Rest Breaks and Leave Time...............................................................................................158 Employee Testing and Background Checks.........................................................................165 Employment of Minors.......................................................................................................168 Protection of Employees Who Report Violations of Law ...................................................172 Human Rights..................................................................................................................... 174 Immigration Law Compliance ............................................................................................ 181 Occupational Safety and Health ........................................................................................183 Workers’ Compensation Insurance.....................................................................................190 Employee Benefits .............................................................................................................196 Plant Closings...................................................................................................................... 198 Poster Requirements ......................................................................................................... 199 Checklist for Hiring an Employee........................................................................................202 Business Taxes.............................................................................................................................214 Tax Identification Numbers ................................................................................................ . 216 Business Income Tax Returns .............................................................................................220 Sales and Use Tax ...............................................................................................................228 FICA Tax ..............................................................................................................................234 Income Tax Withholding ....................................................................................................234 Successor Liability for Certain Taxes When a Business or its Assets are Transferred .........242 Revocation or Prevention of License Issuance or Renewal ................................................243 Unemployment Insurance Taxes.........................................................................................243 Federal Tax Requirements...................................................................................................251 State of Minnesota Tax Requirements................................................................................252 Sources of Information and Assistance.......................................................................................254 State Programs...................................................................................................................254 Small Business Assistance Office................................................................................254 Small Business Development Centers (SBDCs)...........................................................255 Minnesota Trade Office .............................................................................................256 Minnesota Business First Stop....................................................................................258 Launch Minnesota.......................................................................................................258 Vocational Rehabilitation Service ..............................................................................258 Employment and Training Programs ..........................................................................259 Minnesota Job Skills Partnership ...............................................................................260 Dislocated Worker Program .......................................................................................261 Minnesota Federal Bonding Service ...........................................................................261 University of Minnesota Extension ............................................................................261 Government Procurement Assistance ..............................................................................262 .Federal Procurement .................................................................................................262 State Procurement ....................................................................................................266 Local Procurement.....................................................................................................269 Accounting and Tax Assistance ..........................................................................................269 Public Accountants ....................................................................................................269 Enrolled Agents .........................................................................................................271 Taxpayer Education Workshops .................................................................................271 Libraries .............................................................................................................................272 Additional Sources of Assistance .......................................................................................275 Specialized Legal Research and Assistance.................................................................275
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