2013 Legislative Resources

This page contains key information about the Minnesota Department of Revenue and its role within the state tax system. For taxpayer reference or other information, visit our home page.

Revenue and the Tax System

• Department of Revenue Overview  
• Minnesota’s State and Local Tax System   
• Taxes Administered 
• Strategic Plan 
• Classification Of Tax Data   
   

Major Tax Types

• Individual Income Tax   
• Corporate Franchise Tax   
• Property Tax  
• Sales and Use Tax  
• Motor Fuels Tax  
• Cigarette and Tobacco Taxes  
   

Reports and Publications

Research Reports (main page)

• Tax Handbook (2012) - A profile of state and local taxes in Minnesota.
• Tax Expenditure Budget (2012) - Covers tax provisions that provide preferential treatment.
• Tax Expenditure Review Study (2011) - Report to the Legislature with recommendations to review and integrate tax expenditures into the budget process.
• Tax Incidence Study (2011) - Who pays Minnesota's household and business taxes?

Recent Legislative Reports (Property Tax) 

• Alternative Methods of Valuing Agricultural and Rural Vacant Land (2012)

• Metropolitan Area Fiscal Disparities Program Study (2012)

• Pollution Control Exemption for Electric Utilities (2010)
• Property Tax Burden (Voss) Report (2011)
  Homeowner property tax and income statistics by region.
• Property Values and Assessment Practices Report (2012)
  Includes the annual report on Green Acres and agricultural properties.
• State Assessed Property Rate Cap Studies (2012)
   

Web Resources

• Revenue Estimates  (for proposed legislation)
• Agency Planning and Performance Reports