Minnesota Administrative Rules

The Department of Revenue's Rulemaking Docket contains information and links about our current rulemaking activities. You can find the status of each proposed rule, rule drafts, published notices, and contact information for giving comments on proposed rules. You will also find information about the rules the Department has adopted within the past three years.

Department of Revenue

Adopted Permanent Rules Relating to Sales and Use Taxes; Returns and Records

The rules proposed and published at State Register, Volume 46, Number 13, pages 317-323, September 27, 2021 (46 SR 317), are adopted with the following modifications:

8130.7501 RETURNS AND RECORDS.

     Subp. 5. Hardcopy records.     

     D. A taxpayer required to produce a hardcopy record under this part satisfies the requirement if the taxpayer produces a digital version of the hardcopy record, such as a portable document format or PDF, that is verifiably identical to the hardcopy record.

     Subp. 8. Failure to maintain records. The department shall may consider a taxpayer's failure to maintain accurate and complete records as evidence of the taxpayer's negligence or intent to evade tax.

Dual Notice Recordkeeping

Errata Notice Recordkeeping

First Notice of Hearing Date Change

Second Notice of Hearing Date Change

Notice of Hearing Cancellation

Statement of Need and Reasonableness

Minnesota Department of Revenue 

NOTICE OF SUBMISSION OF RULES PROPOSED FOR ADOPTION WITHOUT A PUBLIC HEARING TO THE OFFICE OF ADMINISTRATIVE HEARINGS

Amendments to Rules Relating to Modernizing Certain Terminology in Revenue Rules, Minnesota Rules, parts 8001.0300, subpart 2; 8038.0100, subparts 4, 6, and 8; 8093.0200, subparts 1, 1a, and 2; 8130.6400, subparts 1 and 3; 8130.6600; 8130.8100, subpart 2; and 8160.0500, subpart 1; Revisor’s ID Number R-04653

TO:  ALL INTERESTED PERSONS

In accordance with Minnesota Statutes, section 14.388, subdivision 2, this Notice is being sent to all persons who have registered their name with the agency under Minnesota Statutes, section 14.14, subdivision 1a.

The Department is using the good cause exemption process under Minnesota Statutes, section 14.388, subd. 1, clause (3) and (4), as authority for proposing the rule amendments cited above.

PLEASE TAKE NOTICE that the above‑cited rules proposed for adoption will be submitted to the Office of Administrative Hearings on the date of this notice, February 22, 2022. A copy of the rule modification is attached to this notice.

Also attached is the “Findings & Statement of Supporting Reasons,” which explain why the amendments qualify for the good cause exemption from rulemaking. The same “Findings and Statement of Supporting Reasons” was incorporated by reference into the Commissioner’s proposed order, which was submitted to the Office of Administrative Hearings.

All interested persons have five business days after the date of this notice to submit comments to the Office of Administrative Hearings via its eComments website at https://minnesotaoah.granicusideas.com/discussions or 600 North Robert Street, P.O. Box 64620, St. Paul, Minnesota 55164-64620.

The agency contact person is: Grant McColley, Department of Revenue, 600 N. Robert St., St. Paul, Minnesota  55155-64620, telephone (651) 556-4942, email Grant.McColley@state.mn.us. For special accommodation you may contact agency contact person named above. Questions concerning the rules should be directed to the agency contact person.

Signed by: Grant McColley, Legal Analyst, Minnesota Department of Revenue, Appeals and Legal Services Division

Findings and Statement of Supporting Reasons

Revisor's Draft R-04653

Possible Amendment to Rules Governing Sales and Use Tax as it Applies to Sales and Purchases of Computer Software

The Department issued a Request for Comment on this proposed rule change on December 26, 2017. The comment period has closed. An advisory committee was formed to inform the Department about current software industry practices and standards. The minutes for these meetings are posted below. The Department is drafting its final proposed rule.

Request for Comment 8130.9910
Request for Comments Published December 26, 2017

Computer Software Advisory Committee Meeting Minutes

• Computer Software Rule Advisory Committee - Meeting Minutes 062718
  First Meeting
• Computer Software Rule Advisory Committee - Meeting Minutes 012218
  Second Meeting
• Computer Software Rule Committee - Minutes 091218
  Third Meeting
• Computer Software Rule Advisory Committee - Minutes 101718
  Fourth Meeting

Minnesota Department of Revenue

ORDER ADOPTING RULES Repeal of Obsolete Rules Governing Minnesota Gross Income for Individuals Who are Part-Year Residents or Nonresidents of Minnesota, Minnesota Rules, 8002.0200, subpart 4; Revisor’s ID Number R-04619; OAH 5-9032-37418

BACKGROUND INFORMATION

1. The rules repealed by this order are obsolete and were identified in the Department of Revenue’s annual obsolete rules report dated December 1, 2020 under Minnesota Statutes section 14.05 subd. 5.

2. The Department of Revenue has complied with all notice and procedural requirements in Minnesota Statutes, chapter 14, Minnesota Rules, chapter 1400, and other applicable law.

3. The agency received no written comments and submissions on the rules. No persons requested a public hearing. Therefore, there are not 25 or more requests for a public hearing. The agency received no requests for notice of submission to the Office of Administrative Hearings.

4. No changes were made between the proposed rules and the adopted rules.

5. The rules are obsolete, unnecessary, or duplicative.

ORDER

The above-named rules, in the form published in the State Register on April 26, 2021, are adopted under my authority in Statutes, section 270C.06, which provides that the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Also, Statutes, section 14.3895 allows an agency to repeal obsolete rules using the process for repealing obsolete rules. Under these statutes, the Commissioner of Revenue has the necessary statutory authority to repeal this rule subpart.

Signed on July 16, 2021, by Robert Doty, Commissioner of the Department of Revenue

Order R-0419.pdf (state.mn.us)

ORDER ADOPTING AMENDMENT OF RULES

Adoption of Permanent Exempt Rule Governing Commissioner Filed Returns: Amending Minnesota Rules, part 8160.0620, subparts 1 and 6; Revisor ID: R-04682

WHEREAS:
1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.

2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.

3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.

4. The Office of Administrative Hearings received two written comments and OAH Administrative Law Judge Kimberly Middendorf approved the rules on May 27, 2021.

5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: 1) Minnesota Statutes, SECTION 297E.06, SUBDIVISION 4(e), WHICH PROVIDES THAT the Commissioner of Revenue shall have authority to “prescribe standards for [annual financial] audits…”; and 2) Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.

Signed by Robert Doty, Commissioner of Revenue, on July 8, 2021

ORDER ADOPTING AMENDMENT OF RULES

Adoption of Permanent Exempt Rule Governing Annual Audits of Lawful Gambling Organizations: Amending Minnesota Rules, parts 8122.0100; 8122.0150, subparts 6, 9, and 12; 8122.0200, subpart 2; 8122.0250; 8122.0350; 8122.0400, subpart 3; 8122.0450; 8122.0500; 8122.0510; 8122.0550, subparts 3, 4, 5, 6, and 7; and 8122.0650, subparts 1 and 2; Repealing part 8122.0150, subpart 11; Revisor’s ID Number R-4657.

WHEREAS:

1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.
2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.
3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.
4. The Office of Administrative Hearings received no written comments and OAH Administrative Law Judge Kimberly Middendorf approved the rules on November 5, 2020.
5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: 1) Minnesota Statutes, SECTION 297E.06, SUBDIVISION 4(e), WHICH PROVIDES THAT the Commissioner of Revenue shall have authority to “prescribe standards for [annual financial] audits…”; and 2) Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.

Signed on December 28, 2020 by Robert Doty, Commissioner of the Department of Revenue

Minn. R. 8122 Proposed Rule Amendments
Amendment of Rules with Signed Order

Minnesota Board of Assessors

ORDER ADOPTING RULES
Adoption of Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules, Chapter 1950; Revisor’s ID Number R-04631, OAH docket number 71-9032-36467

BACKGROUND INFORMATION

1. The Minnesota Board of Assessors has complied with all notice and procedural requirements in Minnesota Statutes, chapter 14, Minnesota Rules, chapter 1400, and other applicable law.

2. The agency received nine written comments and submissions on the rules. No persons requested a public hearing. Therefore, there are not 25 or more requests for a public hearing. The agency received zero requests for notice of submission to the Office of Administrative Hearings.

3. The Board is adding a paragraph to part 1950.1060, subp. 2, specifying that the management and leadership course requirement for Senior Accredited Minnesota Assessor (SAMA) licensure does not apply to a county assessor who, on May 1, 2020, was licensed at the Accredited Minnesota Assessor level and was serving on a probationary appointment pursuant to Minnesota Statute section 273.061, subd. 1. This change to the rule draft is reasonable, because it addresses the potential issue of a county assessor, who is serving on a two-year probationary appointment pending attaining SAMA licensure pursuant to Minnesota Statue § 273.061, subdivision 1, not being able to complete the newly-required course within that two-year period, if the course is not approved and offered during the probationary period. This change does not substantially change the proposed rules, as it only provides an exemption for one of the course requirements for qualifying for SAMA licensure, and it is limited to licensees who meet very specific and unique conditions.

4. The rules are needed and reasonable.

5. A copy of the board’s authorization to adopt the rules is attached

ORDER

The above-named rules, in the form published in the State Register on March 30, 2020, with the modifications as indicated in the Revisor’s draft, file number AR4631, dated May 4, 2020 are adopted under my authority in Minnesota Statutes, section 270.47.

Signed by Executive Secretary Andrea Fish on June 10, 2020

The Department of Revenue recently adopted rule amendments to Minnesota Rules parts 8106.0700 and 8106.0800. These changes were adopted using the good cause exemption rulemaking authority under Minnesota Statutes section 14.388, subdivision 1, clause (3).

The department adopted the attached rule amendments by order on February 19, 2020, after receiving approval from the Office of Administrative Hearings. The amendments were subsequently published in the March 2, 2020, edition of the State Register. The amendments bring rules referencing abstract-level property tax data submissions into conformity with recent law changes that clarified the commissioner of revenue may collect property tax data at the parcel level or higher under the Property Record Information System of Minnesota (PRISM).

This Good Cause Exempt rule was published in the Minnesota State Register on December 30, 2019. The changes are in effect as of December 30, 2019.

Amendments to Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules Chapter 1950

The Board of Assessors adopted permanent rules amending Chapter 1950, with amendments that were recommended by the Office of Administrative Hearings. The order and rules were published in the Minnesota State Register on April 1, 2019, and the effective date of the new rule is April 8, 2019.

• Dual Notice BOA Amendments to Chapter 1950
  Dual Notice of Intent to Adopt - Published November 19,2018
• C R-4375 Proposed Permanent Rules Governing Licensure, Education, and Conduct of Assessors
  Proposed Rules submitted to OAH on January 16, 2019
• SONAR-BOA Amendments to Chapter 1950
  SONAR submitted to OAH on January 16, 2019
• BOA Order Adopting Amendments to Chapter Signed
  Published in the State Register on April 1, 2019

Amendment to Rules Governing Combine Group Corporate Franchise Returns, Minnesota Rules 8019.0405

The Department of Revenue has adopted an amendment to Minnesota Rule 8019.0405, using the Good Cause Exempt rulemaking authority under Minnesota Statutes, section 14.388, subdivision 1, clause (3). This technical change will update the current rule to reflect statutory changes made by the Minnesota Legislature in 2009 and 2013.

Minn. Rule 8019.0405 Signed Final Order
Order Published in State Register on January 22,2019

Minn. Rule 8019.0405 Amendments filed with SOS
Revised Rule Published in State Register on January 22, 2019