Whenever a new half-baked state tax idea springs up, those familiar with such matters can usually guess the state responsible within two guesses. For years, New York and California have been the mad scientist laboratories of harmful tax and regulatory ideas, from “convenience of the employer” rules to automobile regulations to tax rates that make their own residents flee for safety. But while the sheer size of these two states makes it hard for any new state to join their ranks, Minnesota appears to be doing all it can to become a junior partner.
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