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.

REQUEST FOR COMMENTS

Possible Rules Governing Recordkeeping, Minnesota Rules 8130.7500; Revisor’s ID Number R-04537.

Subject of Rules.  The Minnesota Department of Revenue (“Department”) requests comments on possible rules governing sales and use tax (“SUT”) recordkeeping and consolidated return requirements.  The Department is considering repealing Minnesota Rules, part 8130.7500, subparts 3, 6 and 8, which concern consolidated returns and recordkeeping, and replacing them with a new rule.  The focus of the possible new rule – providing updated SUT tax recordkeeping requirements, including clarifications that address changes in recordkeeping technology.  The Department is also considering using the new rule to make minor changes to Minnesota Rules, part 8130.7500, subpart 3, which provides the conditions under which a person with two or more places of business may elect to file a consolidated SUT return. 

Persons Affected.  The possible replacement rule would affect retailers subject to the state’s SUT recordkeeping requirements and third parties assisting retailers with recordkeeping compliance.  In addition, it could also affect retailers with two or more places of business that elect to file a consolidated SUT return.

Statutory Authority.  The Department’s statutory authority to adopt the possible replacement rule is set forth in Minnesota Statutes: 1) section 297A.77, subd. 5, which provides that SUT taxpayers “shall keep such records…and comply with such rules, as the commissioner may from time to time prescribe”; 2) section 270C.03, which grants the Commissioner of Revenue authority to “administer and enforce the assessment and collection of taxes”; and 3) section 270C.06, which provides that the “commissioner shall from time to time, make, publish, and distribute rules for the administration and enforcement of state tax laws.  The rules have the force of law.”  Under these statutes, the Department has authority to adopt the contemplated replacement rule.

Public Comment.  The purpose of this notice is to allow the public to comment on how the Department might improve the current rule governing SUT recordkeeping and consolidated return requirements – Minnesota Rules, part 8130.7500. 

The Department does not have available for review a draft of the possible replacement rule, but would like to hear from the public on what the Department should address as it considers drafting a replacement of the current rule.  For example, what specific recordkeeping requirements should be clarified to account for changes in recordkeeping technology. 

Interested persons or groups may submit written comments until 4:30 p.m. on Monday, April 5, 2021.  The Department will not publish a notice of intent to adopt any replacement rule until more than 60 days after this request for comments, at which time a draft of the possible replacement rule would be available for comment.

Submit comments via the Office of Administrative Hearings Rulemaking e-comments website at https://minnesotaoah.granicusideas.com/discussions.

Rule Drafts.  The Department does not anticipate that a draft of any proposed replacement rule will be available before its publication in the notice of intent to adopt.

Agency Contact Person.  Written questions and requests for more information on this Request for Comments should be directed to:

Jim Jordan

Appeals and Legal Services Division

Minnesota Department of Revenue

600 North Robert Street

Mail Station 2220

St. Paul, MN 55146

jim.jordan@state.mn.us

Alternative Format.  Upon request, this information may be made available in an alternative format, such as large print, braille, or audio.  To make such a request, please contact the agency contact person using the contact information above.

NOTE: Comments received in response to this request will not necessarily be included in the formal rulemaking record submitted to the administrative law judge if and when a proceeding to adopt rules is started.  The agency is required to submit to the judge only written comments received after any replacement rule is formally proposed.  If you submitted comments during development of the rule and want to ensure that the judge reviews them, you should resubmit the comments after any replacement rule is proposed.

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