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Last Updated: 11/28/2016

Job Opportunity Building Zones (JOBZ)

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Sales and Use Tax

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​Department of Revenue Online Portal

Job Opportunity Building Zones are located throughout Minnesota, with the exception of the seven-county Minneapolis-St. Paul metropolitan area. A qualified business is a business located in a Zone that has entered into a Business Subsidy Agreement (BSA) with a local government. Businesses relocating operations into a Zone from another location in Minnesota must also sign a relocation agreement with the Minnesota Department of Employment and Economic Development. Qualified businesses in these Zones are eligible for JOBZ exemptions from sales, income, and property taxes and may be eligible for a refundable jobs credit based on increased payroll.

Note: The JOBZ program, for most qualified businesses, ends December 31, 2015. Most businesses will no longer be eligible to receive benefits through the JOBZ program after the 2015 tax season. This means businesses will only be eligible to receive sales tax benefits for purchases made through December 2015. Qualifying businesses and individuals are eligible for Corporate Franchise and Individual Income Tax benefits on returns that are filed for the 2015 tax year. Property tax benefits will be included on the payable 2016 statements.

Zone durations for qualifying businesses enrolled in the JOBZ program are explained in better detail in M.S.469.312 subd.5.

This webpage was designed to be a central starting point for finding all JOBZ related forms and materials produced by the Minnesota Department of Revenue.


Reference Materials  

Department of Employment and Economic Development
Information is also available on the Department of Employment and Economic Development website.