Legal References and Resources
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Legal References and Resources
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The legal references and resources related to the personal services industry are listed.
Minnesota Statutes
- 155A.23, subd. 3, Cosmetology
- 154, Barbers
- 297A.61, Definitions:
- 297A.68, Business exemptions:
- 297A.67, General exemptions
Minnesota Rules
- 8130.0400, subp.4. Services of operator furnished with rentals of equipment
- 8130.0600, Consideration
- 8130.3100, Content and form of exemption certificate
Revenue Notices
- 00-03, Exemption: Materials Used or Consumed in Providing Taxable Services
- 07-06, MinnesotaCare Tax and Sales Tax-Patient Services-Massage Therapy