No state agency or local unit of government can make final payment to a contractor until the Minnesota Department of Revenue has certified the contractor and any subcontractor(s) have complied with the state's withholding tax laws.
After work on a state or local government construction project is complete, all contractors and subcontractors who worked on the project must complete a Contractor Affidavit. This requirement applies to all projects contracted by Minnesota state agencies and local units of government, including counties, cities and school districts.
You will receive final payment only after you submit a Contractor Affidavit and the department verifies that you have met Minnesota's withholding requirements.
For more information, see:
Submit your Contractor Affidavit: