Last Updated: 6/15/2013

Fact Sheets for All Tax Types

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General information about specific, tax-related topics.

For Preparers

Fact Sheet 17, Preparer's Paper- Filing Fee Instructions

All Fact Sheets by Tax Type

Cigarette Tax
- Random Compliance Checks of Cigarette and Tobacco Retailers
  Fact Sheet 01
- License Requirements for Retailers
  Fact Sheet 02
Collections
- Business Successor Liability
  Fact Sheet 1
- Installment Payment Plans
  Fact Sheet 2
- State Agency Debt Collection
  Fact Sheet 3
- Compromise Procedures
  Fact Sheet 4
- Revenue Recapture
  Fact Sheet 5
Estate Tax
- Tax issues for personal representatives
  Fact Sheet 01
- Qualified Small Business Property and Qualified Farm Property Exclusion
  Fact Sheet 02
Individual Income Tax
- Residency
  Fact Sheet 01
- Part-Year Residents
  Fact Sheet 02
- Nonresidents
  Fact Sheet 03
- Reciprocity
  Fact Sheet 04
- Military Personnel
  Fact Sheet 05
- Seniors' Tax Issues
  Fact Sheet 06
- Natural Disasters/Casualty Losses
  Fact Sheet 07
- K-12 Education Subtraction and Credit
  Fact Sheet 08
- Qualifying Home School Expenses for K-12 Education Subtraction and Credit
  Fact Sheet 08a
- Filing on Behalf of a Deceased Taxpayer
  Fact Sheet 09
- Filing Past-Due Returns
  Fact Sheet 12
- U.S. Government Interest
  Fact Sheet 13
- IRA, Keogh and SEP Subtraction 2000
  Fact Sheet 14
- Public Pension Plan Subtraction 2000
  Fact Sheet 15
- Aliens
  Fact Sheet 16
- Preparer's Paper Filing Fee
  Fact Sheet 17
- Nonresident Wage Income Assigned to Minnesota (Withholding #19)
  Fact Sheet 19
- Municipal Bond Payment Reporting Information
  Fact Sheet 19
- Taxpayers with Disabilities
  Fact Sheet 20
- JOBZ Tax Exemptions: Minnesota Job Opportunity Building Zones
  Fact Sheet JOBZ
MinnesotaCare
- 1-Filing and Paying MinnesotaCare Tax
  Fact Sheet 01
- 2-Chiropractors
  Fact Sheet 02

Petroleum Taxes
- Gasoline Sales to Farmers (Revised 2/12)
  Fact Sheet 100
- Diesel Fuel (Special Fuel) Excise Tax (Revised 2/12)
  Fact Sheet 200
- Gasoline and Diesel Fuel Sales to State and Local Units of Government (Revised 2/12)
  Fact Sheet 300
- Ethanol and Biodiesel Producers (Revised 2/12)
  Fact Sheet 500
- Aviation Gas and Fuel (Revised 2/12)
  Fact Sheet 600
- Taxation of Motor Fuels Used in Motorboats (Revised 2/13)
  Fact Sheet 800
Property Tax
- Appealing the Value or Classification of Your Property
  Fact Sheet 01
- Senior Citizen Property Tax Deferral
  Fact Sheet 03
- Special Agricultural Homestead
  Fact Sheet 04a
- Special Agricultural Homestead Property Owned or Leased by a Qualified Entity
  Fact Sheet 04b
- Special Agricultural Homestead Property Held Under a Trust
  Fact Sheet 04c
- Green Acres (Minnesota Agricultural Property Tax Law)
  Fact Sheet 05
- State General Levy
  Fact Sheet 08
- Sustainable Forest Incentive Act
  Fact Sheet 09
- Preparing an Appeal to Your Local and County Boards of Appeal and Equalization
  Fact Sheet 10
- Applying for the Homestead Classification
  Fact Sheet 11
- Understanding Property Taxes
  Fact Sheet 12a
- How the Assessor Estimates Your Market Value
  Fact Sheet 12b
- Understanding Your Assessment and the Appeals Process
  Fact Sheet 12c
- Market Value Exclusion on Homesteads of Disabled Veterans, Primary Family Caregivers, and Surviving Spouses
  Fact Sheet 13
- My House is Worth What?
  Fact Sheet 14
- Rural Preserve Property Tax Program
  Fact Sheet 15
- Class 2c Managed Forest Land
  Fact Sheet 17
- Special Homestead Classification: Class 1b
  Fact Sheet 18
Sales and Use Tax
- Agricultural Production
  Fact Sheet 100
- Aircraft
  Fact Sheet 101
- Food and Food Ingredients
  Fact Sheet 102A
- Candy
  Fact Sheet 102B
- Soft Drinks and Other Beverages
  Fact Sheet 102C
- Prepared Food
  Fact Sheet 102D
- Dietary Supplements
  Fact Sheet 102E
- Capital Equipment
  Fact Sheet 103
- Clothing
  Fact Sheet 105
- Farm Machinery
  Fact Sheet 106
- Interstate Motor Carriers
  Fact Sheet 107
- Logging Equipment
  Fact Sheet 108
- Printing Industry
  Fact Sheet 109
- Items for use Outside Minnesota
  Fact Sheet 110
- Schools-Sales and Purchases
  Fact Sheet 111
- Building Cleaning and Maintenance
  Fact Sheet 112
- Motor Vehicle Towing, Washing, Rustproofing
  Fact Sheet 113
- Detective and Security Services
  Fact Sheet 114
- Food Stamps
  Fact Sheet 115
- Petroleum Products
  Fact Sheet 116
- Drugs
  Fact Sheet 117A
- Durable medical Equipment
  Fact Sheet 117B
- Mobility Enhancing Equipment
  Fact Sheet 117C
- Prosthetic Devices
  Fact Sheet 117D
- Health Product Exemption
  Fact Sheet 117E
- Grooming and Hygiene Products
  Fact Sheet 117F
- Hospital and Nursing Home Meals
  Fact Sheet 118
- Telecommunications, Cable Television, Direct Satellite and Related Services
  Fact Sheet 119
- Laundry and Cleaning Services
  Fact Sheet 120
- Lawn and Garden Care, Tree and Bush Service, Landscaping
  Fact Sheet 121
- Pets and Pet Grooming, Boarding and Care Services
  Fact Sheet 122
- Athletic Facilities, Recreational Areas, Resorts and Campgrounds
  Fact Sheet 123
- Exercise Facilities and Health Clubs
  Fact Sheet 124
- Motor Vehicle Sales and Purchases
  Fact Sheet 125
- Meat Processors
  Fact Sheet 126
- Contractors
  Fact Sheet 128
- Utilities used in Production
  Fact Sheet 129
- Aquaculture Production Equipment
  Fact Sheet 130
- Automotive Repairs and Service
  Fact Sheet 131
- Occasional Sales of Business Equipment and Goods
  Fact Sheet 132
- Advertising
  Fact Sheet 133
- Computer Software
  Fact Sheet 134
- Fire Fighting, Police, and Emergency Equipment
  Fact Sheet 135
- Motor Vehicle 9.2% Rental Tax and 5% Fee
  Fact Sheet 136
- Restaurants and Bars
  Fact Sheet 137
- Financial Institutions
  Fact Sheet 138
- Libraries
  Fact Sheet 139
- Minnesota State Fair-Sales Tax
  Fact Sheet 140
- Hotels and Lodging Facilities
  Fact Sheet 141
- Sales to Governments
  Fact Sheet 142
- Veterinary Practice
  Fact Sheet 144
- Industrial production
  Fact Sheet 145
- Use Tax for Businesses
  Fact Sheet 146
- Taconite and Iron Mining
  Fact Sheet 147
- Selling Event Exhibitors and Operators
  Fact Sheet 148
- Manufactured Homes, Park Trailers and Modular Homes
  Fact Sheet 150
- Chiropractors
  Fact Sheet 151
- Labor - Installation, Fabrication and Construction
  Fact Sheet 152A
- Labor - Repair
  Fact Sheet 152B
- Loggers and Log Home Builders and Sellers
  Fact Sheet 153
- Arts and Crafts
  Fact Sheet 154
- Delivery Charges
  Fact Sheet 155
- Use Tax for Individuals
  Fact Sheet 156
- Residential Utilities
  Fact Sheet 157
- Vending Machines and Other Coin-Operated Devices
  Fact Sheet 158
- American Indians
  Fact Sheet 160
- Massages
  Fact Sheet 162
- TV Commercials
  Fact Sheet 163
- Local Sales and Use Taxes
  Fact Sheet 164
- Minneapolis Special Local Taxes
  Fact Sheet 164M
- Special Local Taxes
  Fact Sheet 164S
- Funeral Homes, Mortuaries, Crematories and Cemeteries
  Fact Sheet 165
- Parking Services
  Fact Sheet 166
- Coupons, Discounts and Other Forms of Payment
  Fact Sheet 167
- Direct Selling Companies
  Fact Sheet 168
- Photography and Video Production
  Fact Sheet 169
- Motor Vehicle Leases
  Fact Sheet 171
- Health Care Facilities
  Fact Sheet 172
- Direct Mail and Fulfillment Services
  Fact Sheet 173
- Nursery and Greenhouse Production
  Fact Sheet 174
- Dentists
  Fact Sheet 175
- Townships
  Fact Sheet 176
- Digital Products
  Fact Sheet 177
Tax Professionals
- Preparer’s Paper-Filing Fee
  Fact Sheet 17
Withholding Tax
- Submitting W-2 Information Using an EFW2 File (SSA Format) (Revised 4/13)
  Fact Sheet 02
- Submitting W-2 and 1099 Information Using e-Services (Revised 4/13)
  Fact Sheet 02a
- Agricultural Workers (Revised 3/12)
  Fact Sheet 03
- Fairs and Special Events (Revised 6/13)
  Fact Sheet 04
- Third-Party Bulk Filers (Revised 11/11)
  Fact Sheet 05
- Corporate Officers (Revised 3/12)
  Fact Sheet 06
- Household Employees (Revised 12/12)
  Fact Sheet 07
- Independent Contractor or Employee? (Revised 6/13)
  Fact Sheet 08
- Definitions of Wages (Revised 6/12)
  Fact Sheet 09
- New Employer Guide (Revised 6/13)
  Fact Sheet 10
- Nonresident Entertainer Tax (Revised 6/13)
  Fact Sheet 11
- Surety Deposits for Non-Minnesota Construction Contractors (Revised 2/13)
  Fact Sheet 12
- Construction Contracts with State or Local Government Agencies (Revised 12/12)
  Fact Sheet 13
- Minnesota Income Tax Withholding on Payments to Independent Contractors in the Construction Trades (Revised 6/12)
  Fact Sheet 18
- Nonresident Wage Income Assigned to Minnesota (Revised 2/12)
  Fact Sheet 19
- Reciprocity -- Employee Withholding (Revised 12/12)
  Fact Sheet 20