Entities must complete a corporate farm application and send it to the Minnesota Department of Agriculture (see application for mailing address). Fill out the entire application!The statute prohibits operating a farm or owning farmland in a corporation, limited liability company, pension or investment fund, trust or limited partnership. "Commission merchant" means a person engaged in the business of receiving a farm product for sale on commission or for or on behalf of another person. §. Subd. File a business tax return and each owner a K1. ▫ Profit or loss are "passed-through" to the owners and taxed at individual tax rates. To set up consolidated filing, call Business Registration at 651-282-5225 or 1-800-657-3605 (toll-free). Sales Tax Account Revocation. Greenhouse flower growers are busy. So, one family that runs a business including all of these; yes, you could say they're BUSY!