On April 2, 2024, Senate File (SF) 4742, as a companion to House File (HF) 4934, was subject to a he...
Government Transparency: Commissioner of Revenue to be Bound by Court Decisions
On Thursday, March 21, 2024, the Minnesota Senate Tax Committee had a hearing regarding Chair Ann Re...
State Sales Tax and Corporate Income and Franchise Tax After Wayfair
On June 21, 2018, The United States Supreme Court ruled 5-4 in South Dakota v. Wayfair that states c...
Deadline to Appeal Minnesota Department of Revenue Assessment of Additional Tax
The Minnesota Department of Revenue (MDR) generally has 3.5 years from the date a tax return was due...
Who Qualifies as a Resident of Minnesota?: Calculating Time Spent in Minnesota
This is the sixth article in a series dedicated to the rules regarding who qualifies as a “res...
Who Qualifies as a Resident of Minnesota?: The Factors Considered to Determine Domicile
This is the third article in a series dedicated to the rules regarding who qualifies as a “res...
Who Qualifies as a Resident of Minnesota?: Domiciliary Resident Status
This is the first article in a series dedicated to the rules regarding who qualifies as a “res...