Subject matter jurisdiction defines a court’s power to decide a lawsuit involving a particular subject matter, and to render an enforceable judgment. A court generally has jurisdiction when the particular claim raised in the case is within its constitutional jurisdiction—as provided by the state constitution or the U.S. Constitution—or because jurisdiction has been mandated by the state legislature or the United States Congress.

In Minnesota, subject matter jurisdiction refers to a court's authority to hear and decide cases of a specific nature. The Minnesota Constitution, along with state statutes, delineates the scope of subject matter jurisdiction for various courts within the state. For instance, the Minnesota District Courts are the state's trial courts of general jurisdiction and have the authority to hear a wide range of cases, including civil, criminal, family, and probate matters. On the other hand, specialized courts such as the Tax Court and the Workers' Compensation Court of Appeals have limited jurisdiction, focusing on tax-related issues and workers' compensation disputes, respectively. Additionally, federal laws and the U.S. Constitution may confer subject matter jurisdiction to federal courts for certain types of cases, such as those involving federal laws, disputes between states, or cases where the United States is a party. It is essential for a court to have subject matter jurisdiction to render a legally binding and enforceable judgment. If a court lacks this jurisdiction, any decisions or judgments it issues can be challenged and potentially deemed invalid.