The following write-ups are produced and maintained by House Research, with some links provided to other sources.
Act Summaries of Tax Laws
- State and local taxes
- Background Briefing on Minnesota Taxes
Presentation to the House Taxes Committee, January 14, 2015.
- Overview of Income, Corporate Franchise, Sales, and Other State Taxes
Handout from a presentation to the House Committee on Taxes, January 14, 2015.
- Overview of Property Taxes: Presentation
A presentation to the House Property and Local Tax Division. January 2015.
- Overview of Property Taxes: Handout
Handout from a presentation to the House Property and Local Tax Division. January 2015.
- Overview: Other State Taxes
Revenues and descriptions for corporate franchise, motor fuels, tobacco products, etc.
- 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.
Major State Aids & 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.
The following are papers explaining various legal issues related to taxation.
Show archived materials no longer actively maintained (materials will be grouped into a single archives topic at the bottom of this page)