If you’re a Minnesota resident when you join the military, you remain a Minnesota resident for tax purposes. This applies no matter where you’re stationed in the U.S.
If you were not a Minnesota resident when joining the military, your residency may change if you take steps to establish a new permanent residence in Minnesota. For details on establishing a new residence, see Income Tax Fact Sheet 5 - Personnel Residency.
Note: Minnesota’s 183-day rule, which determines residency based on time spent in the state, does not apply to active-duty military personnel.