Domestic means that it was created in the United States; not foreign
Hanson 06 [Samuel Lee Hanson, American lawyer and judge from the state of Minnesota, served on the Minnesota Court of Appeals from 2000 to 2002 and as an Associate Justice of the Minnesota Supreme Court from 2002 to 2008, “MANPOWER, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.”, No. A06-468, Supreme Court of Minnesota, December 7, 2006, //zrubin]
As such, the parties agree that the term "domestic entity" should be understood to mean an entity "created or organized in the United States, or under the laws of the United States or of any state" and a "foreign entity" means any entity other than a domestic entity. Minn.Stat. § 290.01, subds. 5, 5a (2004); see also I.R.C. § 7701(a)(4) (2000) ("The term `domestic' * * * means created or organized in the United States or under the law of the United States or of any state * * *."); I.R.C. § 7701(a)(5) (2000) ("The term `foreign' * * * means a corporation or partnership which is not domestic."). We agree with the parties' interpretation,