Minnesota Statutes

Minn. Stat. § 290.03 (2026)

Income Tax; Imposition, Classes Of Taxpayers

✓ current as of May 2026

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An annual tax for each taxable year, computed in the manner and at the rates hereinafter provided, is hereby imposed upon the taxable income for such year of the following classes of taxpayers:

(1) Resident and nonresident individuals;

(2) Estates of decedents, dying domiciled within or without this state;

(3) Trusts (except those taxable as corporations) however created by residents or nonresidents or by domestic or foreign corporations.

Notes of Decisions

Cited in 10 cases (1 in the last 5 years), 1950–2024 · leading case: State v. Nw. States Portland Cement Co., 84 N.W.2d 373 (Minn. 1957).

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State v. Nw. States Portland Cement Co., 84 N.W.2d 373 (Minn. 1957). · cites it 44× “1, § 7, insofar as it imposes a tax on that portion of the net income of a foreign corporation arising out of sales assignable to and activities conducted within Minnesota? [2] *35 (3) Is § 290.03 in conflict with, and thus invalid and void under, the commerce clause, U.”

W. Union Tel. Co. v. Spaeth, 44 N.W.2d 440 (Minn. 1950). · cites it 8× “49, § 2), reads as follows: “An annual tax is hereby imposed upon every domestic corporation, except those included within section 290.03, for the privilege of existing as a corporation during any part of its taxable year, and upon every foreign corporation, except those…”

Milwaukee Motor Transp. Co. v. Comm'r of Taxation, 193 N.W.2d 605 (Minn. 1971). · cites it 8× “02 provides: "An annual excise tax is hereby imposed upon every domestic corporation, except those included within section 290.03, for the privilege of existing as a corporation during any part of its taxable year, and upon every foreign corporation, except those included within…”

Charles W. Sexton Co. v. Hatfield, 116 N.W.2d 574 (Minn. 1962). · cites it 4× “02, which provides: “An annual excise tax is hereby imposed upon every domestic *191 corporation, except those included within section 290.03, for the privilege of existing as a corporation during any part of its taxable year, and upon every foreign corporation, except those…”

Reuben L. Anderson-Cherne, Inc. v. Comm'r of Taxation, 226 N.W.2d 611 (Minn. 1975). · cites it 4× “02, reads: “An annual excise tax is hereby imposed upon every domestic corporation, except those included within section 290.03, for the privilege of existing as a corporation during any part of its taxable year, and upon every foreign corporation, except those included within…”

Topash v. Comm'r of Revenue, 291 N.W.2d 679 (Minn. 1980). · cites it 2× “1 Nor are there any provisions in Minnesota’s enabling legislation, Minn.Stat. §§ 290.03, 290.17 (1978), addressing the issue of the state’s power to tax Indians of any tribe.”

Christopher J. Wendell & Nancy A. Wendell, Relators v. Comm'r of Revenue, 7 N.W.3d 405 (Minn. 2024). · cites it 2× “Minn. Stat. § 290.03 (1) (2022). The income of non-residents, like the Wendells, is generally taxable “only to the extent that income is derived from activities within Minnesota.”

Louis N. Kitten & Co. v. Comm'r of Revenue, 319 N.W.2d 421 (Minn. 1982). · cites it 8× “Relator filed timely claims for refund of taxes paid on interest income for the years stated on the ground that it was engaged exclusively in interstate commerce and therefore should have filed returns pursuant to Minn. Stat. § 290.03 (1) (1971), the net income tax on…”

Sargent v. Comm'r of Revenue, 914 N.W.2d 407 (Minn. 2018). · cites it 2× “"); Minn. Stat. § 290.03 (2016) ("An annual tax .”

Rochester Bank & Trust Co. v. Comm'r of Revenue, 305 N.W.2d 776 (Minn. 1981). · cites it 4× “02 (1980) provides: An annual excise tax is hereby imposed upon every domestic corporation, except those included within section 290.03, for the privilege of existing as a corporation during any part of its taxable year, and upon every foreign corporation doing business within…”

— Minn. Stat. § 290.03(1) — 1 case

Louis N. Kitten & Co. v. Comm'r of Revenue, 319 N.W.2d 421 (Minn. 1982). “Relator filed timely claims for refund of taxes paid on interest income for the years stated on the ground that it was engaged exclusively in interstate commerce and therefore should have filed returns pursuant to Minn. Stat. § 290.03 (1) (1971), the net income tax on…”

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