You may be considered a Minnesota tax resident if you spend at least 183 days in Minnesota during the calendar year and you or your spouse rent, own, maintain, or occupy an abode in Minnesota suitable for year-round use with its own cooking and bathing facilities. Any part of a day counts as a full day. Exceptions apply to certain military personnel and residents of Michigan or North Dakota. If the abode condition applies for only part of the year, you may be considered a part-year resident. This tracker counts presence days only and does not determine domicile, whether an abode qualifies, exceptions, filing obligations, or final tax status.
https://www.revenue.state.mn.us/183-day-rule