Miscellaneous Taxes

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

Overview

• Background Briefing on Minnesota Taxes
  Presentation to the House Taxes Committee, January 2023

Corporate Franchise Tax

• Apportionment of Corporate Franchise Tax
• Corporate Franchise Tax
• Single Sales Apportionment of Corporate Franchise Tax

Excise and Other Taxes

• Aggregate Tax
• Alcoholic Beverage Taxes
• Cigarette and Tobacco Excise Taxes and Fees
• Charitable Gambling Taxes
  A 8-page summary of the taxes and fees imposed on nonprofit organizations for charitable gambling activities. October 2023.
• Mining Taxes
• The Provider Tax
• Motor Vehicle Sales Tax
• Motor Vehicle Lease and Rental Taxes

Estate Taxes

• Estate and Inheritance Taxation: An Overview of Taxes in the States
• The Minnesota Estate Tax

Mortgage and Deed

• Mortgage and Deed Taxes

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The following materials have been archived and may contain some information that is not up-to-date. "Archived" materials are no longer actively maintained by House Research Department and are generally at least five years old.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

• Individual Income and Estate Taxation: Residence, Domicile, and Taxation
  A 39-page information brief that describes the constitutional, statutory, and administrative rules that govern when individuals are taxable as residents under the Minnesota individual income tax and their estates are taxable under the state estate tax. September 2017.
• JOBZ: General Overview
• State Estate, Inheritance, and Gift Taxes Five Years after EGTRRA
  An article from State Tax Notes, December 25, 2006