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  • Fiduciary Tax

    Fiduciary Tax applies to estates and trusts that have $600 or more in annual Minnesota gross income. The personal representative of the estate or the trustee of the trust is responsible to file and pay this tax.
    Last Updated:
    https://www.revenue.state.mn.us/fiduciary-tax

  • Cigarette Tax Stamp Inventory Shortages and Overages

    An overage or shortage refers to the total cigarette stamps you used in a month compared to the total cigarettes you used that are subject to Minnesota Cigarette Tax.
    https://www.revenue.state.mn.us/cigarette-tax-stamp-inventory-shortages-and-overages

  • License Requirements for Retailers Selling Cigarette and Tobacco Products

    Businesses that sell cigarettes and tobacco products to the public in Minnesota must have a special retailer’s license.
    Last Updated:
    https://www.revenue.state.mn.us/license-requirements-retailers-selling-cigarette-and-tobacco-products

  • Taxable Presence for MinnesotaCare Taxes

    You are subject to MinnesotaCare taxes if you have taxable presence, or nexus, in Minnesota. Taxable presence means you either have physical presence or economic presence in the state.
    https://www.revenue.state.mn.us/taxable-presence-minnesotacare-taxes

  • Revenue Recapture Related Information

    Choose a topic for more information about the Revenue Recapture program.
    Last Updated:
    https://www.revenue.state.mn.us/revenue-recapture-related-information

  • Revenue Notice #21-01: Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04

    Introduction      This Revenue Notice revokes in part and replaces in part Revenue Notice # 17-04.
    https://www.revenue.state.mn.us/revenue-notice/21-01-unrelated-business-income-tax-revocation-and-replacement-revenue-notice-17-04

  • S Corporation Tax

    S Corporation Tax applies to companies or organizations that file an annual federal income tax return as an S Corporation and meets at least one of the following:
    Last Updated:
    https://www.revenue.state.mn.us/s-corporation-tax

  • Corporation Franchise Tax

    Corporation Franchise Tax applies to companies that file annual federal income tax returns as C corporations and meet at least one of the following:
    Last Updated:
    https://www.revenue.state.mn.us/corporation-franchise-tax

  • Legal References and Resources

    The legal references and resources related to the liquor stores and liquor distributors industry are listed.
    Last Updated:
    https://www.revenue.state.mn.us/guide/legal-references-and-resources-11

  • Estate Tax Installment Payments

    If you owe Minnesota Estate Tax and meet the qualifications, you may request to make installment payments. 
    https://www.revenue.state.mn.us/estate-tax-installment-payments