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  • Individual Income Tax

    Federal Tax Changes Update
    Last Updated:
    https://www.revenue.state.mn.us/individual-income-tax

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  • Motor Vehicle Guide

    This information describes the sales and use tax topics related to the motor vehicle industry. Use the links in the Guide Menu to see information about that topic.Starting July 1, 2023:
    Last Updated:
    https://www.revenue.state.mn.us/guide/motor-vehicle-guide

  • Maintenance Contracts and Warranties

    Off-road vehicles repair parts and labor usually require sales tax.
    https://www.revenue.state.mn.us/guide/maintenance-contracts-and-warranties

  • Taxable Sales

    Sales and rentals of tangible personal property are taxable unless an exemption applies.Examples of taxable sales:
    Last Updated:
    https://www.revenue.state.mn.us/guide/taxable-sales-5

  • Legal References and Resources

    The legal references and resources related to hotels and other lodging establishments are listed.
    Last Updated:
    https://www.revenue.state.mn.us/guide/legal-references-and-resources-10

  • Declared Disaster Area

    A declared disaster area is a status that a city or county can apply for if they have been affected by a disaster or similar emergency. A declared disaster area does several things:
    Last Updated:
    https://www.revenue.state.mn.us/guide/declared-disaster-area

  • Other Government Exemptions

    Generally, local governments and other local government entities, qualify for exemptions.Local government entities include:
    Last Updated:
    https://www.revenue.state.mn.us/guide/other-government-exemptions

  • Disparity Reduction Aid (DRA) Certification

    ​Disparity Reduction Aid (DRA) was designed to prevent tax rates from being disproportionately high for individual unique taxing areas (UTAs) in relation to other similar areas.
    Last Updated:
    https://www.revenue.state.mn.us/disparity-reduction-aid-dra-certification

  • Flying Clubs

    Flying club means any person other than an individual that own an aircraft solely for the purpose of leasing the aircraft to the members or shareholders of the flying club.
    Last Updated:
    https://www.revenue.state.mn.us/guide/flying-clubs

  • PRISM Summary Reports

    Summary reports are created using county data from the most recent PRISM submissions. Possible summarization levels for a summary report include: county, city, school district, unique taxing area or tax increment financing district. 
    Last Updated:
    https://www.revenue.state.mn.us/prism-approved-summary-reports

  • Sales to Government

    Sales of lodging to government agencies may or may not be taxable, depending on what type of agency purchases the lodging. See the following table for details.
    https://www.revenue.state.mn.us/guide/sales-government