Minnesota has no specific ATM site requirements.

Source
Department Staff

Regulatory Contacts
Sue Jensen, Administrative Specialist
Minnesota Dept. of Commerce
Telephone 651-296-2715
suzanne.jensen@state.mn.us

Or

Terry Meyer, Financial Examiner
Banking & Other Financial Services
Minnesota Dept. of Commerce
Telephone: 651-296-2135
terry.meyer@state.mn.us

Minnesota does not distinguish between bank and non-bank ATMs for purposes of notification and disclosure of fees, but the relevant regulations apply only to ATM operators who issue access cards.

Any bank or other entity issuing an ATM access card must disclose several pieces of information to all customers before allowing the customers to use an ATM, including the following:

1) the types of financial transactions available at ATMs;
2) the schedule of charges made by the financial institution for the customer's use of the terminal;
3) any restrictions or limits on the number of transactions or dollar value limits that may be imposed
upon the customer by the card issuer;
4) the procedure to give notice of error to the card issuer;
5) a statement that the card issuer is following all applicable law to safeguard the privacy of the customer.

Source
Minnesota Statute 47.69, Consumer privacy:
http://www.revisor.leg.state.mn.us/data/revisor/statutes/2005/47/69.html

Minnesota Rule 2675.8160, Customer disclosure requirements:
http://www.revisor.leg.state.mn.us/arule/2675/8160.html

Regulatory Contacts
Sue Jensen, Administrative Specialist
Minnesota Dept. of Commerce
Telephone: 651-296-2715
suzanne.jensen@state.mn.us

Or

Terry Meyer, Financial Examiner
Banking & Other Financial Services
Minnesota Dept. of Commerce
Telephone: 651-296-2135
terry.meyer@state.mn.us

Minnesota does not distinguish between bank and non-bank ATMs for purposes of security regulations. Any person or financial institution operating an ATM must:

1) Adopt and maintain safeguards to insure the safety of “funds, items, and other information.” These safeguards must be consistent with the requirements of the Bank Protection Act of 1968, or must be approved by the Commissioner of Commerce.

2) Take all reasonably necessary steps to restrict disclosure of information necessary for a customer to complete an ATM transaction.

Source
Minnesota Statute 47.68, Electronic financial terminal security:
http://www.revisor.leg.state.mn.us/data/revisor/statutes/2005/47/68.html

Minnesota Statute 47.69, Consumer privacy:
http://www.revisor.leg.state.mn.us/data/revisor/statutes/2005/47/69.html

Regulatory Contacts
Sue Jensen, Administrative Specialist
Minnesota Dept. of Commerce
Telephone: 651-296-2715
suzanne.jensen@state.mn.us

Or

Terry Meyer, Financial Examiner
Banking & Other Financial Services
Minnesota Dept. of Commerce
Telephone: 651-296-2135
terry.meyer@state.mn.us

Minnesota does not specifically levy taxes on ATM fees.

Source
Department Staff

Regulatory Contacts
Susan Barry, Legal Services Supervisor
Minnesota Dept. of Revenue
Telephone: 651-556-4062
susan.barry@fin.state.mn.us