Do you do any of the work while in Minnesota? If not, no, it is not subject to Minnesota income tax.
If your license and vehicle are registered as Minnesota, it is possible the MN Department of Revenue could question your tax-Residency, but as long as you have proof that you are not a Minnesota Resident and did not do any work in Minnesota, that shouldn't be anything to worry about.
Out of curiosity, why do you want your licenses and vehicle registered with Minnesota, rather than Missouri?
