Minn. Stat. § 629.365
Subd. 1. Applicability.
In this section and section 629.366, the terms defined in this section have the meanings given them.
Subd. 2. Merchant.
"Merchant" means a person who owns, possesses, or controls personal property with authority to sell it in the regular course of business at retail or wholesale.
Subd. 3. Person.
"Person" includes an individual, a partnership, corporation, or association.