Tax Agreements Between the State of Minnesota and Tribal Governments: A Case Study

Abstract

In Minnesota, as in other states, the state and many tribal governments have entered into tax agreements to address unavoidable issues that arise from the intersection of state taxes and tribal sovereignty. Focusing on the experience between the State of Minnesota and the ten tribal nations that have tax agreements with the state, this paper describes the impetus and history of negotiating those agreements; the component parts and key terms; implementation practices and challenges; and, finally, perspectives on the success of the agreements and where opportunities exist.

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