Minnesota DOR Updates Information on Nexus Standards for Business Income Tax

March 10, 2026, 4:39 PM UTC

The Minnesota Department of Revenue (DOR) issued updated information on nexus standards for business income tax purposes. The DOR explains the effects of federal Public Law 86-272 and outlines the requirement for businesses to fill out a questionnaire to determine whether they have nexus in Minnesota. [Minn. Dep’t of Revenue, Nexus and Business Income Tax, 02/27/26]

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