Rest Breaks and Leave Time............................................................................................... 161 Employee Testing and Background Checks......................................................................... 165 Employment of Minors ....................................................................................................... 169 Protection of Employees Who Report Violations of Law ................................................... 172 Human Rights . .................................................................................................................... 174 Immigration Law Compliance ............................................................................................ 179 Occupational Safety and Health ........................................................................................ 181 Workers’ Compensation Insurance..................................................................................... 186 Employee Benefits ............................................................................................................. 191 Plant Closings and Mass Layoffs......................................................................................... 194 Poster Requirements ......................................................................................................... 196 Checklist for Hiring an Employee ........................................................................................ 198 Business Taxes............................................................................................................................. 210 Tax Identification Numbers ................................................................................................ .212 Business Income Tax Returns ............................................................................................. 217 Sales and Use Tax ............................................................................................................... 222 . FICA Tax (Social Security and Medicare)............................................................................. 226 Income Tax Withholding .................................................................................................... 227 Successor Liability for Certain Taxes When a Business or its Assets are Transferred .........233 Revocation or Prevention of License Issuance or Renewal ................................................ 234 Unemployment Insurance Taxes......................................................................................... 235 Federal Tax Requirements................................................................................................... 238 State of Minnesota Tax Requirements................................................................................ 239 Sources of Information and Assistance....................................................................................... 241 State Programs................................................................................................................... 241 Small Business Assistance Office................................................................................ 241 Small Business Development Centers . .......................................................................242 Minnesota Trade Office .............................................................................................243 Minnesota Business First Stop....................................................................................244 . Vocational Rehabilitation Service ..............................................................................245 Employment and Training Programs ..........................................................................245 Minnesota Job Skills Partnership ...............................................................................247 Dislocated Worker Program .......................................................................................247 Minnesota Federal Bonding Service ...........................................................................248 University of Minnesota Extension ............................................................................248 Government Procurement Assistance ..............................................................................248 .Federal Procurement .................................................................................................249 State Procurement ....................................................................................................250 Local Procurement.....................................................................................................251 Accounting and Tax Assistance ..........................................................................................251 Public Accountants ....................................................................................................251 Enrolled Agents .........................................................................................................253 Taxpayer Education Workshops .................................................................................253 Libraries .............................................................................................................................254 Additional Sources of Assistance .......................................................................................256 Specialized Legal Research and Assistance................................................................. 256 Management Assistance for Minority Businesses ...................................................... 257 Business Incubators.................................................................................................... 257
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