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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