I'm retired and plan on spending 183 days in AZ and 182 in MN. Does this exempt me from paying MN state tax?

You’re considered a nonresident of Minnesota if both of these apply:

• You’re a permanent resident of another state or country
• You’ve spent less than 183 days in Minnesota

However, if you are a nonresident, you may still need to file a Minnesota tax return. You must file a Minnesota return if your Minnesota gross income meets the minimum filing requirement ($12,525 in 2021). 

For more information please check: MN Department Of Revenue -Nonresidents