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 .................................................................................................215 Business Income Tax Returns .............................................................................................219 Sales and Use Tax ...............................................................................................................228 FICA Tax ..............................................................................................................................233 Income Tax Withholding ....................................................................................................234 Successor Liability for Certain Taxes When a Business or its Assets are Transferred .........241 Revocation or Prevention of License Issuance or Renewal ................................................242 Unemployment Insurance Taxes.........................................................................................242 Federal Tax Requirements...................................................................................................250 State of Minnesota Tax Requirements................................................................................251 Sources of Information and Assistance.......................................................................................253 State Programs...................................................................................................................253 Small Business Assistance Office................................................................................253 Small Business Development Centers........................................................................254 Minnesota Trade Office .............................................................................................255 Minnesota Business First Stop....................................................................................257 Launch Minnesota.......................................................................................................257 Vocational Rehabilitation Service ..............................................................................257 Employment and Training Programs ..........................................................................258 Minnesota Job Skills Partnership ...............................................................................259 Dislocated Worker Program .......................................................................................260 Minnesota Federal Bonding Service ...........................................................................260 University of Minnesota Extension ............................................................................260 Government Procurement Assistance ..............................................................................261 .Federal Procurement .................................................................................................261 State Procurement ....................................................................................................265 Local Procurement.....................................................................................................267 Accounting and Tax Assistance ..........................................................................................268 Public Accountants ....................................................................................................268 Enrolled Agents .........................................................................................................270 Taxpayer Education Workshops .................................................................................270 Libraries .............................................................................................................................270 Additional Sources of Assistance .......................................................................................274 Specialized Legal Research and Assistance.................................................................274 Management Assistance for Minority Businesses......................................................274
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