Law & Policy

Revenue notices are policy statements that provide interpretation, details, or supplementary information concerning Minnesota state tax laws or rules. Minnesota Statutes section 270C.07 gives the commissioner the authority to publish revenue notices. They are published for the information and guidance of taxpayers, local government officials, the department, and others concerned.

The first two digits of each revenue notice indicate the year the notice was issued. Notices are listed below by number.

Note: Columns may be sorted by hovering over the column header and choosing an option from the drop down menu on the right. It allows you to sort the list by Tax Type, Name or Revenue Notice Type.

Revenue Notices   Title  Ascending Descending Description  Tax Type  Ascending Descending Clear Filter from Tax Type   (Empty)   Alcoholic Beverage Tax   Cigarette tax   Cigarette Tax   Corporation Franchise Tax   Deed Tax   Estate and Trust Tax   Fiduciary Tax   Fire Safety Surcharge   Fur Clothing Tax   Gross Premiums   Individual Income Tax   Insurance Premium Tax   Insurance Taxes   Lawful Gambling Tax   MinnesotaCare   Mortgage Registry Tax   Petroleum Taxes   Property Tax   Property Tax Admin   Property Tax Refund   S Corporation Tax   Sales and Use Tax   Solid Waste Management Tax   Sports Bookmaking Tax   Tobacco Tax   Unrelated Business Income Tax (UBIT)   Withholding Tax Revenue Notice Type  Ascending Descending Clear Filter from Revenue Notice Type   (Empty)   Amended   Corrected   Modified   New   Repealed   Replaced   Revoked   Superseded   Technical Correction   Updated 12-13 Tobacco Products Tax - Wholesale Sales Price Definition - Price List; Revocation and Replacement of Revenue Notice # 09-03 Tobacco Tax 12-12 Sales and Use Tax - Warranty and Maintenance Contracts - Optional Contracts on Equipment Sales and Use Tax New 12-11 Sales Tax - Exemptions - Qualified Data Centers Sales and Use Tax New 12-10 Tobacco Products Tax - Taxability - E-Cigarettes Tobacco Tax New 12-09 Sales and Use Tax - Government Exemptions - Water Used Directly in Providing Fire Protection Sales and Use Tax New 12-08 Sales and Use Tax - Exemption for Towns; Revocation of Revenue Notice # 99-16 Sales and Use Tax New 12-07 Sales and Use Tax - Lodging Services - Accommodations Intermediary Services Sales and Use Tax New 12-06 Individual Income, Corporate Franchise and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate Corporation Franchise Tax, Individual Income Tax, Insurance Taxes New 12-05 Estate Tax – Estates Required to File a Minnesota Return but not a Federal Return – Revocation and Replacement of Revenue Notice # 10-03 Estate and Trust Tax New 12-04 Estate Tax – Filing Requirements – Revocation of Revenue Notice # 97 09 Estate and Trust Tax New 12-03 Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions Refund Individual Income Tax New 12-02 Sales and Use Tax – Home Health Care Services – Combination Contracts Sales and Use Tax New 12-01 Sales and Use Tax - Special Fur Clothing Tax - Revocation of Revenue Fur Clothing Tax, Sales and Use Tax New 11-02 Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends Corporation Franchise Tax, Individual Income Tax New 11-01 Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through Entity Corporation Franchise Tax New 10-06 Technical Corrections to Prior Revenue Notices 06-12, 06-07, 05-09, 99-08, 98-10 and 93-15 MinnesotaCare, Sales and Use Tax New 10-05 Sales and Use Tax - Revocation of Revenue Notice 02-05; Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11 Sales and Use Tax New 10-04 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax Corporation Franchise Tax, Individual Income Tax New 10-03 Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return; Revocation of Revenue Notice 06-04 (Revoked and replaced by Revenue Notice # 12-05) Estate and Trust Tax Revoked 10-02 Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010 Estate and Trust Tax New 10-01 Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01 Sales and Use Tax New 09-07 Corporate Franchise Tax - Property Factor; Drop Shipping Corporation Franchise Tax New 09-06 Sales and Use Tax - Revocation of Revenue Notice 02-23 Sales and Use Tax New 09-05 Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02 Sales and Use Tax New 09-04 Sales and Use Tax - Revocation of Revenue Notice 05-07 Sales and Use Tax New 09-03 Tobacco Products Tax - Definition of Wholesale Sales Price - Proper Tax Calculation (Revoked and Replaced by Revenue Notice # 12-13) Tobacco Tax Replaced 09-02 Sales and Use Tax - Revocation of Revenue Notices 05-06 and 05-13 Sales and Use Tax New 09-01 MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 MinnesotaCare, Sales and Use Tax Amended 08-11 MinnesotaCare - Revocation of Revenue Notice 93-04 MinnesotaCare 08-10 Individual Income Tax and Withholding - Wages of Nonresident Individuals Assigned to Minnesota for Work Performed in Minnesota -Revocation of Revenue Notice 01-10 Individual Income Tax, Withholding Tax 08-09 Petroleum Tax - Administration Issues -Surcharge Administration and Qualifying Service Station Credit Petroleum Taxes 08-08 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another State Corporation Franchise Tax, Individual Income Tax 08-07 Sales and Use Tax - Lawn and Tree Services - Revocation of Revenue Notice 04-05 Sales and Use Tax 08-06 Petroleum Tax - Administrative Issue - Distributor Storage Petroleum Taxes 08-05 Sales and Use Tax - Correction to Revenue Notice 08-01 Sales and Use Tax 08-04 Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 02-06 Corporation Franchise Tax 08-03 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice 92-16 Corporation Franchise Tax 08-02 Sales and Use Tax - Internet Access Charges - Revocation of Revenue Notice 05-01 Sales and Use Tax 08-01 Sales and Use Tax - Agricultural Production - Grain Drying Sales and Use Tax Corrected 07-12 Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation after Adverse Property Tax Exemption Determination Sales and Use Tax 07-11 Property Tax Refunds - Reissuing Uncashed Lapsed Warrants - Definition of Reasonable Cause Individual Income Tax, Property Tax Refund 07-10 Technical Corrections of Prior Revenue Notice - Amendment of Revenue Notice 02-20 Sales and Use Tax 07-09 Sales and Use Tax - Operators of Flea Markets and Similar Events - Revocation and Replacement of Revenue Notice 95-04 Sales and Use Tax 07-08 Insurance Taxes - Fire Insurance Surcharge - Definitions Fire Safety Surcharge 07-07 Sales and Use Tax - Direct Mail - Tax Rates and Delivery or Distribution Exemption Sales and Use Tax 07-06 MinnesotaCare Tax and Sales Tax - Patient Services - Massage Therapy; Revocation and Replacement of Revenue Notices 03-09 and 94-11 MinnesotaCare, Sales and Use Tax 07-05 Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15 07-04 Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05 Sales and Use Tax 07-03 Sales and Use Tax - Industrial Production Exemption - Taxability of Returnable Skids and Pallets Sales and Use Tax 07-02 Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction 07-01 Sales and Use Tax - Utilities - Agricultural Production Animals Sales and Use Tax 06-13 MinnesotaCare - Patient Services - Community Support and Family Community Support MinnesotaCare 06-12 MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction 06-11 Sales and Use Tax - Sales Price - Labor Charges; Revocation of Revenue Notice 91-20 Sales and Use Tax 06-10 Sales and Use Tax - Fabrication Labor - Prefinishing Woodwork Sales and Use Tax 06-09 Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation Petroleum Taxes, Sales and Use Tax 06-08 Sales and Use Tax - Motor Vehicle Leases - Taxes and Fee Sales and Use Tax Modified 06-07 MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction 06-06 Sales and Use Tax - Sales Price - Interior Design Services Sales and Use Tax 06-05 Sales and Use Tax - Use Tax - Fractional Ownership Interests Sales and Use Tax 06-04 Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return - Revocation and Replacement of Revenue Notice 02-16 (Revoked and replaced by # 10-03) Estate and Trust Tax Revoked 06-03 Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-03 Sales and Use Tax 06-02 Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail Corporation Franchise Tax, Sales and Use Tax 06-01 Special Taxes - Insurance Premiums Retaliatory Tax Insurance Premium Tax 05-14 Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes Cigarette tax, Sales and Use Tax Corrected 05-14 Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes Cigarette tax, Sales and Use Tax 05-13 Sales and Use Tax - Sales Price - Allocation of Delivery Charges (Revoked by Revenue Notice # 09-02) Sales and Use Tax Revoked 05-12 Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" MinnesotaCare, Sales and Use Tax 05-11 Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes Alcoholic Beverage Tax, Sales and Use Tax Corrected 05-11 Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes Alcoholic Beverage Tax, Sales and Use Tax 05-10 Corporate Franchise Tax - Revocation of Revenue Notice 94-17 Corporation Franchise Tax 05-09 Sales and Use Tax - Low Income Housing Exemption - Owner (Technical Corrections by Revenue Notice # 10-06) Sales and Use Tax Technical Correction 05-08 Sales and Use Tax - Rounding - Per Item or Per Invoice Sales and Use Tax 05-07 Sales and Use Tax - Bad Debts; Deductions of Uncollectible Debts; Applying Payments Received on Previously Claimed Bad Debt (Revoked by Revenue Notice # 09-04) Sales and Use Tax Revoked 05-06 Sales and Use Tax - Sales Price - Discounts (Revoked by Revenue Notice # 09-02) Sales and Use Tax Revoked 05-05 Sales and Use Tax - Definition of Reasonable Rental Value of Motor Vehicles Sales and Use Tax 05-04 Collections - Revocation of Revenue Notice 99-03 05-03 Sales and Use Tax - Telecommunications Services - Voice over Internet Protocol (VoIP) Service Sales and Use Tax Modified 05-02 Sales and Use Tax - Nonprofit Admission Exemption Voluntary Contributions Sales and Use Tax 05-01 Sales and Use Tax - Internet Access Charges; Supercedes and Replaces Revenue Notice 02-09 Sales and Use Tax Revoked 04-10 Sales and Use Tax - Exemption for Fund-Raising Events - Lawful Gambling Activities Lawful Gambling Tax, Sales and Use Tax 04-09 Sales and Use Tax - Advertising Materials Exemption Sales and Use Tax 04-08 Collections - Revocation of Revenue Notice 99-04 Lawful Gambling Tax, Sales and Use Tax 04-07 Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation Corporation Franchise Tax 04-06 Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records Corrected 04-05 Sales and Use Tax - Lawn Care - Revocation of Revenue Notices 02-18, 94-04 and 91-02 Sales and Use Tax Revoked 04-04 Sales and Use Tax - Distinguishing Between Real Property and Tangible Personal Property (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction 04-03 Sales and Use Tax - Camp Fees Sales and Use Tax 04-02 Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty Individual Income Tax, Withholding Tax Revoked 04-01 Insurance Taxes - Negative Net Balances Insurance Taxes 03-15 Sales and Use Tax - Taxation of Incentive Items Sales and Use Tax Modified 03-14 Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice 00-01 Sales and Use Tax 03-13 Sales and Use Tax - Services - Nonresidential Parking Sales and Use Tax 03-12 Sales and Use Tax - Sales Price - Separately Stated Charges Sales and Use Tax 03-11 Sales and Use Tax - Gravel Sales - Revocation of Revenue Notice 95-08 Sales and Use Tax 03-10 Sales and Use Tax - Telecommunications Services; Revocation and Replacement of Revenue Notice 91-18 Sales and Use Tax Modified 03-09 MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 MinnesotaCare, Sales and Use Tax 03-08 Sales and Use Tax - Detective, Security, Burglar and Fire Alarm, and Armored Car Services - Revocation of Revenue Notices 92-06 and 03-07 Sales and Use Tax 03-07 Sales and Use Tax - Burglar and Fire Alarm, Detective, Security, and Armored Car Services - Revocation and Replacement of Revenue Notice 92-06 Sales and Use Tax Revoked 03-06 Correction to Revenue Notice 03-04 Individual Income Tax, Withholding Tax 03-05 Individual Income Tax - K-12 Education Credit Individual Income Tax 03-04 Repeal of Obsolete Revenue Notices *Please note: the reference to 92-26 should refer to 92-25, Withholding - 1993 Withholding Deposits Individual Income Tax, Sales and Use Tax, Withholding Tax Corrected 03-03 Individual Income Tax - Alternative Minimum Tax and Contributions to Non-Minnesota Charitable Organizations Individual Income Tax Revoked 03-02 Property Tax - Sustainable Forest Incentive Act - Violation of a Condition of Enrollment Property Tax, Property Tax Admin 03-01 Sales and Use Tax - Prepared Food - Amendment to Revenue Notice 01-12 (Revoked by Revenue Notice # 10-01) Sales and Use Tax Revoked 02-24 Sales and Use Tax - Revocation of Revenue Notice Petroleum Taxes, Sales and Use Tax 02-23 Sales and Use Tax - Exemption Certificates (Revoked by Revenue Notice # 09-06) Sales and Use Tax Revoked 02-22 Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction 02-21 Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross Income Individual Income Tax 02-20 Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice #09-01) Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax Amended 02-19 Solid Waste Management Tax - Waste Generated by Campus School Housing Solid Waste Management Tax 02-18 Sales and Use Tax - Taxable Services - Tree, Bush, Shrub and Stump Removal; Revocation of Revenue Notice 92-12 Sales and Use Tax Revoked 02-17 Sales and Use Tax - Taxable Sales - Delivery of Aggregate Materials and Concrete Block Sales and Use Tax Modified 02-16 Estate Tax - Issues for Estates Required to File a Minnesota Return but not a Federal Return (Revoked and replaced by # 06-04) Estate and Trust Tax Revoked 02-15 Sales and Use Tax - Copies of Scanned Documents Sales and Use Tax 02-14 Sales and Use Tax - Exemption for Purchases of Telecommunications Equipment - Internet Service Providers Sales and Use Tax 02-13 Sales and Use Tax - Game Farms, Shooting Preserves and Hunting Clubs - Game Release Charges Sales and Use Tax Modified 02-12 Sales and Use Tax - Taxable Delivery Charges - Aggregate Materials (modified 9/10/12) Sales and Use Tax Modified 02-11 School Meals - Board Contracts at Colleges, Universities, or Private Career School Sales and Use Tax 02-10 Sales and Use Tax - Single-Member Limited Liability Companies Sales and Use Tax 02-09 Sales and Use Tax - Internet Access Charges Sales and Use Tax Superseded 02-08 Sales and Use Tax - Massage Services Sales and Use Tax 02-07 Sales and Use Tax - Revocation of Revenue Notice 92-27 Sales and Use Tax 02-06 Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 Corporation Franchise Tax Revoked 02-05 Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11 (Revoked by Revenue Notice # 10-05) Sales and Use Tax Revoked 02-04 Sales and Use Tax - Candy (Revoked by Revenue Notice # 10-01) Sales and Use Tax Revoked 02-03 Corporate Franchise Tax - Revocation of Revenue Notice 96-19 Corporation Franchise Tax 02-02 Sales and Use Tax - Soft Drinks (Revoked by Revenue Notice # 10-01) Sales and Use Tax Revoked 02-01 Sales and Use Tax - Alcoholic Beverages, Dietary Supplements, and Tobacco (Revoked by Revenue Notice # 10-01) Alcoholic Beverage Tax, Sales and Use Tax Revoked 01-12 Sales and Use Tax - Prepared Food (Revoked by Revenue Notice # 10-01) Sales and Use Tax Revoked 01-11 Sales and Use Tax - Transitional Period for Delivery Charges (Revoked by Revenue Notice # 02-05) Sales and Use Tax Revoked 01-10 Individual Income Tax - Assignability of Income Recognized on Employer Provided Stock Options; Revocation of Revenue Notice 96-21 Individual Income Tax Revoked 01-09 MinnesotaCare - Business Transactions in Minnesota MinnesotaCare 01-08 Individual Income Tax - Late Filing Penalty Individual Income Tax 01-07 Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07 Property Tax, Property Tax Admin 01-06 Mortgage Registry Tax - Exemption for Mortgages that Secure Qualifying Agricultural Loans Deed Tax, Mortgage Registry Tax Modified 01-05 Mortgage Registry Tax - Exemption for Mortgages that Secure Loans Made Under Qualifying Government Affordable Housing Programs (modified 3/2012) Deed Tax, Mortgage Registry Tax Modified 01-04 Special Taxes - Fur Clothing Tax (Revoked by Revenue Notice # 12-01) Fur Clothing Tax Revoked 01-03 Clarification of Revenue Notice 01-02 Corporation Franchise Tax, Estate and Trust Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked 01-02 Tax Relief for the Victims of the Terrorist Attack on the World Trade Center and Pentagon Corporation Franchise Tax, Estate and Trust Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked 01-01 Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments of S Corporation Banks Made Prior to the Repeal of the Corporate Franchise Tax on S Corp Banks Corporation Franchise Tax, Individual Income Tax, S Corporation Tax Revoked 00-10 Sales and Use Tax - Nexus Standards Sales and Use Tax Corrected 00-09 Income Tax - Taxation of Qualified State Tuition Programs Individual Income Tax Corrected 00-08 Sales and Use Tax - Ready-mixed Concrete and Trucks; Revocation of Revenue Notice 98-12 Petroleum Taxes, Sales and Use Tax Corrected 00-07 MinnesotaCare - Hospital Gross Revenues MinnesotaCare 00-06 Sales and Use Tax & Solid Waste Management Tax - Charges for Purchasing and Using Waste Compactors and Waste Collection Containers; Revocation and Replacement of Revenue Notice 98-16 Sales and Use Tax, Solid Waste Management Tax Corrected 00-05 Sales and Use Tax - Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 98-24 Sales and Use Tax Corrected 00-04 Sales and Use Tax - Sales Price - Mixed Transactions Sales and Use Tax Corrected 00-03 Sales and Use Tax - Exemptions: Materials Used or Consumed in Providing Taxable Services Sales and Use Tax Corrected 00-02 Sales and Use Tax - Parking Services Sales and Use Tax Corrected 00-01 Sales and Use Tax - Definition of "Sponsored by" (Revoked and replaced by Revenue Notice # 03-14) Sales and Use Tax Revoked 99-17 Corporate Franchise Tax - Claim for Refund Corporation Franchise Tax 99-16 Sales and Use Tax - Sales Tax Exemption for Towns (Revoked by Revenue Notice # 12-08) Sales and Use Tax Revoked 99-15 Year 2000 (Y2K) Repealed 99-14 Sales and Use Tax - Farm Machinery; Revocation of Revenue Notice 94-16 and Clarification of Revenue Notice 92-02 Sales and Use Tax Corrected 99-13 MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 MinnesotaCare Corrected 99-12 Sales and Use Tax - Food, Candy and Soft Drinks; Revocation and Replacement of Revenue Notice 92-09 Sales and Use Tax Revoked 99-11 Sales and Use Tax/Lawful Gambling Tax - Local Sales Tax on Sales from Distributors to Organizations Lawful Gambling Tax, Sales and Use Tax 99-10 Special Taxes - Unfair Cigarette Sales Act Cigarette Tax Revoked 99-09 Petroleum Tax - Power Take-off Unit (PTO) Refunds Petroleum Taxes 99-08 Tax Refund or Return Preparer Penalty (Technical Corrections by Revenue Notice # 10-06) Technical Correction 99-07 Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction Corporation Franchise Tax 99-06 Sales and Use Tax - Technical Correction to Revenue Notice 98-01 Sales and Use Tax Corrected 99-05 Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events Sales and Use Tax Modified 99-04 Collections - Compromise Agreements (Revoked by Revenue Notice #04-08) Revoked 99-03 Collections - Installment Payment Agreements Revoked 99-02 Sales and Use Tax - Publications in Alternative Media Sales and Use Tax Corrected 99-01 Sales and Use Tax - Public Warehouse Sales and Use Tax Corrected 98-26 Sales and Use Tax - Kennel Services and Pet Grooming; Revocation and Replacement of Revenue Notice 92-04 Sales and Use Tax Corrected 98-25 Sales and Use Tax - Logging Equipment - Qualifying Equipment Sales and Use Tax Corrected 98-24 Sales and Use Tax - Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 Sales and Use Tax Revoked 98-23 Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 Sales and Use Tax Corrected 98-22 Technical Corrections and Revocation of Obsolete Notices 95-09, 95-01 Sales and Use Tax 98-21 MinnesotaCare - Fair Market Value for Patient Services MinnesotaCare 98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment MinnesotaCare 98-19 Sales and Use Tax - Federal Excise Taxes Sales and Use Tax 98-18 Income Tax - Alimony Payments Individual Income Tax 98-17 Sales and Use Tax - Biosolids Processing Equipment Sales and Use Tax Corrected 98-16 Sales and Use Tax & Solid Waste Management Tax - Charges for Using Waste Compactors and Containers; Revocation and Replacement of Revenue Notice 00-06 Sales and Use Tax, Solid Waste Management Tax 98-15 Sales and Use Tax - Capital Equipment - Generation of Electricity Sales and Use Tax Corrected 98-14 Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes Tobacco Tax New 98-13 Solid Waste Management Tax Waiver Solid Waste Management Tax 98-12 Sales and Use Tax - Transitional Period for Sales of Ready-Mix Petroleum Taxes, Sales and Use Tax Revoked 98-11 Sales and Use Tax - Written Notice to Obtain Required Exemption Certificates Sales and Use Tax Corrected 98-11 Sales and Use Tax - Written Notice to Obtain Required Exemption Certificates Sales and Use Tax Modified 98-10 MinnesotaCare - Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction 98-09 Corporate Franchise Tax - Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) Corporation Franchise Tax 98-08 Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classifications Corporation Franchise Tax, Individual Income Tax 98-07 Sales and Use Tax - Permit Revocation; Supercedes Revenue Notice 97-03 Sales and Use Tax Corrected 98-06 Sales and Use Tax - Sales of Bar Codes Sales and Use Tax Corrected 98-05 MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers MinnesotaCare 98-04 Sales and Use Tax - No Occasional Sales at Selling Events Sales and Use Tax 98-03 Sales and Use Tax - On-line Data Retrieval for Capital Equipment (Revoked by Revenue Notice # 96-03) Sales and Use Tax Revoked 98-02 Sales and Use Tax - Hospital Exemption Sales and Use Tax Modified 98-01 Sales and Use Tax - Materials Used to Construct or Improve Correctional Facilities Sales and Use Tax Corrected 97-14 Sales and Use Tax - Leases of Tangible Personal Property Sales and Use Tax Corrected 97-13 Sales and Use Tax - Advertising Signs Sales and Use Tax Corrected 97-12 Sales and Use Tax - Revocation of Revenue Notice 93-16 Sales and Use Tax Corrected 97-11 MinnesotaCare - Dietetic and Nutrition Services MinnesotaCare Modified 97-10 MinnesotaCare - Social Work MinnesotaCare Modified 97-09 Estate Tax Filing Requirements (Revoked by Revenue Notice # 12-04) Estate and Trust Tax Revoked 97-08 Unfair Cigarette Sales Act - Revocation of Revenue Notice 96-04 Cigarette Tax, Sales and Use Tax Revoked 97-07 Revocation of Revenue Notices 91-9 and 91-10 Sales and Use Tax 97-06 Sales and Use Tax - Exemptions for Police Car, Fire Truck, and Ambulance Accessories Sales and Use Tax Corrected 97-05 Sales and Use Tax - Integrated Production Process for Tangible Personal Property Sales and Use Tax Corrected 97-04 Sales and Use Tax - Special Purpose Buildings Sales and Use Tax Corrected 97-03 Corporate Income and Franchise Tax -Federal Entity "Check the Box" Classification Rule Corporation Franchise Tax Superseded 97-02 MinnesotaCare - Sales of Medical Supplies to a Patient or Consumer; Clarification of Revenue Notices 93-26 and 94-03 MinnesotaCare Revoked 97-01 Penalties - Abatements - Policies and Procedures Modified 96-21 Income Tax - Assignability of Income Recognized on Employer Provided Stock Options Individual Income Tax Revoked 96-20 Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles Sales and Use Tax 96-19 Corporate Franchise Tax - Mutual Life Insurance Companies Corporation Franchise Tax Revoked 96-18 Sales and Use Tax - Ready Mix Transportation Charges Sales and Use Tax Revoked 96-17 Sales and Use Tax - Determination of Capital Equipment vs. Replacement Capital Equipment Sales and Use Tax Revoked 96-16 Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies Corporation Franchise Tax, Sales and Use Tax 96-15 Sales and Use Tax - Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 Sales and Use Tax Modified 96-14 Sales and Use Tax - Capital Equipment - Research, Development, and Design; Revocation of Revenue Notice 96-09 Sales and Use Tax Modified 96-13 Sales and Use Tax - Capital Equipment - Used by the Purchaser Sales and Use Tax Modified 96-12 Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - Attachment Equipment vs. Accessories Sales and Use Tax Revoked 96-11 Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - What Activities Qualify (Revoked by Revenue Notice # 96-15) Sales and Use Tax Revoked 96-10 Sales and Use Tax - Capital Equipment - Lease Renewal or Buyout Sales and Use Tax Modified 96-09 Sales and Use Tax - Capital Equipment - Research, Development, and Design Sales and Use Tax Revoked 96-08 Sales and Use Tax - Capital Equipment: Construction Contractor as Purchasing Agent Sales and Use Tax Corrected 96-07 Sales and Use Tax - Temporary Storage Sales and Use Tax Revoked 96-06 Sales Tax - Exempt Entities Sales and Use Tax 96-05 Sales Tax - Sales of Ultralight Planes Sales and Use Tax 96-04 Unfair Cigarette Sales Act -Unlawful for Wholesaler to give Rebates, Concessions or Discounts; Revocation of Revenue Notice 92-11 Cigarette Tax Revoked 96-03 Insurance Premium Tax - Bail Bonds Insurance Taxes Revoked 96-02 Solid Waste Assessment Conversions for Mixed Municipal Solid Waste Solid Waste Management Tax Repealed 96-01 Collections - Revocation of Licenses; Definition Corrected 95-10 Sales Tax - Natural Gas Pipelines and Transporter Use Gas Petroleum Taxes, Sales and Use Tax Revoked 95-09 Sales & Use Tax - Building, Cleaning, and Maintenance Services. Sales and Use Tax Revoked 95-08 Sales and Use Tax - Gravel Sales Sales and Use Tax Corrected 95-07 Property Tax - Homestead Classifications Property Tax, Property Tax Admin Revoked 95-06 Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties Corporation Franchise Tax Repealed 95-05 Sales Tax - Construction Contracts - Purchasing Agent Exemption Sales and Use Tax Corrected 95-04 Sales Tax - Penalty for Operators of Flea Markets and Similar Events (Revoked by Revenue Notice #07-09) Sales and Use Tax Revoked 95-03 Disclosure - Treatment of Public Sales Tax Returns Sales and Use Tax 95-02 Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards Lawful Gambling Tax Corrected 95-01 Sales Tax - Fire Damage Cleaning Services Sales and Use Tax Corrected 94-25 Sales Tax on Motor Vehicles - Rebates Sales and Use Tax Revoked 94-25 Revocation of Revenue Notice 94-25 Sales and Use Tax 94-24 Income Tax - 1993 Depreciation Modification Individual Income Tax Revoked 94-23 Sales and Use Tax - Residential Electricity Sales and Use Tax 94-22 Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law 94-21 Special Taxes - Waste Collectors; Collection and Remittance of Solid Waste Assessment; Audit, Penalty, Enforcement, and Administrative Provisions; Replacement of Revenue Notice 94-15 Solid Waste Management Tax Repealed 94-20 MinnesotaCare - Industrial/Organizational Psychologists MinnesotaCare Modified 94-19 Special Taxes - Discounts and Coupons in Relation to Bingo Gross Receipts Lawful Gambling Tax 94-18 MinnesotaCare - Employee Assistance Programs MinnesotaCare 94-17 Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors Corporation Franchise Tax Revoked 94-16 Sales and Use Tax - Used Farm Machinery Sales and Use Tax Revoked 94-15 Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions Solid Waste Management Tax Replaced 94-14 MinnesotaCare - Health Care Providers/Patient Services - Who/What is taxable MinnesotaCare Modified 94-13 Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations Lawful Gambling Tax Repealed 94-12 MinnesotaCare Modified 94-11 MinnesotaCare/Sales tax - Massage Therapists MinnesotaCare, Sales and Use Tax Corrected 94-10 Income Tax - Estimated Taxes Individual Income Tax 94-09 ales and Use Tax - Golf, country club and athletic club memberships Sales and Use Tax Superseded 94-08 Sales and Use Tax - Capital Equipment - Ready Mix Mixing Units Sales and Use Tax Revoked 94-07 Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations Corporation Franchise Tax Replaced 94-06 Gross Premium Tax - Cash Surrender Value Corrected 94-05 Minnesota Unfair Cigarette Sales Act--Meeting Competition Cigarette Tax, Sales and Use Tax Revoked 94-04 Sales and Use Tax - Lawn Care Issues Sales and Use Tax Revoked 94-03 MinnesotaCare - Patient Services; Replacement of Revenue Notice 93-14 MinnesotaCare Modified 94-02 Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula Corporation Franchise Tax Revoked 94-01 Income Tax/Withholding Tax - Employer-provided Educational Assistance Individual Income Tax, Withholding Tax Repealed 93-26 MinnesotaCare - Medical Supplies, Appliances and Equipment - Sale, Rental and Repair MinnesotaCare Revoked 93-25 Income Tax - Reduction of Designated Counties Job Creation Credit Corporation Franchise Tax, Individual Income Tax Repealed 93-24 Corporate Franchise Tax - Royalties, Fees and Other Like Income Corporation Franchise Tax Corrected 93-23 Sales and Use Tax - Local Taxes - Credit For Taxes Paid To Another City Sales and Use Tax Revoked 93-22 Sales and Use Tax - Concession and Gaming Prizes Lawful Gambling Tax, Sales and Use Tax Revoked 93-21 Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies Sales and Use Tax Modified 93-21 Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies Sales and Use Tax Corrected 93-20 Income Tax - Abatement of Late Filing Penalty for Individuals Who Have an Extension for More Than Six Months to File Their Federal Income Tax Return Individual Income Tax 93-19 Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss Individual Income Tax Corrected 93-18 MinnesotaCare - Government Payments MinnesotaCare Modified 93-17 Sales and Use Tax - Computer Software Maintenance Agreements Sales and Use Tax Updated 93-16 Sales and Use Tax - Leased Seasonal Sites in Recreational Areas Sales and Use Tax Revoked 93-15 MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction 93-14 MinnesotaCare - Patient Services MinnesotaCare Replaced 93-13 MinnesotaCare - Health Care Provider MinnesotaCare Modified 93-12 Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) Solid Waste Management Tax Repealed 93-11 Special Taxes - Sports Bookmaking Tax Sports Bookmaking Tax 93-10 Income Tax - Residents of Minnesota Living Abroad Individual Income Tax Repealed 93-09 Sales and Use Tax - Property for Business Use Outside Minnesota Sales and Use Tax Modified 93-08 Property Tax Refunds and Relative-Homesteads Property Tax Refund 93-07 Sales and Use Tax - Taxable Food Sold to or by Airlines Sales and Use Tax Modified 93-06 MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments MinnesotaCare Revoked 93-05 MinnesotaCare - Gross Revenues Subject to Tax MinnesotaCare Corrected 93-04 MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) MinnesotaCare Revoked 93-03 Sales and Use Tax - Application of Tax to the Printing Industry Sales and Use Tax Modified 93-02 Corporations - Safe Harbor Leasing (Apportionment Factors) Corporation Franchise Tax 93-01 Special Taxes - Bad Debt Deduction on Cigarette and Tobacco Products Tax Return Cigarette Tax, Tobacco Tax Revoked 92-27 Sales and Use Tax - Place of Sale Sales and Use Tax Revoked 92-26 No Property Tax Refunds for Certain Homesteads Property Tax Refund 92-25 Withholding - 1993 Withholding Deposits Withholding Tax Repealed 92-24 Sales and Use Tax - Laundry and Cleaning Services Sales and Use Tax Modified 92-23 Sales and Use Tax - Member Governed and Controlled Clubs that Provide Sports or Athletic Facilities for Members Sales and Use Tax Revoked 92-22 Sales and Use Tax - Logging Equipment Sales and Use Tax Revoked 92-21 Income Tax - Tax Relief for Victims of Hurricane Iniki Individual Income Tax Repealed 92-20 Income Tax - Tax Relief for Victims of Hurricane Andrew Individual Income Tax Repealed 92-19 Sales and Use Tax: Application of Tax to Copies Sales and Use Tax Revoked 92-18 Sales and Use Tax - Park and Travel Trailers Sales and Use Tax Repealed 92-17 Sales and Use Tax - Taxability of Public Library Purchases Sales and Use Tax Revoked 92-16 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners Corporation Franchise Tax Revoked 92-15 Administration and Compliance - Electronic Funds Transfer Revoked 92-14 Revocation of Revenue Notice 91-19 Corporation Franchise Tax 92-13 Sales and Use Tax - Road-Building Materials Sales and Use Tax Corrected 92-12 Sales and Use Tax - Lawn, Garden, and Arborist Services and Landscaping Contracts Sales and Use Tax Corrected 92-11 Unfair Cigarette Sales Act - Price Discounts Cigarette Tax, Sales and Use Tax Revoked 92-10 Sales and Use Tax - Agricultural Production Sales and Use Tax Revoked 92-09 Sales and Use Tax - Application to Candy and Soft Drinks Sales and Use Tax Revoked 92-08 Lawful Gambling - Annual Audit of Licensed Organizations Lawful Gambling Tax Revoked 92-07 Powers of Attorney - Acceptance of Faxes and Photocopies Modified 92-06 Sales and Use Tax - Detective and Security Services Sales and Use Tax Revoked 92-05 Sales and Use Tax - Application of Tax to Copies Sales and Use Tax Revoked 92-04 Sales and Use Tax - Kennel Services and Pet Grooming Sales and Use Tax Revoked 92-03 ERISA Plans and Unrelated Business Income Tax (UBIT) Unrelated Business Income Tax (UBIT) New 92-02 Sales and Use Tax - Farm Machinery Sales and Use Tax Corrected 92-01 Insurance - Aggregation Corporation Franchise Tax, Insurance Taxes Corrected 91-23 Sales and Use Tax - Clothing and Wearing Apparel Exemption Sales and Use Tax Revoked 91-22 Motor Vehicle Excise Tax - Exemption for Certain Municipal Vehicles 91-21 Motor Vehicle Rental Tax Sales and Use Tax Revoked 91-20 Sales and Use Tax - Vehicle Accessories - Tax Base - Fabrication of Tangible Personal Property and Installation Charges Sales and Use Tax Revoked 91-19 Aggregation of Capital Gains and Losses Not Permitted Corporation Franchise Tax Revoked 91-18 Sales and Use Tax - Telephone Services Sales and Use Tax Revoked 91-17 Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends Corporation Franchise Tax 91-16 Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt Also see Revenue Notice 91-08 Individual Income Tax 91-15 Sales and Use Tax - Computer Software Maintenance Agreements Sales and Use Tax Revoked 91-14 Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling Lawful Gambling Tax Revoked 91-13 Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular Repealed 91-12 ross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services Repealed 91-11 Gross Earnings - Tax Rate on Cellular Services Repealed 91-10 Gross Earnings - Billing and Collection Services on Minnesota Calls to 900 Pay-Per-Call Services Revoked 91-09 Implementation of Tax on 900 Pay-Per-Call Services Sales and Use Tax Revoked 91-08 Income Tax - Definition of Contribution for Purposes of Issuing an Official Receipt (Form EP-3) for the Political Contribution Refund Also see Revenue Notice 91-16 Individual Income Tax 91-07 Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contribution Refund (Revoked by Revenue Notice # 12-03) Individual Income Tax Revoked 91-06 Sales/Use Tax - Isolated or Occasional Sales Sales and Use Tax Modified 91-05 Sales Tax - Isolated or Occasional Sale of Services (Revoked by Revenue Notice # 07-04) Sales and Use Tax Revoked 91-04 Exemption for Services Used in Agricultural Production Sales and Use Tax Corrected 91-03 Application of Sales and Use Tax to Contractor-Retailer Purchases Sales and Use Tax 91-02 Application of Sales and Use Tax to Lawn, Garden, and Arborist Services and Landscaping Contracts Sales and Use Tax Revoked 91-01 Transitional Periods for Sales and Use Tax Law Changes Sales and Use Tax Revoked