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    Description: Report on overall incidence of income, sales, excise and property taxes
    Statute: 270C.13
    Agency(ies)/Supplier(s): Minn. Dept. of Revenue
    Due Date: 03/01/2026
    Frequency: Biennial - 2 years
    Subjects: Taxation - State Tax Policy-MN Only
    Note: 2005 Minn. Laws Chap. 151 Art. 1 Sec. 15 recodifies this mandate. Was formerly mandated by 270.0682 2021 Minn. Laws 1st Spl. Sess. Chap. 14 Art. 11 Sec. 17 changed the due dates from odd to even numbered years, with reports due March 1, 2021 and March 1, 2024 then every even numbered year thereafter. There was no report published in 2023.

    Item(s) Received

    TitlePublisher(s)Publication DateCoverageDate ReceivedReport Link
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 4, 20242024 using November 2023 Forecast03/04/2024 24-0401.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 4, 2021 03/04/2021 21-0369.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2019 03/05/2019 19-0391.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2017 03/29/2017 17-0612.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2015 03/10/2015 15-0396.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2013 03/07/2013 13-0422.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2011 03/15/2011 11-0348.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2009 03/24/2009 09-0447.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes (Revised) Minn. Dept. of Revenue March 2007 03/22/2007 07-0325.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes (Revised) Minn. Dept. of Revenue July 20, 2005 08/26/2005 05-0501.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes (Revised) Minn. Dept. of Revenue April 27, 2005 05/13/2005 05-0371.pdf
    Supplement 2005 Minnesota Tax Incidence Study Comparative Data by Tax, 2002 Minn. Dept. of Revenue April 4, 2005 12/09/2011 11-0952.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2005 03/14/2005 05-0245.pdf
    Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2003 03/19/2003 03-0227.pdf
    Minnesota Tax Incidence Study: Who Pays Minnesota's Household and Business Taxes Minn. Dept. of Revenue March 2001 03/13/2001 01-0188.pdf
    Minnesota Tax Incidence Study: Who pays Minnesota's household and business taxes, 1999 Minn. Dept. of Revenue March 1999 05/18/1999
    Minnesota Tax Incidence Study: Who pays Minnesota's household and business taxes, 1997 Minn. Dept. of Revenue March 1997 04/13/1998