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MINNESOTA COUNCIL OF NONPROFITS HOME

The 2001 Sales Tax Rebate

As in the last several years, the 2001 legislature passed a Sales Tax Rebate, structured similarly to the 2000 rebate.  A total of $791 million in rebates will be sent to Minnesotans, ranging from $213 to $2,967 for married filing jointly and head-of-household filers and from $108 to $1,484 for other filers.  The rebate total is the amount of the surplus balance at the end of the 2001 fiscal year. 

Most Minnesota residents will automatically receive a rebate calculated on a schedule based on their 1999 filing status and taxable income around the end of August.  To receive a rebate based on the schedule, the taxpayer must have at least $1 of state income tax liability before refundable credits or at least $5 in federal tax liability on their 1999 Minnesota income tax return, and not be a dependent.

The following groups of persons will also receive rebates, but not calculated on the rebate schedule (all criteria describe the taxpayer's status for 1999):

• Dependents with earned income who filed a 1999 income tax return with at least $1 in Minnesota tax liability or $5 in federal tax liability will receive 35% of the rebate amount for non-dependents of the same income level.
• Full-year residents over age 18 who receive social security, railroad retirement benefits, or a public pension are eligible for the minimum rebate amount (does not include dependents).
• Persons who filed a 1999 Minnesota income tax return to receive a refund of withholding or to claim a refundable credit but did not have tax liability, or filed for a 1999 Minnesota property tax refund (the Circuit Breaker or Renter’s Credit), will receive the minimum rebate amount for their filing status (does not include dependents).
• Non-residents who paid at least $10 in Minnesota sales tax on non-business purchases in 1999 can apply for a rebate of a percentage of the sales tax paid.  This rebate cannot exceed the amount a Minnesota resident of the same income level would receive.

Minnesota residents will receive their rebates automatically in the mail; non-residents need to file an application.  Taxpayers who have not already filed their 1999 income tax or property tax refund forms still have until November 30, 2001, to do so to qualify for a rebate — low-income and other disadvantaged persons needing assistance filing their returns can contact AccountAbility Minnesota at (651) 287-0187.  

Updated April 19, 2002

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