Duluth/Superior MSA
Taxation
| Taxation The Northland |
| Corporate Income Tax/Franchise Tax | State | Local |
| Rate Range | 9.8 | N/A |
| Formula (e.g. Sales, Property & Payroll) | Sales X .75 Property X .125 Payroll X .125 |
N/A |
| Federal Taxes Deductible | No | N/A |
| Accelerated Depreciation Permitted | Yes (Limited Bonus Depreciation) |
N/A |
| Personal Income Tax | State | Local |
| Rate Range | 5.35 - 7.85 | N/A |
| Earned Income | Yes | N/A |
| Unearned Income (e.g. Dividend) | Yes | N/A |
