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Last Updated: 2/20/2018

Job Opportunity Building Zones (JOBZ)

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Sales and Use Tax

8:00 a.m.- 4:30 p.m. Mon.- Fri.


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​Department of Revenue Online Portal

Job Opportunity Building Zones are located throughout Minnesota, with the exception of the seven-county Minneapolis-St. Paul metropolitan area. A qualified business is a business located in a Zone that has entered into a Business Subsidy Agreement (BSA) with a local government. Businesses relocating operations into a Zone from another location in Minnesota must also sign a relocation agreement with the Minnesota Department of Employment and Economic Development. Qualified businesses in these Zones are eligible for JOBZ exemptions from sales, income, and property taxes and may be eligible for a refundable jobs credit based on increased payroll.

Zone durations for qualifying businesses enrolled in the JOBZ program are explained in better detail in M.S.469.312 subd.5.

Note: The JOBZ program, for most qualified businesses, ended December 31, 2015. Most businesses are no longer eligible to receive benefits through the JOBZ program after 2015.

Reference Materials

Department of Employment and Economic Development Information is also available on the Department of Employment and Economic Development website.