Whether we choose to live in Minnesota depends on many factors, including the weather, quality schools, access to social amenities and the ability to find a good job. For some, it also depends on the tax rate.
Those of us in Minnesota who have been to school (and who hasn't) remember that when you miss a deadline for getting a paper turned in, that your grade suffers accordingly. Your teacher was not happy. Your parents were not happy. You did not get the "A" that you so richly deserved.
About 60,000 people work in Minnesota and live in Wisconsin --primarily in the Hudson area. About 20,000 people work in Wisconsin and live in Minnesota --primarily in the Winona area. Recently these people have been filing two sets of income tax returns each year, one for each state, due to the breakdown in the reciprocity agreement.