Business Tax Statutes – Title 10

10-45-4. Tax on receipts from business services. There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.

10-45-4.1. Services subject to taxation. “Service” means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, principal objective or ultimate objective of the contracting parties shall not be controlling. For the purposes of this chapter services rendered by an employee for his employer are not taxable.

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333.01 COMMERCIAL ASSUMED NAMES

Subdivision 1. Certificate.  – No person shall hereafter carry on or conduct or transact a commercial business in this state under any designation, name, or style, which does not set forth the true name of every person interested in such business unless such person shall file in the Office of the Secretary of State, a certificate setting forth the name and business address under which the business is conducted or transacted, or is to be conducted or transacted, and the true name of each person conducting or transacting the same, with the address of such person. The name of the business must not include any of the following phrases or their abbreviations: corporation, incorporated, limited, chartered, professional association, cooperative, limited partnership, limited liability company, professional limited liability company, limited liability partnership, or professional limited liability partnership, except to the extent that an entity filing a certificate would be authorized to use the phrase or abbreviation. The certificate shall be executed by one of the persons conducting, or intending to conduct, the business. The certificate shall be published after it has been filed with the secretary of state in a qualified newspaper in the county in which the person has a principal or registered office for two successive issues.

Subd. 2.Intentional misrepresentation prohibited. – No person shall use an assumed or fictitious name in the conduct of its business to intentionally misrepresent its geographic origin or location.

Cited Source:   https://www.revisor.leg.state.mn.us/statutes/?id=333

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CHAPTER 47-25 TRADE NAMES

47-25-02. Trade name – Registration – Statement – Contents.

A person or organization may not engage in business in this state under a trade name until the trade name is registered with the secretary of state. This section does not apply to partnerships that have filed a fictitious name certificate as provided under chapter 45-11. The trade name registration must be a statement executed by the owner upon forms prescribed by the secretary of state, setting forth:

1. The trade name to be registered;

2. The name and address of the owner of the business, and if a corporation,
—-limited liability company, or other organization, the state or country of
—-incorporation or organization;

3. Address of the principal place of business; and

4. The nature of the business in detail.

Cited Source:  http://www.legis.nd.gov/cencode/t47c25.pdf

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