This page contains key information about the Minnesota Department of Revenue and its role within the state tax system. For taxpayer reference or other information, visit our home page

Revenue and the Tax System

Department of Revenue Overview

Minnesota’s State and Local Tax System   

Taxes Administered

Strategic Plan

Classification Of Tax Data  

    Major Tax Types 

    Individual Income Tax 

    Corporate Franchise Tax 

    Property Tax 

    Sales and Use Tax

    Motor Fuels Taxes 

    Cigarette and Tobacco Taxes

     
    Reports and Publications 

      Research Reports (main page)

    Tax Handbook (2012)
           A profile of state and local taxes in Minnesota.

    Tax Expenditure Budget (2012)
          Covers tax provisions that provide preferential treatment.

    Tax Expenditure Review Study (2011) 
           Report to the Legislature with recommendations to review 
           and integrate tax expenditures into the budget process.

    Tax Incidence Study
           Who pays Minnesota's household and business taxes? (2011)

        Recent Legislative Reports (property tax)

      Alternative Methods of Valuing Agricultural/Rural Vacant Land (2012)

      Metropolitan Area Fiscal Disparities Program Study (2012)

      State Assessed Property Rate Cap Studies (2011)

      Green Acres Program and Agricultural Properties  (2011)

      Property Tax Burden (Voss) Report (2011)
             Homeowner property tax and income statistics by region.

      Pollution Control Exemption for Electric Utilities (2010)

       

       

      Web Resources

      Revenue Estimates  (for proposed legislation)

      Agency Planning and Performance Reports 

       
      Revised Feb. 22, 2012