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Last Updated: 3/29/2018

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An assessment of current and projected revenue supporting the Health Care Access Fund.

Cigarette Floor Stocks Tax - Collections (September 2013)
Shows the amount owed and collected for one-time Cigarette Floor Stocks Tax.

Cigarette Tax Evasion in Minnesota (2009)  
Report prepared for the Department of Revenue by an outside consultant.

Fiscal Impact of the Statewide Smoking Ban on Lawful Gambling (2008)
Analyzed impact on gross receipts from pull-tabs, bingo, raffles, paddlewheels, and tipboards.

State Tax Impacts of Allowing the Sale of Alcoholic Beverages Until 2 a.m. (2005)
Estimates revenue gain from 2003 law change allowing sale of intoxicating beverages until 2 a.m.
Taxation of  Beverage Alcohol in Minnesota (2003)
Examines options to replace current alcohol taxes and additional 2.5 percent sales tax on alcoholic beverages.
Status of the Destination Medical Center in Rochester  (2013-2017)
Report submitted annually by the Destination Medical Center Corporation and the City of Rochester.  

State Fee Report (2006)
Analysis of fees levied by the State of Minnesota (2001-2005)

City Fee Report (2006)
Analysis of fees levied by cities in Minnesota (2001-2004)