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Tribal Government Agreements

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The Minnesota Department of Revenue has tax agreements with 11 Tribal governments:

Tribal GovernmentLocation
​Bois ForteLake Vermillion and Nett Lake
Fond du LacCarlton and Duluth
​Grand PortageGrand Portage
Lower SiouxMorton
​Leech LakeWalker, Cass Lake, and Deer River
Mille LacsHinckley and Onamia
​Red LakeRed Lakes, Thief River Falls, and Warroad
ShakopeePrior Lake
Upper SiouxGranite Falls
White EarthMahnomen

The agreements do not have expiration dates and either party can seek to amend or cancel it. The agreements allow us to seek Tribal government assistance with collecting debts and auditing the following taxes:

  • Sales and Use
  • Cigarette and Tobacco
  • Liquor
  • Motor Fuel Excise

Income Tax Agreements

We do not have Income Tax agreements with Tribes. Some Tribes voluntarily assist us in collecting unpaid state taxes owed by members and non-member employees of the Tribe, primarily through wage levies.

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