Minnesota Nonresident Entertainer Tax

The State of Minnesota requires that Minnesota State Colleges & Universities withhold 2% from the gross compensation paid to a public speaker, nonresident entertainer or entertainment entity, or payment made to a representative agent of the entertainer, speaker or entity, for performances in Minnesota.  A nonresident is defined as an individual who is not a resident of Minnesota or a state with which Minnesota has a reciprocal taxing agreement under section 290.081 (North Dakota and Michigan).  When making a payment to an entertainer or public speaker (object codes 1910 & 1970), you will be prompted to withhold this tax but you must only withhold when the entity being paid is a nonresident.  Report to Tax Services only those local fund payments subjected to the 2% tax - State treasury fund payments are handled by Minnesota Management and Budget.

Please read Nonresident Entertainer Procedures for more specific instructions and information.

Information on how to withhold MN Nonresident Entertainer Tax in our purchasing application Marketplace

Use the Nonresident Entertainer Spreadsheet (.xlsx) to report nonresident entertainer payments using local funds to Tax Services each month. 

If you have questions or comments please e-mail Tax Services or refer to the staff directory link at the top of this page for additional contact information.