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  • Miscellaneous Construction Contracts

    The following are miscellaneous topics related to construction contracts.
    Last Updated:
    https://www.revenue.state.mn.us/guide/miscellaneous-construction-contracts

  • Nontaxable Sales

    This section describes items that are not taxable when sold through a vending machine or coin-operated device.  
    https://www.revenue.state.mn.us/guide/nontaxable-sales-13

  • Corporate Officers

    Corporate officers who provide services for a corporation (whether an S corporation or C corporation) are considered employees of the corporation. As with any other employee, the officer should receive a reasonable wage for services performed.
    Last Updated:
    https://www.revenue.state.mn.us/corporate-officers

  • Dry Cleaning Fees

    The Minnesota Department of Revenue administers three dry cleaning fees: 
    Last Updated:
    https://www.revenue.state.mn.us/dry-cleaning-registration-fee-and-solvent-fee

  • County Fair and Agricultural Society Unrelated Business Income

    Specific income earned by county fairs and agricultural societies are subject to Unrelated Business Income Tax (UBIT).
    Last Updated:
    https://www.revenue.state.mn.us/county-fair-and-agricultural-society-unrelated-business-income-tax

  • Railroad Property Administration

    We base Railroad Property Tax on the market value of a railroad company's operating property in Minnesota.
    Last Updated:
    https://www.revenue.state.mn.us/railroad-property-administration

  • Revenue Notice #06-09: Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation

    Background In 1995, the Department of Revenue published Revenue Notice # 95-10, outlining the methodology for assessing sales and use tax on natural gas diverted from a pipeline to fuel the compressors used to mainta
    https://www.revenue.state.mn.us/revenue-notice/06-09-sales-and-use-tax-taxable-price-natural-gas-used-pipeline-compressor-operation

  • Becoming a Minnesota Licensed Assessor

    Assessors play a key role in our property tax system. They evaluate land, buildings, and other structures for property taxes, the main source of funding for local governments in Minnesota.
    Last Updated:
    https://www.revenue.state.mn.us/becoming-minnesota-licensed-assessor

  • Sales of Pets or Pet Supplies

    Pets, pet supplies, and pet equipment leases or rentals are generally taxable.
    https://www.revenue.state.mn.us/guide/sales-pets-or-pet-supplies

  • Filing Information

    It is important to keep good records to determine the correct amount of state and local tax you owe.Your records should include:
    Last Updated:
    https://www.revenue.state.mn.us/guide/filing-information