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…
Enforceability of Clickwrap Agreements If you have purchased software, you have undoubtedly encountered a clickwrap agreement. Clickwrap agreements are contracts between the software owner and the user. As you might imagine, the terms of those agreements are not negotiated by the users and are generally very unfavorable to the user/buyer of the software. Users may…
This post been adopted from the Minnesota Department of Revenue’s fact sheet, Computer Software Sales Tax. TABLE OF CONTENTS Prewritten Computer Software Custom Computer Software Prewritten Computer Software with Modifications Other Charges Capital Equipment Refund Claims Exemption Certificates Sales to Nonprofit Organizations Equipment Sales Local Sales and Use Taxes Maintenance Agreements Prewritten Computer Software The…
In this video, you get answers to these questions: What is the cancellation of debt income when debt is forgiven? How does the IRS consider this debt? What are the exceptions? When is the money not subject to income tax? What are some examples? Introduction Many people who are unable to pay their credit…
Is Your Boss Inappropriate at Work? Employees don’t have to endure a hostile work environment. Bosses don’t have a right to ask employees to do whatever they want. This article explains some of the protections available to employees and how good employers should treat their employees. This is meant to serve as a guide to…
How to Properly Dissolve a Minnesota Limited Liability Company There are various reasons to dissolve a limited liability company (“LLC”) ranging from the sale of its assets to unprofitability or bankruptcy. After your LLC has approved dissolution, the LLC must be properly dissolved pursuant to Minnesota Statute section 322B in order to avoid future complications….
October 2014 Update: Amazon Allows Minnesota Affiliates On September 24, 2014, Amazon announced a new policy allowing Minnesota affiliates beginning October 1, 2014. This change was permitted because Amazon will begin collecting sales tax from purchases in Minnesota. Amazon’s new affiliate policy, effective October 1, 2014, no longer lists Minnesota as ineligible: Associates Program Operating…
Why You Need a Solid Written Agreement with Your Partners: The Unfortunate Tale of Stone Temple Pilots You Control Intellectual Property Your Company Creates by a Written Partnership Agreement The current legal battle among members of the Stone Temple Pilots may evolve into an excellent example of how to avoid common mistakes that business owners…
Are you trying to figure out if a person working for you is an “independent contractor” vs. “employee” under Minnesota law? This brief article explains the basic test to use and provides additional resources. The Benefits of Calling All Workers “Independent Contractors” Obviously, Minnesota employers would like to categorize everyone as independent contractors so employers…
The Minnesota Antitrust Act prohibits companies from conspiring together to unreasonably restrain their competitors or unreasonably restrain the availability of products in order to benefit themselves financially. What does this mean? Here are a few specifics. Minnesota Antitrust Act Definitions Before we get into what the Minnesota Antitrust Act covers, here are a few important…
Many Minnesota small businesses choose to form an S Corp because of its pass-thru taxation benefits, payroll tax benefits, and reliability as a traditional business entity. An LLC can also be taxed as an S Corp and reap the S Corp taxation benefits. S Corp Basics S Corp is short for “S Corporation.” Technically, an…
Employee Overtime Pay & Minnesota Law Most people have heard of overtime laws. In general, if you work more than 40 hours in one work week, you are entitled to be paid one-and-a-half times your regular rate for all hours exceeding 40. The law includes exemptions for several professionals or highly paid people. In addition,…
Often times people are afraid to seek legal advice because they are not sure if they can afford a lawyer. For people who have suffered employment discrimination or who have been wrongfully terminated, the fear of additional expense is a very real concern. Law firms offer several fee structures to help people get a lawyer…
On March 5, 2013, Zambezia Film Ltd. filed a two-count Amended Complaint attempting to allege Direct Copyright Infringement and Contributory Copyright Infringement involving the motion picture “Adventures in Zambezia” against 51 John Doe Defendants. The case is pending in the United States District Court for the Western District Court of Washington and has been…
If you are hearing the term summary judgment and are concerned, your concern may be justified. A summary judgment is a ruling on a case or an aspect of a case before trial. If granted, it means the case or aspect of the case will never be litigated again (unless the judgment is successfully appealed)….
You don’t have to be named in a contract to be liable for breach. Under “tortious interference,” you can be liable if you help someone breach a contract. This article explains tortious interference law in Minnesota, which is generally the same in most other states. Overview of Tortious Interference While it may surprise you, parties to…
This post is part of a series of posts related to Minnesota minority shareholder rights. The following posts cover specific issues related to minority shareholder rights: Introduction to minority shareholder rights Employment issues Dividends Accessing Corporate records Corporate Governance Squeeze-outs Corporate governance is a broad concept that describes a variety of topics associated with governing…
This post is part of a series of posts related to Minnesota minority shareholder rights. The following posts cover specific issues related to minority shareholder rights: Introduction to minority shareholder rights Employment issues Dividends Accessing Corporate records Corporate Governance Squeeze-outs In Gunderson v. Alliance of Computer Professionals, Inc., 628 N.W.2d 173 (Minn. Ct. App. 2001),…
This post is part of a series of posts related to Minnesota minority shareholder rights. The following posts cover specific issues related to minority shareholder rights: Introduction to minority shareholder rights Employment issues Dividends Accessing Corporate records Corporate Governance Squeeze-outs Minority Shareholders in Minnesota In Minnesota, an individual, or an entity, can occupy the position…
A DUI conviction can seem difficult to overcome in the immediate aftermath, and it can be even more worrisome if you are wondering how the DUI will impact your business. While there is no exact step-by-step guide for how to recover after a DUI, we’ll examine a few areas that may be affected by your…
Can an Employee Demand Payment of Wages After Being Fired? It is inevitable: every employer is eventually going to have to discharge an employee. What many employers do not realize is that the employee can immediately demand all wages or commissions earned up to the date of termination. Even when employers have established a biweekly,…
‘Jersey Boys’ Wins Important Copyright Challenge The Ninth Circuit Court of Appeals has ruled that the producers of the hit play, Jersey Boys, chronicling the rise to stardom of the musical act, “The Four Seasons,” did not infringe upon the rights of the copyright owner to The Ed Sullivan Show. SOFA Entertainment, Inc. v. Dodger…
A Ticking Time-Bomb: the Accidental Franchise Could your license agreement actually be considered a franchise agreement? A license agreement that qualifies as a franchise agreement can have devastating effects on your business venture. In short, everyone you have done business with is entitled to rescind their transaction and you could face potential felony charges. The…
In this video, Minnesota business attorney Aaron Hall speaks about the pros and cons of general partnerships. How do I start a general partnership in Minnesota? I’ve been asked this question a number of times and I’ll answer it when we come back. I’m Aaron Hall, Business Attorney from Minneapolis. A general partnership is pretty…
On January 25, 2013, Minnesota Attorney General Lori Swanson, by Assistant Attorney General James Canaday filed a six-count Complaint in the Hennepin County District Court against Renewable Energy SD, LLC and Shawn R. Dooling, individually. The case is numbered 12-CV-13-1554 and has been assigned to Judge Mary E. DuFresne. The Complaint alleged that the…
Traditional tests of personal jurisdiction are applied to cases involving Internet activity. Presence on the Internet will not automatically subject one to jurisdiction anywhere. Recent cases indicate that merely posting information on a web site with no contact or interaction with the forum state…
Bulk e-mail has become a popular way to market products or services on-line. With minimal cost and quick delivery, e-mail has been adopted as a cheap and effective direct marketing tool. However, the use of bulk e-mail has also become an annoyance and hindrance to many users of the Internet and has led to proposed federal legislation…
Businesses of all sizes are finding avenues to use the Internet to market their products. One of the more recent trends, especially for smaller businesses, is the use of Internet auction sites for both sale and purchase of products.
Internet service providers (“ISPs”) provide their subscribers with online Internet access. This raises the question of whether the ISP or the individual subscriber is liable for potential copyright infringement.