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