Minnesota

Minnesota's Corporate Income Tax System 
Minnesota's corporate tax structure consists of a flat rate of 9.8% on all corporate income. Among states levying corporate income taxes, Minnesota's rate ranks 3rd highest nationally. In 2010, state-level corporate tax collections (excluding local taxes) were $136 per capita, which ranked 14th nationally. 
50-State Table of Corporate Income Tax Rates

50-State Table of State and Local Corporate Income Tax Collections Per Capita

50-State Table of State Corporate Income Tax Collections Per Capita

Minnesota Sales and Excise Taxes
Minnesota levies a 6.875% general sales or use tax on consumers, which is above the national median of 5.85%. In 2009 state and local general sales tax collections were $853 per person, and excise tax collections were $599 per person, for a total of $1,452 per capita, which ranks17th highest nationally. Minnesota's gasoline tax stands at 28.1 cents per gallon, ranking 19th highest nationally. Minnesota's cigarette tax stands at $1.586 per pack of twenty, which ranks 21th highest nationally. The sales tax was adopted in 1967, the gasoline tax in 1925 and the cigarette tax in 1947. 
50-State Table of State and Local General and Selective Sales Tax Collections Per Capita

Minnesota Property Taxes: 
Minnesota is one of the 37 states that collect property taxes at both the state and local levels. As in most states, local governments collect far more. Minnesota's localities collected $1210 per capita in property taxes in fiscal year 2009, which is the latest year the Census Bureau published state-by-state property tax collections. At the state level, Minnesota collected $135 per capita during FY 2009, making its combined state/local property taxes $1,346 per capita, which ranks 20th highest nationally.
State property tax collections per capita by state