Terms Used In Minnesota Statutes > Chapter 25 - Commercial Feed
- Accommodations intermediary: means any person or entity, other than an accommodations provider, that facilitates the sale of lodging as defined in subdivision 3, paragraph (g), clause (2), and that charges a room charge to a customer. See Minnesota Statutes 297A.61
- Accommodations provider: means any person or entity that furnishes lodging as defined in subdivision 3, paragraph (g), clause (2), to the general public for compensation. See Minnesota Statutes 297A.61
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- affiliated group of corporations: means those entities that would be classified as members of an affiliated group as defined under United States Code, title 26, § 1504, disregarding the exclusions in section 1504(b). See Minnesota Statutes 297A.61
- Agricultural production: includes , but is not limited to, horticulture, silviculture, floriculture, maple syrup harvesting, and the raising of pets, livestock as defined in section 17A. See Minnesota Statutes 297A.61
- Ancillary services: means services that are associated with or incidental to the provision of telecommunications services, including, but not limited to, conference bridging service, detailed telecommunications billing, directory assistance, vertical service, and voice mail services. See Minnesota Statutes 297A.61
- Aquaculture production equipment: means new or used machinery, equipment, implements, accessories, and contrivances used directly and principally in aquaculture production. See Minnesota Statutes 297A.61
- Arrest: Taking physical custody of a person by lawful authority.
- Bequest: Property gifted by will.
- Bundled transaction: means the retail sale of two or more products when the products are otherwise distinct and identifiable, and the products are sold for one nonitemized price. See Minnesota Statutes 297A.61
- Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Minnesota Statutes 297A.61
- Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
- Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
- Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
- Commissioner: means the commissioner of revenue of the state of Minnesota or a person to whom the commissioner has delegated functions. See Minnesota Statutes 289A.02
- Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
- Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Minnesota Statutes 297A.61
- Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Minnesota Statutes 297A.61
- Conference bridging service: means an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. See Minnesota Statutes 297A.61
- Conviction: A judgement of guilt against a criminal defendant.
- Credit bureau: An agency that collects individual credit information and sells it for a fee to creditors so they can make a decision on granting loans. Typical clients include banks, mortgage lenders, credit card companies, and other financing companies. (Also commonly referred to as consumer-reporting agency or credit-reporting agency.) Source: OCC
- Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
- Custody determination: means a court decision and court orders and instructions providing for the custody of a child, including parenting time, but does not include a decision relating to child support or any other monetary obligation of any person. See Minnesota Statutes 518.003
- Decedent: A deceased person.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See Minnesota Statutes 297A.61
- Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating, and packing. See Minnesota Statutes 297A.61
- Devise: To gift property by will.
- Digital audio works: means works that result from a fixation of a series of musical, spoken, or other sounds, that are transferred electronically. See Minnesota Statutes 297A.61
- Digital audiovisual works: means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any, that are transferred electronically. See Minnesota Statutes 297A.61
- Digital books: means any literary works, other than digital audiovisual works or digital audio works, expressed in words, numbers, or other verbal or numerical symbols or indicia so long as the product is generally recognized in the ordinary and usual sense as a "book. See Minnesota Statutes 297A.61
- Digital code: means a code which provides a purchaser with a right to obtain one or more specified digital products or other digital products. See Minnesota Statutes 297A.61
- Direct mail: includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. See Minnesota Statutes 297A.61
- Direct supervision: means :
(1) an unlicensed individual is being directly supervised by an individual licensed to perform the elevator work being supervised during the entire time the unlicensed individual is performing elevator work;
(2) the licensed individual is physically present at the location where the unlicensed individual is performing elevator work and immediately available to the unlicensed individual at all times for assistance and direction;
(3) the licensed individual shall review the elevator work performed by the unlicensed individual before the elevator work is operated; and
(4) the licensed individual is able to and does determine that all elevator work performed by the unlicensed individual is performed in compliance with the elevator code. See Minnesota Statutes 326B.163
- Directory assistance: means an ancillary service of providing telephone number information or address information, or both. See Minnesota Statutes 297A.61
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Docket: A log containing brief entries of court proceedings.
- Donee: The recipient of a gift.
- Dower: A widow
- Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Minnesota Statutes 297A.61
- Electronic means: refers to a method that is electronic, as defined in section 325L. See Minnesota Statutes 289A.02
- Ex officio: Literally, by virtue of one's office.
- facilitates the sale: includes brokering, coordinating, or in any way arranging for the purchase of or the right to use accommodations by a customer. See Minnesota Statutes 297A.61
- Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
- Fair Debt Collection Practices Act: The Fair Debt Collection Practices Act is a set of United States statutes added as Title VIII of the Consumer Credit Protection Act. Its purpose is to ensure ethical practices in the collection of consumer debts and to provide consumers with an avenue for disputing and obtaining validation of debt information in order to ensure the information's accuracy. It is often used in conjunction with the Fair Credit Reporting Act. Source: OCC
- Farm machinery: means new or used machinery, equipment, implements, accessories, and contrivances used directly and principally in agricultural production of tangible personal property intended to be sold ultimately at retail including, but not limited to:
(1) machinery for the preparation, seeding, or cultivation of soil for growing agricultural crops;
(2) barn cleaners, milking systems, grain dryers, feeding systems including stationary feed bunks, and similar installations, whether or not the equipment is installed by the seller and becomes part of the real property; and
(3) irrigation equipment sold for exclusively agricultural use, including pumps, pipe fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation system when sold as part of an irrigation system, whether or not the equipment is installed by the seller and becomes part of the real property. See Minnesota Statutes 297A.61
- For-hire carrier: means a person engaged in transportation for hire of tangible personal property. See Minnesota Statutes 297A.61
- Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
- full age: means 18 years of age or older. See Minnesota Statutes 645.451
- fur: means any animal skin or part of an animal skin with hair, fleece, or fur fibers attached to it, either in its raw or processed state, but does not include animal skins that have been converted into leather or suede, or from which the hair, fleece, or fur fiber has been completely removed in processing the skins. See Minnesota Statutes 297A.61
- Fur clothing: means human wearing apparel that is required by the Federal Fur Products Labeling Act, United States Code, title 15, § 69, to be labeled as a fur product, and the value of the fur components in the product is more than three times the value of the next most valuable tangible component. See Minnesota Statutes 297A.61
- furnishes: includes the sale of use or possession, or the sale of the right to use or possess. See Minnesota Statutes 297A.61
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Gross receipts: means the total amount received, in money or by barter or exchange, for all sales at retail as measured by the sales price. See Minnesota Statutes 297A.61
- In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- Inter vivos: Transfer of property from one living person to another living person.
- Internal Revenue Code: means the Internal Revenue Code as defined in section 289A. See Minnesota Statutes 297A.61
- Internal Revenue Code: means the Internal Revenue Code of 1986, as amended through December 31, 2018. See Minnesota Statutes 289A.02
- Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
- Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
- Lease or rental: means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. See Minnesota Statutes 297A.61
- Load and leave: means delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. See Minnesota Statutes 297A.61
- local registrar: means an individual designated by the county board of commissioners to register civil marriages. See Minnesota Statutes 517.001
- Logging equipment: means new or used machinery, equipment, implements, accessories, and contrivances used directly and principally in the commercial cutting or removal or both of timber or other solid wood forest products intended to be sold ultimately at retail, including, but not limited to:
(1) machinery used for bucking, bunching, debarking, delimbing, felling, forwarding, loading, piling, skidding, topping, and yarding operations performed on timber; and
(2) chain saws. See Minnesota Statutes 297A.61
- Maintenance: means an award made in a dissolution or legal separation proceeding of payments from the future income or earnings of one spouse for the support and maintenance of the other. See Minnesota Statutes 518.003
- Marital property: means property, real or personal, including vested public or private pension plan benefits or rights, acquired by the parties, or either of them, to a dissolution, legal separation, or annulment proceeding at any time during the existence of the marriage relation between them, or at any time during which the parties were living together as husband and wife under a purported marriage relationship which is annulled in an annulment proceeding, but prior to the date of valuation under section 518. See Minnesota Statutes 518.003
- Mining company: means a person engaged in the business of mining or producing ores in Minnesota subject to the taxes imposed by section 298. See Minnesota Statutes 289A.02
- Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
- Motor vehicle repair materials: means items, other than motor vehicle repair paint or motor vehicle parts, that become a part of a repaired motor vehicle or are consumed in repairing the motor vehicle at retail, and include abrasives, battery water, body filler or putty, bolts and nuts, brake fluid, buffing pads, chamois, cleaning compounds, degreasing compounds, glaze, grease, grinding discs, hydraulic jack oil, lubricants, masking tape, oxygen and acetylene, polishes, rags, razor blades, sandpaper, sanding discs, scuff pads, sealer, solder, solvents, striping tape, tack cloth, thinner, waxes, and welding rods. See Minnesota Statutes 297A.61
- Motor vehicle repair paint: means a substance composed of solid matter suspended in a liquid medium and applied as a protective or decorative coating to the surface of a motor vehicle in order to restore the motor vehicle to its original condition, and includes primer, body paint, clear coat, and paint thinner used to paint motor vehicles, as defined in section 297B. See Minnesota Statutes 297A.61
- Nonmarital property: means property real or personal, acquired by either spouse before, during, or after the existence of their marriage, which
(a) is acquired as a gift, bequest, devise or inheritance made by a third party to one but not to the other spouse;
(b) is acquired before the marriage;
(c) is acquired in exchange for or is the increase in value of property which is described in clauses (a), (b), (d), and (e);
(d) is acquired by a spouse after the valuation date; or
(e) is excluded by a valid antenuptial contract. See Minnesota Statutes 518.003
- Normal course of business: means activities that demonstrate a commercial continuity or consistency of making sales or performing services for the purposes of attaining profit or producing income. See Minnesota Statutes 297A.61
- Other digital products: means the following items when transferred electronically:
(1) greeting cards; and
(2) online video or electronic games. See Minnesota Statutes 297A.61
- Parenting time: means the time a parent spends with a child regardless of the custodial designation regarding the child. See Minnesota Statutes 518.003
- Pension plan benefits or rights: means a benefit or right from a public or private pension plan accrued to the end of the month in which marital assets are valued, as determined under the terms of the laws or other plan document provisions governing the plan, including section 356. See Minnesota Statutes 518.003
- Person: means an individual, partnership, corporation, association, governmental unit or agency, or public or private organization of any kind, under a duty to comply with state tax laws because of its character or position. See Minnesota Statutes 289A.02
- Person: includes any individual or group and any combination of individuals, groups, or individuals and groups acting as a unit. See Minnesota Statutes 297A.61
- Person with a disability: means an individual who has a permanent and total disability as defined in section 273. See Minnesota Statutes 297A.61
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- Prepared food: means food that meets either of the following conditions:
(1) the food is sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws; or
(2) the food is sold in a heated state or heated by the seller or two or more food ingredients are mixed or combined by the seller for sale as a single item, except for:
(i) bakery items, including, but not limited to, bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas;
(ii) ready-to-eat meat and seafood in an unheated state sold by weight;
(iii) eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401. See Minnesota Statutes 297A.61
- Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. See Minnesota Statutes 297A.61
- Private communication service: means a telecommunication service that entitles the customer to exclusive or priority use of a communication channel or group of channels between or among termination points, regardless of the manner in which the channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of the channel or channels. See Minnesota Statutes 297A.61
- Private pension plan: means a plan, fund, or program maintained by an employer or employee organization that provides retirement income to employees or results in a deferral of income by employees for a period extending to the termination of covered employment or beyond. See Minnesota Statutes 518.003
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
- product: includes tangible personal property, services, intangibles, and digital goods, including specified digital products or other digital products, but does not include real property or services to real property. See Minnesota Statutes 297A.61
- purchase: include , but are not limited to, each of the transactions listed in this subdivision. See Minnesota Statutes 297A.61
- Purchase price: means the measure subject to the use tax and has the same meaning as "sales price. See Minnesota Statutes 297A.61
- Real property: includes :
(1) the land itself;
(2) buildings and structures constructed or erected on the land and intended to be permanent; and
(3) improvements and fixtures if incorporated into and intended to be of a permanent benefit to a building or structure given its present use, and that cannot be removed without causing substantial damage to the building or structure. See Minnesota Statutes 297A.61
- Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
- Residence: means the place where a party has established a permanent home from which the party has no present intention of moving. See Minnesota Statutes 518.003
- retail sale: include the taxable services listed in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable services, unless specifically provided otherwise. See Minnesota Statutes 297A.61
- Ring tone: means a digitized sound file that is downloaded onto a device and that may be used to alert the customer with respect to a communication. See Minnesota Statutes 297A.61
- road construction: means construction of:
(i) public roads;
(ii) cartways; and
(iii) private roads in townships located outside of the seven-county metropolitan area up to the point of the emergency response location sign; and
(6) services as provided in this clause:
(i) laundry and dry cleaning services including cleaning, pressing, repairing, altering, and storing clothes, linen services and supply, cleaning and blocking hats, and carpet, drapery, upholstery, and industrial cleaning. See Minnesota Statutes 297A.61
- Sales price: means the measure subject to sales tax, and means the total amount of consideration, including cash, credit, personal property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:
(1) the seller's cost of the property sold;
(2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expenses of the seller;
(3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;
(4) delivery charges, except the percentage of the delivery charge allocated to delivery of tax exempt property, when the delivery charge is allocated by using either (i) a percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment, or (ii) a percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment; and
(5) installation charges. See Minnesota Statutes 297A.61
- seller: means any person making sales, leases, or rentals of personal property or services. See Minnesota Statutes 297A.61
- Soft drinks: means nonalcoholic beverages that contain natural or artificial sweeteners. See Minnesota Statutes 297A.61
- Specified digital products: means digital audio works, digital audiovisual works, and digital books that are transferred electronically to a customer. See Minnesota Statutes 297A.61
- state: means any state of the United States, the Commonwealth of Puerto Rico, and the District of Columbia. See Minnesota Statutes 297A.61
- Tangible personal property: includes , but is not limited to, electricity, water, gas, steam, and prewritten computer software. See Minnesota Statutes 297A.61
- Taxable food sold through vending machines: means taxable food under section 297A. See Minnesota Statutes 297A.61
- Taxpayer: means a person subject to, or liable for, a state tax; a person required to file a return with respect to, or to pay, or withhold or collect and remit, a state tax; or a person required to obtain a license or a permit or to keep records under a law imposing a state tax. See Minnesota Statutes 289A.02
- Telecommunications services: means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. See Minnesota Statutes 297A.61
- Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
- Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
- Transferred electronically: means obtained by the purchaser by means other than tangible storage media. See Minnesota Statutes 297A.61
- Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
- Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
- United States Code: means the United States Code as amended through December 31, 2000. See Minnesota Statutes 297A.61
- Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61
- Vertical service: means an ancillary service that is offered in connection with one or more telecommunications services and which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Minnesota Statutes 297A.61
- Voice mail service: means an ancillary service that enables the customer to store, send, or receive recorded messages. See Minnesota Statutes 297A.61