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Last Updated: 1/18/2019

Tribal Government Agreements

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The Minnesota Department of Revenue has tax agreements with each tribal government in Minnesota, except Prairie Island.

The 11 tribal governments we have agreements with are listed below.

Tribal Government ​Location
​Bois Forte ​Lake Vermillion
​Fond du Lac ​Carlton and Duluth
​Grand Portage ​Grand Portage
​Lower Sioux ​Morton
​Leech Lake ​Walker, Cass Lake and Deer River
​Mille Lacs ​Hinckley and Onamia
​Red Lake ​Red Lakes, Thief River Falls and Warroad
​Shakopee ​Prior Lake
​Upper Sioux ​Granite Falls
White Earth​ ​Mahnomen

The tax agreements do not have expiration dates and either party can seek to amend or cancel it. The agreements allow us to seek tribal government assistance with collecting debts and auditing the following taxes:

  • Sales and Use
  • Cigarette and Tobacco
  • Liquor
  • Motor Fuel Excise

Income Tax Agreements

We do not have Income Tax agreements with tribes. Some tribes voluntarily assist us in collecting unpaid state taxes owed by tribal members and non-member employees of the tribe, primarily through wage levies.