This fact sheet explains Minnesota income tax withholding responsibilities related to nonresident entertainers, entertainment entities, and promoters. "Retail installment contract" means any agreement, entered into in this state, evidencing a retail installment sale of a motor vehicle.Book a performer's gig and define performance terms, fees, and expectations with our entertainment contract template. Create your contract easily! Speed up your document management with our Entertainment Contract Templates category with ready-made templates that suit your requirements. Submit a Contract Preparation Request form for additional assistance. 5.2 Minnesota Nonresident Entertainer Tax. Minnesota State, as a public entity, enters into a significant number of contracts each year. ROFR contracts usually favor buyers, but these agreements also have cons. Advantages for Buyers.