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Last Updated: 7/7/2017

Repeat Penalty

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If you repeatedly fail to pay the taxes listed below by their due date, you will be assessed a 25 percent penalty. (See Minnesota Statutes, section 289A.60, subdivision 5a.)

  • Sales
  • Withholding
  • Lawful Gambling
  • Cigarette and Tobacco
  • Liquor
  • Solid Waste Management (SWMT)
  • Dry Cleaner

Why is the repeat penalty assessed?

We add the repeat penalty when you do not pay your taxes by the due date for the same tax type at least three times over a 25-month period. When the third payment is late, we issue a warning, and we apply the penalty when the next payment is late within the 25-month period.