Minn. Stat. § 86B.501
Subd. 1. Personal flotation or lifesaving devices.
(b) The commissioner may not:
Subd. 2. Rented watercraft responsibility for lifesaving devices.
The owner of a business that rents, leases, or hires out watercraft must provide a personal flotation or lifesaving device of the type required by this section for each person on board the watercraft.