TAX & LICENSE / STATE TAX SYSTEM
Minnesota Income Tax
Minnesota tax is calculated on a graduate scale that takes into consideration your filing status and income level. The state uses the federal taxable income calculation, applying state-specific additions and credits. For more information on state income tax or answers to specific questions, contact the most appropriate office:
Minnesota Department of Revenue
Income Tax Information
651-296-3781
Refund Information
651-296-4444
www.revenue.state.mn.us
Minnesota Taxpayer Rights Advocate
651-556-6013
www.revenue.state.mn.us
Minnesota Taxpayer’s Association
651-224-7477
www.fiscalexcellence.org
Minnesota Sales Tax
The state imposes a 6.875 percent on most items except clothing, prescription drugs, and most groceries. The state also imposes excise taxes in several areas, including specific taxes on motor fuels, alcoholic beverages, cigarettes, tobacco products, and controlled substances. Minnesota’s use tax rate is also 6.875 percent and applies to purchases of taxable items in excess of $770 that were purchased during the calendar year and never taxed. Local jurisdictions add their own sales taxes to the state sales tax rate. Both Minneapolis and St. Paul impose additional taxes to a maximum of 7.775 percent. For questions on the rates in your municipality, contact:
Minnesota Department of Revenue
Sales Tax Division
651-296-6181
www.revenue.state.mn.us
Minnesota Property Tax
The state oversees the property tax system that is administered at the county level. Your county assessor determines the tax by considering the tax rate set by local governments, the estimated market value of your property, and the classification or use of your property. For more information, contact the state Property Tax Division or your county assessor.
Wisconsin Income Tax
Wisconsin imposes a state tax on earned income, with tax rates applied to your filing status and taxable income on a graduated scale similar to the federal income tax. Exemptions and credits apply, including a possible Homestead Exemption for certain income levels and other qualifiers. For complete details, contact:
Wisconsin Department of Revenue
Customer Service & Education Bureau
608-266-2486
www.revenue.wi.gov
Wisconsin Sales/Use Tax
The Wisconsin Department of Revenue administers the county sales and use tax of 5 percent, imposed on the gross receipts from retail sales or rentals of tangible personal property or taxable services. The sale of motor vehicles, boats, snowmobiles, mobile homes 45 feet or less in length, trailers, semi-trailers, all-terrain vehicles, and aircraft are subject to the county use tax as opposed to the county sales tax. For more information on sales and use taxes, contact:
Sales/Use Tax Information
608-266-2776
www.revenue.wi.gov
Wisconsin Property Tax
Local governments including municipalities, counties, and other jurisdictions like school districts rely on property taxes an important source of revenue. The state also levies a forestation tax equal to two-tenth of one mill or 0.02 percent, directed to the conservation fund. For complete details on assessment and tax collection, contact your municipal and county tax officers.
