[1] A homestead is defined as the “house owned and occupied by a debtor as the debtor’s dwelling place, together with the land upon which…
The Minnesota Workers’ Compensation Act, Minnesota Statutes Chapter 176, requires employers to provide workers’ compensation insurance to its employees. Similarly, the Act provides for four separate and distinct causes of action where an employer attempts to evade its responsibilities under the Act. Section 176.82, subdiv. 1, provides a cause of action for: threatening to discharge…
The material change doctrine is a legal theory that developed in Massachusetts. (See footnote 1.) Under Massachusetts’ law, each time an employee’s employment relationship with the employer changes materially such that they have entered into a new employment relationship a new restrictive covenant must be signed. (See footnote 2.) Although there is not a material…
Can I Protect My Home From the Claims of Creditors? Yes, Minnesota Statutes Section 510.01 provides an exemption that protects a judgment debtors’ homestead from seizure or sale under legal process. Minn. Stat. § 510.01. A homestead is defined as the “house owned and occupied by a debtor as the debtor’s dwelling place, together with…
Related disclosure document posts: Franchise Rule Disclosure Compliance Obligations Ways of Furnishing Disclosure Documents Sample Franchise Agreement / Disclosure Document When Must Disclosure Documents Be Furnished? Does failure to provide mandated disclosure documents prior to the entering into a franchise agreement vitiate the subsequent agreement? Federal Laws Regarding the Sale of Franchises Both federal and…
Minnesota Sales Tax Guide for Selling Candy & Sweets The following is the current (updated July 2023) Fact Sheet for Minnesota Sales Tax Guide for Selling Candy & Sweets. The following post has been adopted from the Minnesota Department of Revenue’s Sales Tax Fact Sheet #102B, Candy. Candy is taxable. Candy is the preparation of…
The following post has been adopted from the Minnesota Department of Revenue’s Sales Tax Fact Sheet #124, Exercise Facilities and Health Clubs. Fees and memberships Fees or charges for access to the types of health clubs and similar businesses listed below are taxable. exercise facilities health clubs reducing salons saunas spas steam baths swimming pools…
This post has been adopted from the Minnesota Department of Revenue’s Sales Tax Fact Sheet, Pets and Pet Grooming, Boarding and Care Services. Sales of animals, including pets, are generally taxable. Charges for pet grooming services and for lodging, boarding, and care services for animals in kennels and other similar arrangements are taxable. Purchases of…
Download/View Form ST3 Exemption descriptions See the Form ST3 instructions and exemption descriptions for more information about the following exemptions. Purchasers are responsible for knowing if they qualify to claim exemption from tax and will be held liable for any use tax, interest and possible penalties due if the items purchased are not eligible for…
This post has been adopted from the Minnesota Department of Revenue’s Sales Tax Fact Sheet #133, Advertising – Creative Promotional Services. Nontaxable advertising services Minnesota Rule 8130.9250, Advertising, is the basis for this post. The guidelines in the rule apply only when providing advertising services or creative promotional materials. The most common types of businesses…
This post has been adopted from the Minnesota Department of Revenue’s Sales Tax Fact Sheet #121, Lawn and Garden Care, Tree and Bush Service, Landscaping. Lawn and Garden Care, Indoor Plant Services Lawn Tree, Bush, and Shrub Services Utility Lines Cemetery Maintenance Examples of Taxable Purchases Vehicles Minnesota Motor Fuel Refund Exempt Purchases Separate Detachable…
This post been adopted from the Minnesota Department of Revenue’s fact sheet 103, Capital Equipment. If you buy or lease qualifying capital equipment for use in Minnesota, you are eligible for a refund of the Minnesota and any local sales or use tax you paid. This fact sheet explains how Minnesota sales and use tax…
Minnesota Sales Tax Guide for Selling Soft Drinks and Other Beverages The following is the current (updated July 2023) Fact Sheet for Minnesota Sales Tax Guide for Soft Drinks and Other Beverages. The following post has been adopted from the Minnesota Department of Revenue’s Sales Tax Fact Sheet #102C, Soft Drinks and Other Beverages. What’s…
Types of Child Care There are several types of daycare providers that are regulated and licensed by the state of Minnesota. Those providers are: family day care; group family day care; and child care centers. Family and group family day care provide services in a setting other than a child care center, usually the provider’s…