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Contractor Affidavit Requirements

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Contractors (and their subcontractors) must comply with Minnesota’s withholding tax requirements when working on a construction project contracted by Minnesota state agencies and local units of government. This includes counties, cities, and school districts.

You (and any subcontractors) must submit a Contractor Affidavit (Form IC134) to the Minnesota Department of Revenue to verify you have met state withholding requirements.

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