Court Opinion

ID: 9533097
Source: CourtListenerOpinion
Date Created: 2023-08-07 04:28:20.917907+00
Date Added: 2024-06-11T13:28:54.866794
License: Public Domain

PAGE, Justice
(dissenting).
I respectfully dissent. The court holds that a nonresident is not subject to Minnesota income tax if the individual performs managerial or administrative services because those services are not “personal or professional services” within the meaning of Minn. Stat. § 290.17, subd. 2(a)(1) (1998). Yet, at the same time, nonresident hourly wage earners are subject to Minnesota’s income tax if they meet certain income thresholds.1 I find it difficult to believe that the legislature intended to exempt non-resident managerial and administrative employees from our income tax while subjecting hourly workers to the tax. This result is unfair.

. See Minn.Stat. § 289A.08, subd. 1(a) (1998).