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  • Purchases and Use Tax

    Items you use to operate your business are taxable unless a specific exemption applies. Several services are also taxable. If you do not pay sales tax on a taxable purchase, then you owe use tax. See the following table for examples.
    https://www.revenue.state.mn.us/guide/purchases-and-use-tax-0

  • Activities Subject to Unrelated Business Income Tax

    Unrelated Business Income Tax (UBIT) applies to income that a tax-exempt organization makes from activities that are not related to its normal business activity.To determine if an activity is subject to UBIT, the activity must be:
    https://www.revenue.state.mn.us/activities-subject-unrelated-business-income-tax

  • FS103 - Capital Equipment

    Discusses what does and does not qualify for as exempt capital equipment, related definitions and how to file for a refund. It also explains qualifying and non-qualifying activities within the integrated production process.
    https://www.revenue.state.mn.us/sites/default/files/2024-02/fs103.pdf

  • Nonresident Entertainer Tax

    Regular Minnesota income tax does not apply to entertainers who are residents of other states and perform in Minnesota. Instead, their earnings are subject to Minnesota’s Nonresident Entertainer Tax.
    Last Updated:
    https://www.revenue.state.mn.us/nonresident-entertainer-tax

  • Alternative Minimum Tax Credit

    You may qualify for the Minnesota Alternative Minimum Tax (AMT) Credit if you had to pay Minnesota AMT in a prior year, but not the current year.
    Last Updated:
    https://www.revenue.state.mn.us/alternative-minimum-tax-credit

  • Solid Waste Management Tax

    Solid Waste Management Tax applies to services for both mixed and non-mixed municipal solid waste.  A waste management service provider collects and sends the Solid Waste Management Tax to us.
    Last Updated:
    https://www.revenue.state.mn.us/solid-waste-management-tax

  • Property Tax Programs

    The programs listed below help reduce property taxes for various types of property and owners across Minnesota.
    Last Updated:
    https://www.revenue.state.mn.us/property-tax-programs

  • Voluntary Withholding

    When Minnesota tax withholding is not required, individuals receiving wages or payments may still ask you to withhold state tax. You may agree to withhold tax in these situations, but you are not required to do so.
    Last Updated:
    https://www.revenue.state.mn.us/voluntary-withholding

  • Taxation of Motor Fuels Used in Motorboats

    Motor fuels used in motorboats are subject to the Minnesota motor fuels excise taxes.
    Last Updated:
    https://www.revenue.state.mn.us/taxation-motor-fuels-used-motorboats

  • Revenue Notice #07-05: Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15

    This Revenue Notice corrects obsolete statutory references and, in one instance, a reference to an industry published authority cited in previously issued Revenue Notices.
    https://www.revenue.state.mn.us/revenue-notice/07-05-technical-corrections-prior-revenue-notices-04-06-99-13-98-07-96-01-95-09-95