You can read A Guide to Starting a Business in Minnesota. It provides a concise summary discussion of major issues, questions and concerns that are most commonly raised by those contemplating a business startup.
Or you can also go to the IRS page on Starting a Business to get more info
Best of all, the above services are offered free or at low cost to businesses located in western Minnesota.
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These suggestions are guidelines to provide a roadmap to the formation of a business and the basic sense of direction you'll need before you begin. This information is not a substitute for the advice of an attorney, accountant and other business professionals.