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  • 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

  • Ad Valorem Tax

    The Minerals Tax unit of the Special Taxes Division provides counties with valuation information only for the ad valorem taxes on unmined taconite and unmined natural iron.
    Last Updated:
    https://www.revenue.state.mn.us/ad-valorem-tax

  • Employee Retention Credit Temporary Subtraction

    The IRS updated their guidance for the Employee Retention Credit (ERC) on March 20, 2025. 
    Last Updated:
    https://www.revenue.state.mn.us/employee-retention-credit-temporary-subtraction

  • In-Person Customer Service

    The Minnesota Department of Revenue provides customer service at the Stassen Building in St. Paul on a first-come, first-served basis.
    Last Updated:
    https://www.revenue.state.mn.us/person-customer-service

  • Taxable Sales

    Any nonprofit organization that makes taxable sales must collect and pay tax on the sale unless one of the following applies:
    https://www.revenue.state.mn.us/guide/taxable-sales-4

  • Nontaxable Sales

    Exemptions Photography sales to certain types of customers and for certain uses are not taxable.
    https://www.revenue.state.mn.us/guide/nontaxable-sales-10

  • Revenue Notice #13-06: Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13

    Revenue Notice #12-13 sets forth the Department’s position regarding the definition of “wholesale sales price” for purposes of Minnesota Statutes, section 297F.01, subdivision 2
    https://www.revenue.state.mn.us/revenue-notice/13-06-tobacco-products-tax-wholesale-sales-price-definition-revocation-revenue

  • S Corporation Extensions

    All S corporations are granted an automatic six-month extension to file Form M8, S Corporation Return. They must still pay any taxes owed by the regular due date.
    https://www.revenue.state.mn.us/s-corporation-extensions

  • Notice of Sale

    ​State law requires the Minnesota Department of Revenue to publish a notice of sale before selling property we have seized to collect a debt.
    https://www.revenue.state.mn.us/notice-sale

  • Unrelated Business Income Tax

    Unrelated Business Income Tax (UBIT) applies to income that a nonprofit or tax-exempt organization makes from activities that are not related to its normal business activity.The UBIT rate is 9.8%.
    Last Updated:
    https://www.revenue.state.mn.us/unrelated-business-income-tax