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address and telephone application assistance Avenue Business Development Center business in Minnesota capital certificate compensation contractor corporation County deductions Department of Commerce Department of Labor Department of Revenue eligible employee employer identification employment tax entity Environmental estimated tax exemption federal filing Form W-4 funds Guide hazardous waste income tax individual Internal Revenue Service invention Labor and Industry Library License limited liability company limited liability partnership limited partnership loan Minneapolis Minnesota Department Minnesota Statutes Chapter Minnesota tax MPCA obtained operations paid partners patent Paul percent Permit person Piper Jaffray Pollution Control Agency proposed business purchase Registration regulations Resource Directory section sales tax Schedule Secretary shareholders sole proprietor sole proprietorship Street tax identification number tax purposes tax return taxable Technical College telephone number provided trademark wages withholding workers