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  • 183-Day Rule

    You may be considered a Minnesota resident for tax purposes under the 183-day rule, even if you have permanent residency in another state.
    Last Updated:
    https://www.revenue.state.mn.us/183-day-rule

  • Taxable Purchases and Use Tax

    Items you use to operate your business are taxable unless an exemption applies. Several services are also taxable. If you do not pay sales tax on a taxable purchase, then use tax is due.
    Last Updated:
    https://www.revenue.state.mn.us/guide/taxable-purchases-and-use-tax-13

  • Revenue Notice #03-15: Sales and Use Tax - Taxation of Incentive Items (Modified on November 5, 2012)

    This notice was modified on November 5, 2012.
    https://www.revenue.state.mn.us/revenue-notice/03-15-sales-and-use-tax-taxation-incentive-items-modified-november-5-2012

  • Composite Income Tax

    Beneficiaries of a fiduciary, partners of a partnership, and shareholders of an S corporation may qualify to elect Composite Income Tax when filing.
    Last Updated:
    https://www.revenue.state.mn.us/composite-income-tax

  • Landscaping Contractors

    A landscape construction contract is not taxable.
    https://www.revenue.state.mn.us/guide/landscaping-contractors

  • Property Tax Mapping

    The department does not currently have a GIS map that specifically identifies unique taxing areas for utility, pipeline, or railroad operating property.
    Last Updated:
    https://www.revenue.state.mn.us/property-tax-mapping

  • Revenue Notice #24-01: Sales and Use Tax – Sale and Purchase – Third-Party Installation Services

    Introduction This Revenue Notice states the department’s position on the taxability of third-party installation services according to Minnesota Statutes, section
    https://www.revenue.state.mn.us/revenue-notice/24-01-sales-and-use-tax-sale-and-purchase-third-party-installation-services

  • Residency Audit Process

    During an audit, we consider information provided by you and from other sources. The audit process is interactive, with both sides able to ask questions and clarify information being considered. 
    Last Updated:
    https://www.revenue.state.mn.us/residency-audit-process

  • Property Tax Deferral for Senior Citizens

    Property Tax Deferral for Senior Citizens may allow you to defer a portion of the property taxes you owe.
    Last Updated:
    https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens

  • Deed Tax Contract for Deed

    A contract for deed is an alternative financing agreement in which the seller finances the sale of the property rather than a lender.
    https://www.revenue.state.mn.us/deed-tax-contract-deed