Minnesota Nonresident Entertainer Tax

Local Payments

The State of Minnesota requires that Minnesota State Colleges & Universities withhold 2% from the gross compensation paid to nonresident entertainment entities for performances in Minnesota.

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

Use the Nonresident Entertainer Spreadsheet to report nonresident entertainer payments and tax to Tax Services each month.

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