Taxes

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

Legislative Activity

• Tax legislation
  A listing for legislative activity related to taxes.

Overview

• Background Briefing on Minnesota Taxes
  Presentation to the House Taxes Committee, January 2023
• Background Briefing Handout: Overview of Income, Corporate Franchise, Sales, and Other State Taxes
  Handout from a presentation to the House Taxes Committee. January 2023
• Overview of Property Taxes: Presentation
  A presentation to the House Property and Local Tax Division. January 2023.
• Overview of Property Taxes: Handout
  Handout from a presentation to the House Property and Local Tax Division. January 2023.
• A Review of Selected Tax Expenditures
  A 153-page report providing background information on selected tax expenditures in Minnesota, focusing on income tax and sales and use tax expenditures. November 2013.
• Tax Expenditures vs. Direct Expenditures: A Primer
  A 20-page primer that discusses the use of tax expenditures or direct expenditures to modify programs or implement initiatives. December 2018.
• Taxes and Local Government Payments: COVID-19 Response
  A 4-page description of actions taken by the legislator and commissioner of revenue related to taxes and payments related to local governments in response to COVID-19. August 2020.

Major State Aids & Taxes

• Major State Aids and Taxes
  Analyses of the major state aids and taxes in Minnesota, showing state, regional, and county breakdowns of major state taxes and different types of aid.

Legal Issues

The following are papers explaining various legal issues related to taxation.

• Constitutional Restrictions on Taxation of Nonresidents
• Constitutional Restrictions on State Taxation: The Prohibition on Discriminating Against Interstate Commerce
• Tax Appeals
  A 5-page brief that summarizes ways taxpayers may appeal state taxes and property taxes. February 2020.
• Taxation and Equal Protection

Revenue Recapture

• Revenue Recapture Program
  A brief overview that answers common questions about the program. December 2017.

Archived Materials

The following materials have been archived and may contain some information that is not up-to-date. "Archived" materials are no longer actively maintained by House Research Department and are generally at least five years old. Current materials are provided in the previous topics.

• 2013 regular session, chapter 143
  Omnibus tax bill
• 2013 regular session, chapter 3
  Tax bill
• 2014 regular session, chapter 150
  First omnibus tax bill
• 2014 regular session, chapter 308
  Second omnibus tax bill
• 2017 first special session, chapter 1
  Omnibus tax bill
• Additional Data on Revenue Recapture
  Provides additional historical data on revenue recapture.
• Additional local sales tax collections under the governor’s proposed sales tax base expansion
• Aid Cuts to Local Governments in CY 2003 and 2004
• Alcoholic Beverage Excise Taxes: Inflation and Real Tax Burdens (Request a copy)
• Alcoholic Beverage Excise Taxes: Minnesota Compared with Other States (Request a copy)
• Alcoholic Beverage Excise Taxes: Revenue Collections 1950-1989 (Request a copy)
• Alcoholic Beverage Excise Taxes: Tax Burdens Relative to Alcohol Content (Request a copy)
• Alcoholic Beverage Excise Taxes: The Distribution of the Tax Burden (Request a copy)
• Corporate Franchise Tax: Foreign Source Income Provisions
• Enterprise Zones: A Review of the Economic Theory and Empirical Evidence
  A 19-page policy brief that reviews research on enterprise zones, focusing on empirical studies of the effects of the zones. January 2005.
• Evaluating How to Cut Minnesota's Business Taxes
  A 30-page educational primer that examines the economic principles for cutting state business taxes. December 2017.
• The Gain to Work for Low- and Moderate-Income Workers: Changes in Effective Tax rates 1998-2004
  A 16-page information brief that explains the results of a research study looking at how changes in tax rates can affect take-home pay of low- and moderate-income workers. October 2006.
• JOBZ: Agricultural Processing Facility Zones
• JOBZ: Designation of Zones and Program Administration
• JOBZ: General Overview
• JOBZ: Sanctions for Violations
• Major State Aids and Taxes: A Comparative Analysis (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis - 2004 Update
• Major State Aids and Taxes: A Comparative Analysis, 1984 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1985 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1986 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1996 Update
• Major State Aids and Taxes: A Comparative Analysis, 1998 Update
• Major State Aids and Taxes: A Comparative Analysis, 1999 Update
• Major State Aids and Taxes: A Comparative Analysis, 2000 Update
• Major State Aids and Taxes: A Comparative Analysis, 2001 Update
• Major State Aids and Taxes: A Comparative Analysis, 2002 Update
• Major State Aids and Taxes: A Comparative Analysis, 2003 Update
• Major State Aids and Taxes: 2005 Update
  Complete report. July 2007.
• Major State Aids and Taxes: 2006 Update
  Complete report. September 2008.
• Major State Aids and Taxes: 2007 Update
  Complete report. December 2009.
• Major State Aids and Taxes: 2008 Update
  Complete report. December 2010.
• Major State Aids and Taxes: 2009 Update
  Complete report. June 2012.
• Major State Aids and Taxes: 2010 Update
  Complete report June 2014.
• Major State Aids and Taxes: 2011 Update
  Complete report. May 2015.
• Major State Aids and Taxes: 2012 Update
  Complete report. April 2016.
• Major State Aids and Taxes: 2013 Update
  Complete report. March 2017.
• Major State Aids and Taxes: 2014 Update
  Complete report. December 2017.
• Major State Aids and Taxes: A Comparative Analysis, 1987 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1988 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1989 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1990 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1991 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1993 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1994 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1995 Update (Request a copy)
• Major State Aids and Taxes: A Comparative Analysis, 1997 Update
• Major State Aids and Taxes: An Overview of the 2004 Update
• Major State Aids and Taxes: An Overview of the 2005 Update
  2-page overview. July 2007.
• Major State Aids and Taxes: An Overview of the 2006 Update
  2-page overview. September 2008.
• Major State Aids and Taxes: An Overview of the 2007 Update
  2-page overview. December 2009.
• Major State Aids and Taxes: An Overview of the 2008 Update
  2-page overview. December 2010.
• Major State Aids and Taxes: An Overview of the 2009 Update
  2-page overview. June 2012.
• Major State Aids and Taxes: An Overview of the 2010 Update
  2-page overview. June 2014.
• Major State Aids and Taxes: An Overview of the 2011 Update
  2-page overview. May 2015.
• Major State Aids and Taxes: An Overview of the 2012 Update
  2-page overview. April 2016.
• Major State Aids and Taxes: An Overview of the 2013 Update
  2-page overview March 2017.
• Major State Aids and Taxes: An Overview of the 2014 Update
  2-page overview. December 2017.
• The Minnesota Estate Tax after the 2001 Federal Tax Act
  A 45-page policy brief discussing the impact of the federal Economic Growth and Tax Relief Reconciliation Act of 2001 on the state's estate tax and options for adapting the Minnesota tax to the federal changes. January 2003.
• Minnesota Solid Waste History: Major Milestones
  A 10-page information brief detailing the history of waste management policy from the 1960s to the present and tracking the implementation and evolution of the state's solid waste fees, charges, and taxes. January 2002.
• Mortgage and Deed Taxes in Minnesota
  A 29-page information brief providing a comprehensive history and comparative analysis of the mortgage registry tax and deed tax in Minnesota. April 2002.
• Restructuring of State Aid to Minnesota Cities (Request a copy)
• State Aids to Local Governments: A Guide for Legislators (Request a copy)
• State Estate and Inheritance Taxes after the 2001 Federal Estate Tax Changes
• State Responses to the 2001 Federal Estate Tax Changes
  A 25-page information brief surveying responses by other states to the repeal of federal estate taxes for state death taxes. February 2004.
• State Revenue Sharing with Local Governments: The Local Government Aids Program (Request a copy)
• State Taxes and Fees Applicable to Voice, Video, and Data Service Providers
• Survey of State Estate, Inheritance, and Gift Taxes
  A 23-page information brief that provides background information on these taxes and explains how different states implement them. July 2018.
• Tax Incentives under JOBZ
• Taxation and Small Business in Minnesota
  A 27-page information brief provides an overview of the various forms of business organization and describes how they are taxed. January 2011.
• Use Tax Collection on Income Tax Returns in Other States
  A 16-page policy brief explaining the use tax, other states' efforts to collect it via the income tax return, and options for Minnesota to use the income tax return to increase use tax reporting and collections. April 2015.
• Westinghouse Electric Corp. v. Tully and Constitutionality of Minnesota's Business Tax Credits (Request a copy)