Tribal Government Agreements


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

Tribal Government Location
​Bois Forte Lake Vermillion
Fond du Lac Carlton and Duluth
​Grand Portage Grand Portage
Lower Sioux Morton
​Leech Lake Walker, Cass Lake and Deer River
Mille Lacs Hinckley and Onamia
​Red Lake Red Lakes, Thief River Falls and Warroad
Shakopee Prior Lake
Upper Sioux Granite Falls
White Earth Mahnomen

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 tribal members and non-member employees of the tribe, primarily through wage levies.

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