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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

 
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Description 
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 Alcoholic Beverage Tax
 Cigarette Tax
 Collection Division
 Corporation Franchise Tax
 Deed Tax
 Estate and Trust Tax
 Fiduciary Tax
 Fire Safety Surcharge
 Fur Clothing Tax
 Gross Earnings
 Gross Premiums
 Individual Income 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)
 Use Tax for individuals
 Withholding Tax
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 (Empty)
 Amended
 Corrected
 Modified
 New
 Revised
 Revoked
 Technical Correction
14-02Income Tax - Apportionment of Compensation of Nonresident Corporate Board MembersIndividual Income TaxNew
14-01Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation After Adverse Property Tax Exemption Determination (Revocation of Revenue Notice # 07-12)Sales and Use TaxNew
13-08Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classification - Revocation and Replacement of Revenue Notice # 98-08 and Revenue Notice # 97-03Corporation Franchise Tax, Individual Income TaxNew
13-07Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24Corporation Franchise TaxNew
13-06Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13Tobacco TaxNew
13-05Lawful Gambling Tax - Linked Bingo GamesLawful Gambling TaxNew
13-04Individual Income, Corporate Franchise, and Estate and Trust Taxes - Furnishing Information Return in Electronic FormCorporation Franchise Tax, Estate and Trust Tax, Individual Income TaxNew
13-03Sales and Use Tax - Sales in Minnesota - Duty Free ShopsSales and Use TaxNew
13-02Corporate Franchise Tax Credit - Job Opportunity Building Zones - Member of a Pass-through EntityCorporation Franchise TaxNew
13-01Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09Corporation Franchise Tax, Individual Income TaxNew
12-13Tobacco Products Tax - Wholesale Sales Price Definition - Price List; Revocation and Replacement of Revenue Notice # 09-03 (Revoked by Revenue Notice # 13-06)Tobacco TaxRevoked
12-12Sales and Use Tax - Warranty and Maintenance Contracts - Optional Contracts on EquipmentSales and Use Tax
12-11Sales Tax - Exemptions - Qualified Data CentersSales and Use Tax
12-10Tobacco Products Tax - Taxability - E-CigarettesTobacco Tax
12-09Sales and Use Tax - Government Exemptions - Water Used Directly in Providing Fire ProtectionSales and Use Tax
12-08Sales and Use Tax - Exemption for Towns; Revocation of Revenue Notice # 99-16Sales and Use Tax
12-07Sales and Use Tax - Lodging Services - Accommodations Intermediary ServicesSales and Use Tax
12-06Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit CertificateCorporation Franchise Tax, Individual Income Tax, Insurance Taxes
12-05Estate 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
12-04Estate Tax – Filing Requirements – Revocation of Revenue Notice # 97-09 Estate and Trust Tax
12-03Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions RefundIndividual Income Tax
12-02Sales and Use Tax – Home Health Care Services – Combination ContractsMinnesotaCare, Sales and Use Tax
12-01Sales and Use Tax - Special Fur Clothing Tax - Revocation of Revenue Notice # 01-04Fur Clothing Tax, Sales and Use Tax
11-02Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage DividendsCorporation Franchise Tax, Individual Income Tax
11-01Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through EntityCorporation Franchise Tax
10-06Technical Corrections to Prior Revenue Notices 06-12, 06-07, 05-09, 99-08, 98-10, and 93-15MinnesotaCare, Sales and Use Tax
10-05Sales 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 # 01-11Sales and Use Tax
10-04Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business TaxCorporation Franchise Tax, Individual Income Tax
10-03Estate 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 TaxRevoked
10-02Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010Estate and Trust Tax
10-01Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01Sales and Use Tax
09-07Corporate Franchise Tax - Property Factor; Drop ShippingCorporation Franchise Tax
09-06Sales and Use Tax - Revocation of Revenue Notice # 02-23Sales and Use Tax
09-05Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02Sales and Use Tax
09-04Sales and Use Tax - Revocation of Revenue Notice # 05-07Sales and Use Tax
09-03Tobacco Products Tax - Definition of Wholesale Sales Price - Proper Tax Calculation (Revoked by Revenue Notice # 12-13)Cigarette Tax, Tobacco TaxRevoked
09-02Sales and Use Tax - Revocation of Revenue Notices # 05-06 and # 05-13Sales and Use Tax
09-01MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12MinnesotaCare, Sales and Use Tax
08-11MinnesotaCare - Revocation of Revenue Notice # 93-04MinnesotaCare
08-10Individual Income and Withholding Taxes - Wages of Nonresident Individuals Assigned to Minnesota for Work Performed in Minnesota - Revocation of Revenue Notice # 01-10Individual Income Tax, Withholding Tax
08-09Petroleum Tax - Administration Issues - Surcharge Administration and Qualifying Service Station CreditPetroleum Taxes
08-08Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another StateCorporation Franchise Tax, Individual Income Tax
08-07Sales and Use Tax - Lawn and Tree Services - Revocation of Revenue Notice # 04-05Sales and Use Tax
08-06Petroleum Tax - Administrative Issue - Distributor StoragePetroleum Taxes
08-05Sales and Use Tax - Correction to Revenue Notice # 08-01Sales and Use Tax
08-04Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06Corporation Franchise Tax
08-03Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16Corporation Franchise Tax
08-02Sales and Use Tax - Internet Access Charges - Revocation of Revenue Notice # 05-01Sales and Use Tax
08-01Sales and Use Tax - Agricultural Production - Grain Drying (Corrected by Revenue Notice # 08-05)Sales and Use TaxCorrected
07-12Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation after Adverse Property Tax Exemption Determination (Revoked by Revenue Notice # 14-01)Sales and Use TaxRevoked
07-11Property Tax Refunds - Reissuing Uncashed Lapsed Warrants - Definition of Reasonable CauseIndividual Income Tax, Property Tax Refund
07-10Technical Corrections of Prior Revenue Notices - Amendment of Revenue Notice 02-20Sales and Use Tax
07-09Sales and Use Tax - Operators of Flea Markets and Similar Events - Revocation and Replacement of Revenue Notice 95-04Sales and Use Tax
07-08Insurance Taxes - Fire Insurance Surcharge - DefinitionsFire Safety Surcharge, Insurance Taxes
07-07Sales and Use Tax - Direct Mail - Tax Rates and Delivery or Distribution ExemptionSales and Use Tax
07-06MinnesotaCare Tax and Sales Tax - Patient Services - Massage Therapy; Revocation and Replacement of Revenue Notices 03-09 and 94-11MinnesotaCare, Sales and Use Tax
07-05Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15Collection Division, Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax, Withholding Tax
07-04Revocation 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 91-05Cigarette Tax, Corporation Franchise Tax, Estate and Trust Tax, Individual Income Tax, Insurance Taxes, Lawful Gambling Tax, MinnesotaCare, Petroleum Taxes, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax
07-03Sales and Use Tax - Industrial Production Exemption - Taxability of Returnable Skids and PalletsSales and Use Tax
07-02Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05)Sales and Use TaxTechnical Correction
07-01Sales and Use Tax - Utilities - Agricultural Production AnimalsSales and Use Tax
06-13MinnesotaCare - Patient Services - Community Support and Family Community SupportMinnesotaCare
06-12MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06)MinnesotaCareTechnical Correction
06-11Sales and Use Tax - Sales Price - Labor Charges; Revocation of Revenue Notice 91-20Sales and Use Tax
06-10Sales and Use Tax - Fabrication Labor - Prefinishing WoodworkSales and Use Tax
06-09Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor OperationPetroleum Taxes, Sales and Use Tax
06-08Sales and Use Tax - Motor Vehicle Leases - Taxes and Fee (Modified on February 23, 2009)Sales and Use TaxModified
06-07MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06)MinnesotaCareTechnical Correction
06-06Sales and Use Tax - Sales Price - Interior Design ServicesSales and Use Tax
06-05Sales and Use Tax - Use Tax - Fractional Ownership InterestsSales and Use Tax
06-04Estate 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, Individual Income TaxRevoked
06-03Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-03Sales and Use Tax
06-02Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against RetailCorporation Franchise Tax, Sales and Use Tax
06-01Special Taxes - Insurance Premiums Retaliatory TaxGross Premiums, Insurance Taxes
05-14Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (Corrected on December 27, 2005)Cigarette Tax, Sales and Use TaxCorrected
05-13Sales and Use Tax - Sales Price - Allocation of Delivery Charges (Revoked by Revenue Notice # 09-02)Sales and Use TaxRevoked
05-12Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose"MinnesotaCare, Sales and Use Tax
05-11Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes (Corrected on December 27, 2005)Alcoholic Beverage Tax, Sales and Use TaxCorrected
05-10Corporate Franchise Tax - Revocation of Revenue Notice 94-17Corporation Franchise Tax
05-09Sales and Use Tax - Low Income Housing Exemption - Owner (Technical Corrections by Revenue Notice # 10-06)Sales and Use TaxTechnical Correction
05-08Sales and Use Tax - Rounding - Per Item or Per InvoiceSales and Use Tax
05-07Sales 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 TaxRevoked
05-06Sales and Use Tax - Sales Price - Discounts (Revoked by Revenue Notice # 09-02)Sales and Use TaxRevoked
05-05Sales and Use Tax - Definition of Reasonable Rental Value of Motor VehiclesSales and Use Tax
05-04Collections - Revocation of Revenue Notice 99-03Collection Division
05-03Sales and Use Tax - Telecommunications Services - Voice over Internet Protocol (VoIP) Service (Modified on April 13, 2009)Sales and Use TaxModified
05-02Sales and Use Tax - Nonprofit Admission Exemption Voluntary ContributionsSales and Use Tax
05-01Sales and Use Tax - Internet Access Charges; Supercedes and Replaces Revenue Notice 02-09 (Revoked by Revenue Notice # 08-02)Sales and Use TaxRevoked
04-10Sales and Use Tax - Exemption for Fund-Raising Events - Lawful Gambling ActivitiesLawful Gambling Tax, Sales and Use Tax
04-09Sales and Use Tax - Advertising Materials ExemptionSales and Use Tax
04-08Collections - Revocation of Revenue Notice 99-04Collection Division, Lawful Gambling Tax, Sales and Use Tax
04-07Corporate Franchise Tax - Petition for Use of Alternative Method of AllocationCorporation Franchise Tax
04-06Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records (Technical Corrections by Revenue Notice # 07-05)Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding TaxTechnical Correction
04-05Sales and Use Tax - Lawn Care - Revocation of Revenue Notices 02-18, 94-04 and 91-02 (Revoked by Revenue Notice # 08-07)Sales and Use TaxRevoked
04-04Sales and Use Tax - Distinguishing Between Real Property and Tangible Personal Property (Technical Corrections by Revenue Notice # 09-05)Sales and Use TaxTechnical Correction
04-03Sales and Use Tax - Camp FeesSales and Use Tax
04-02Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty (Revoked by Revenue Notice # 07-04)Individual Income Tax, Withholding TaxRevoked
04-01Insurance Taxes - Negative Net BalancesInsurance Taxes
03-15Sales and Use Tax - Taxation of Incentive Items (Modified on November 5, 2012)Sales and Use TaxModified
03-14Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice # 00-01Sales and Use Tax
03-13Sales and Use Tax - Services - Nonresidential ParkingSales and Use Tax
03-12Sales and Use Tax - Sales Price - Separately Stated ChargesSales and Use Tax
03-11Sales and Use Tax - Gravel Sales - Revocation of Revenue Notice # 95-08Sales and Use Tax
03-10Sales and Use Tax - Telecommunications Services; Revocation and Replacement of Revenue Notice 91-18 (Modified on June 8, 2009)Sales and Use TaxModified
03-09MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 (Revoked and Replaced by Revenue Notice # 07-06)MinnesotaCare, Sales and Use TaxRevoked
03-08Sales and Use Tax - Detective, Security, Burglar and Fire Alarm, and Armored Car Services - Revocation of Revenue Notices 92-06 and 03-07Sales and Use Tax
03-07Sales and Use Tax - Burglar and Fire Alarm, Detective, Security, and Armored Car Services - Revocation and Replacement of Revenue Notice 92-06 (Revoked by Revenue Notice # 03-08)Sales and Use TaxRevoked
03-06Correction to Revenue Notice 03-04Individual Income Tax, Withholding Tax
03-05Individual Income Tax - K-12 Education CreditIndividual Income Tax
03-04Repeal of Obsolete Revenue Notices (Corrected by Revenue Notice # 03-06)Gross Earnings, Gross Premiums, Individual Income Tax, Lawful Gambling Tax, Sales and Use Tax, Solid Waste Management Tax, Withholding TaxCorrected
03-03Individual Income Tax - Alternative Minimum Tax and Contributions to Non-Minnesota Charitable Organizations (Revoked by Revenue Notice # 07-04)Individual Income TaxRevoked
03-02Property Tax - Sustainable Forest Incentive Act - Violation of a Condition of EnrollmentProperty Tax, Property Tax Admin
03-01Sales and Use Tax - Prepared Food - Amendment to Revenue Notice 01-12 (Revoked by Revenue Notice # 10-01)Sales and Use TaxRevoked
02-24Sales and Use Tax - Revocation of Revenue Notice # 95-10Sales and Use Tax
02-23Sales and Use Tax - Exemption Certificates (Revoked by Revenue Notice # 09-06)Sales and Use TaxRevoked
02-22Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools (Technical Corrections by Revenue Notice # 09-05)Sales and Use TaxTechnical Correction
02-21Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross IncomeIndividual Income Tax
02-20Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice # 07-10 and Revenue Notice # 09-01)Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use TaxAmended
02-19Solid Waste Management Tax - Waste Generated by Campus School HousingSolid Waste Management Tax
02-18Sales and Use Tax - Taxable Services - Tree, Bush, Shrub and Stump Removal; Revocation of Revenue Notice 92-12 (Revoked by Revenue Notice # 04-05)Sales and Use TaxRevoked
02-17Sales and Use Tax - Taxable Sales - Delivery of Aggregate Materials and Concrete Block (Modified on June 9, 2008)Sales and Use TaxModified
02-16Estate Tax - Issues for Estates Required to File a Minnesota Return but not a Federal Return (Revoked and Replaced by Revenue Notice # 06-04)Estate and Trust TaxRevoked
02-15Sales and Use Tax - Copies of Scanned DocumentsSales and Use Tax
02-14Sales and Use Tax - Exemption for Purchases of Telecommunications Equipment - Internet Service ProvidersSales and Use Tax
02-13Sales and Use Tax - Game Farms, Shooting Preserves and Hunting Clubs - Game Release Charges (Modified on September 7, 2004)Sales and Use TaxModified
02-12Sales and Use Tax - Taxable Delivery Charges - Aggregate Materials (Modified on September 10, 2012)Sales and Use TaxModified
02-11School Meals - Board Contracts at Colleges, Universities, or Private Career SchoolSales and Use Tax
02-10Sales and Use Tax - Single-Member Limited Liability CompaniesSales and Use Tax
02-09Sales and Use Tax - Internet Access Charges (Revoked and Replaced by Revenue Notice # 05-01)Sales and Use TaxRevoked
02-08Sales and Use Tax - Massage Services (Supplemented (revised) by Revenue Notice # 03-09)Sales and Use TaxRevised
02-07Sales and Use Tax - Revocation of Revenue Notice 92-27Sales and Use Tax
02-06Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04)Corporation Franchise TaxRevoked
02-05Sales 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 TaxRevoked
02-04Sales and Use Tax - Candy (Revoked by Revenue Notice # 10-01)Sales and Use TaxRevoked
02-03Corporate Franchise Tax - Revocation of Revenue Notice 96-19Corporation Franchise Tax
02-02Sales and Use Tax - Soft Drinks (Revoked by Revenue Notice # 10-01)Sales and Use TaxRevoked
02-01Sales and Use Tax - Alcoholic Beverages, Dietary Supplements, and Tobacco (Revoked by Revenue Notice # 10-01)Sales and Use TaxRevoked
01-12Sales and Use Tax - Prepared Food (Revoked and Replaced by Revenue Notice # 10-01)Sales and Use TaxRevoked
01-11Sales and Use Tax - Transitional Period for Delivery Charges (Revoked by Revenue Notice # 02-05)Sales and Use TaxRevoked
01-10Individual Income Tax - Assignability of Income Recognized on Employer Provided Stock Options; Revocation of Revenue Notice 96-21 (Revoked by Revenue Notice # 08-10)Individual Income TaxRevoked
01-09MinnesotaCare - Business Transactions in MinnesotaMinnesotaCare
01-08Individual Income Tax - Late Filing PenaltyIndividual Income Tax
01-07Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07Property Tax, Property Tax Admin
01-06Mortgage Registry Tax - Exemption for Mortgages that Secure Qualifying Agricultural Loans (Modified on February 22, 2010)Deed Tax, Mortgage Registry TaxModified
01-05Mortgage Registry Tax - Exemption for Mortgages that Secure Loans Made Under Qualifying Government Affordable Housing Programs (Modified on March 5, 2012)Deed Tax, Mortgage Registry TaxModified
01-04Special Taxes - Fur Clothing Tax (Revoked by Revenue Notice # 12-01)Fur Clothing TaxRevoked
01-03Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04)Corporation Franchise Tax, Estate and Trust Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding TaxRevoked
01-02Tax Relief for the Victims of the Terrorist Attack on the World Trade Center and Pentagon (Revoked by Revenue Notice # 07-04)Corporation Franchise Tax, Estate and Trust Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding TaxRevoked
01-01Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments (Revoked by Revenue Notice # 07-04)Corporation Franchise Tax, Individual Income Tax, S Corporation TaxRevoked
00-10Sales and Use Tax - Nexus Standards (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
00-09Income Tax - Taxation of Qualified State Tuition Programs (Technical Corrections by Revenue Notice # 02-20)Individual Income TaxTechnical Correction
00-08Sales and Use Tax - Ready-mixed Concrete and Trucks; Revocation of Revenue Notice 98-12 (Technical Corrections by Revenue Notice # 02-20)Petroleum Taxes, Sales and Use TaxTechnical Correction
00-07MinnesotaCare - Hospital Gross RevenuesMinnesotaCare
00-06Sales 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 (Technical Corrections by Revenue Notice # 02-20)Sales and Use Tax, Solid Waste Management TaxTechnical Correction
00-05Sales and Use Tax - Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 98-24 (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
00-04Sales and Use Tax - Sales Price - Mixed Transactions (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
00-03Sales and Use Tax - Exemptions - Materials Used or Consumed in Providing Taxable Services (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
00-02Sales and Use Tax - Parking Services (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
00-01Sales and Use Tax - Definition of "Sponsored by" (Revoked and Replaced by Revenue Notice # 03-14)Sales and Use Tax, Use Tax for individualsRevoked
99-17Corporate Franchise Tax - Claim for RefundCorporation Franchise Tax
99-16Sales and Use Tax - Sales Tax Exemption for Towns (Revoked by Revenue Notice # 12-08)Sales and Use TaxRevoked
99-15Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04)Corporation Franchise Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding TaxRevoked
99-14Sales and Use Tax - Farm Machinery; Revocation of Revenue Notice 94-16 and Clarification of Revenue Notice 92-02 (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
99-13MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 (Technical Corrections by Revenue Notices # 02-20 and # 07-05)MinnesotaCareTechnical Correction
99-12Sales and Use Tax-Food, Candy and Soft Drinks; Revocation and Replacement of Revenue Notice 92-09 (Revoked by Revenue Notice # 07-04)Sales and Use TaxRevoked
99-11Sales and Use Tax/Lawful Gambling Tax - Local Sales Tax on Sales from Distributors to OrganizationsLawful Gambling Tax, Sales and Use Tax
99-10Special Taxes - Unfair Cigarette Sales Act (Revoked by Revenue Notice # 07-04)Cigarette TaxRevoked
99-09Petroleum Tax - Power Take-off Unit (PTO) RefundsPetroleum Taxes
99-08Tax Refund or Return Preparer Penalty (Technical Corrections by Revenue Notice # 10-06)Corporation Franchise Tax, Estate and Trust Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding TaxTechnical Correction
99-07Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss DeductionCorporation Franchise Tax
99-06Sales and Use Tax - Technical Correction to Revenue Notice 98-01 (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
99-05Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events (Modified on June 18, 2007)Sales and Use TaxModified
99-04Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08)Collection DivisionRevoked
99-03Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04)Collection DivisionRevoked
99-02Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
99-01Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
98-26Sales and Use Tax - Kennel Services and Pet Grooming; Revocation and Replacement of Revenue Notice 92-04 (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
98-25Sales and Use Tax - Logging Equipment - Qualifying Equipment (Modified on April 2, 2007)Sales and Use TaxModified
98-24Sales and Use Tax-Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 (Revoked and Replaced by Revenue Notice # 00-05)Sales and Use TaxRevoked
98-23Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
98-22Technical Corrections and Revocation of Obsolete Notices 95-09 and 95-01Sales and Use Tax
98-21MinnesotaCare - Fair Market Value for Patient ServicesMinnesotaCare
98-20MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and EquipmentMinnesotaCare
98-19Sales and Use Tax - Federal Excise TaxesSales and Use Tax
98-18Income Tax - Alimony PaymentsIndividual Income Tax
98-17Sales and Use Tax - Biosolids Processing Equipment (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
98-16Sales and Use Tax & Solid Waste Management Tax-Charges for Using Waste Compactors and Containers (Revoked and Replaced by Revenue Notice # 00-06)Sales and Use Tax, Solid Waste Management TaxRevoked
98-15Sales and Use Tax - Capital Equipment - Generation of Electricity (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
98-14Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or BoxesTobacco Tax
98-13Solid Waste Management Tax WaiverSolid Waste Management Tax
98-12Sales and Use Tax - Transitional Period for Sales of Ready-Mix (Revoked by Revenue Notice # 00-08)Petroleum Taxes, Sales and Use TaxRevoked
98-11Sales and Use Tax-Written Notice to Obtain Required Exemption Certificates (Modified on March 29, 2010 and Corrected on April 5, 2010)Sales and Use TaxCorrected
98-10MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06)MinnesotaCareTechnical Correction
98-09Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01)Corporation Franchise Tax, Individual Income TaxRevoked
98-08Income and Corporate Franchise Tax-Federal Entity "Check the Box" Classifications (Revoked and Replaced by Revenue Notice #13-08)Corporation Franchise Tax, Individual Income TaxRevoked
98-07Sales and Use Tax-Permit Revocation (Technical Corrections by Revenue Notice # 07-05)Sales and Use TaxTechnical Correction
98-06Sales and Use Tax - Sales of Bar Codes (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
98-05MinnesotaCare - Sale of Drugs By Hospitals and Health Care ProvidersMinnesotaCare
98-04Sales and Use Tax - No Occasional Sales at Selling EventsSales and Use Tax
98-03Sales and Use Tax - On-line Data Retrieval for Capital Equipment (Revoked by Revenue Notice # 06-03)Sales and Use TaxRevoked
98-02Sales and Use Tax - Hospital Exemption (Modified on July 5, 2005)Sales and Use TaxModified
98-01Sales and Use Tax - Materials Used to Construct or Improve Correctional Facilities (Terchnical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
97-14Sales and Use Tax - Leases of Tangible Personal Property (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
97-13Sales and Use Tax - Advertising Signs (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
97-12Sales and Use Tax - Revocation of Revenue Notice 93-16 (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
97-11MinnesotaCare - Dietetic and Nutrition Services (Modified on May 7, 2007)MinnesotaCareModified
97-10MinnesotaCare - Social Work (Modified on October 22, 2007)MinnesotaCareModified
97-09Estate Tax Filing Requirements (Revoked by Revenue Notice # 12-04)Estate and Trust TaxRevoked
97-08Unfair Cigarette Sales Act - Revocation of Revenue Notice # 96-04Cigarette Tax, Sales and Use Tax
97-07Revocation of Revenue Notices # 91-09 and # 91-10Gross Earnings, Sales and Use Tax
97-06Sales and Use Tax-Exemptions for Police Car, Fire Truck, and Ambulance Accessories (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
97-05Sales and Use Tax-Integrated Production Process for Tangible Personal Property (Modified on September 20, 2004)Sales and Use TaxModified
97-04Sales and Use Tax-Special Purpose Buildings (Modified on September 20, 2004)Sales and Use TaxModified
97-03Corporate Income and Franchise Tax-Federal Entity "Check the Box" Classification Rule (Revoked and Replaced by Revenue Notice # 13-08)Corporation Franchise Tax, Individual Income TaxRevoked
97-02MinnesotaCare-Sales of Medical Supplies to a Patient or Consumer; Clarification of Revenue Notices 93-26 & 94-03 (Revoked by Revenue Notice # 07-04)MinnesotaCareRevoked
97-01Penalties-Abatements-Policies and Procedures (Modified on August 15, 2005)Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding TaxModified
96-21Income Tax-Assignability of Income Recognized on Employer Provided Stock Options (Revoked by Revenue Notice # 01-10)Individual Income TaxRevoked
96-20Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor VehiclesSales and Use Tax
96-19Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03)Corporation Franchise TaxRevoked
96-18Sales and Use Tax-Ready Mix Transportation Charges (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
96-17Sales and Use Tax-Determination of Capital Equipment vs. Replacement Capital Equipment (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
96-16Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer CompaniesCorporation Franchise Tax, Sales and Use Tax
96-15Sales and Use Tax-Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 (Modified on September 20, 2004)Sales and Use TaxModified
96-14Sales and Use Tax-Capital Equipment-Research, Development, and Design; Revocation of Revenue Notice 96-09 (Modified on September 20, 2004)Sales and Use TaxModified
96-13Sales and Use Tax - Capital Equipment - Used by the Purchaser (Modified on September 20, 2004)Sales and Use TaxModified
96-12Sales and Use Tax-Capital Equipment and Replacement Capital Equipment-Attachment Equipment vs. Accessories (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
96-11Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - What Activities Qualify (Revoked by Revenue Notice # 96-15)Sales and Use TaxRevoked
96-10Sales and Use Tax - Capital Equipment - Lease Renewal or Buyout (Modified on September 20, 2004)Sales and Use TaxModified
96-09Sales and Use Tax-Capital Equipment; Research, Development, and Design (Revoked by Revenue Notice # 96-14)Sales and Use TaxRevoked
96-08Sales and Use Tax-Capital Equipment; Construction Contractor as Purchasing Agent (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
96-07Sales and Use Tax - Temporary Storage (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
96-06Sales Tax - Exempt EntitiesSales and Use Tax
96-05Sales Tax - Sales of Ultralight PlanesSales and Use Tax
96-04Unfair Cigarette Sales Act -Unlawful for Wholesaler to give Rebates, Concessions or Discounts; Revocation of Revenue Notice 92-11 (Revoked by Revenue Notice # 97-08)Cigarette Tax, Tobacco TaxRevoked
96-03Insurance Premium Tax - Bail Bonds (Revoked by Revenue Notice # 07-04)Insurance TaxesRevoked
96-02Solid Waste Assessment Conversions for Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04)Solid Waste Management TaxRevoked
96-01Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05)Collection DivisionTechnical Correction
95-10Sales Tax - Natural Gas Pipelines and Transporter Use Gas (Revoked by Revenue Notice # 02-24)Petroleum Taxes, Sales and Use TaxRevoked
95-09Sales & Use Tax - Building, Cleaning, and Maintenance Services (Technical Corrections by Revenue Notice # 07-05)Sales and Use TaxTechnical Correction
95-08Sales and Use Tax - Gravel Sales (Revoked by Revenue Notice # 03-11)Sales and Use TaxRevoked
95-07Property Tax - Homestead Classifications (Revoked by Revenue Notice # 01-07)Property Tax, Property Tax AdminRevoked
95-06Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties (Repealed by Revenue Notice # 03-04)Corporation Franchise TaxRevoked
95-05Sales Tax - Construction Contracts - Purchasing Agent Exemption (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
95-04Sales Tax - Penalty for Operators of Flea Markets and Similar Events (Revoked and Replaced by Revenue Notice # 07-09)Sales and Use TaxRevoked
95-03Disclosure - Treatment of Public Sales Tax ReturnsSales and Use Tax
95-02Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20)Lawful Gambling TaxTechnical Correction
95-01Sales Tax - Fire Damage Cleaning Services (Technical Corrections by Revenue Notice # 07-05)Sales and Use TaxTechnical Correction
94-25Sales Tax on Motor Vehicles-Rebates (Revoked by Revenue Notice 94-25-Revoked (See page 1 of document)Sales and Use TaxRevoked
94-24Income Tax - 1993 Depreciation Modification (Revoked by Revenue Notice # 07-04)Individual Income TaxRevoked
94-23Sales and Use Tax - Residential ElectricitySales and Use Tax
94-22Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota LawCorporation Franchise Tax, Individual Income Tax
94-21Special Taxes - Waste Collectors; Collection and Remittance of Solid Waste Assessment; Audit, Penalty, Enforcement, and Administrative Provisions; Replacement of Revenue Notice 94-15 (Repealed by Revenue Notice # 03-04)Solid Waste Management TaxRevoked
94-20MinnesotaCare - Industrial/Organizational Psychologists (Modified on November 15, 1999)MinnesotaCareModified
94-19Special Taxes - Discounts and Coupons in Relation to Bingo Gross ReceiptsLawful Gambling Tax
94-18MinnesotaCare - Employee Assistance ProgramsMinnesotaCare
94-17Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors (Revoked by Revenue Notice # 05-10)Corporation Franchise TaxRevoked
94-16Sales and Use Tax - Used Farm Machinery (Revoked by Revenue Notice # 99-14)Sales and Use TaxRevoked
94-15Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions (Revoked and Replaced by Revenue Notice # 94-21)Solid Waste Management TaxRevoked
94-14MinnesotaCare - Health Care Providers/Patient Services - Who/What is taxable? (Modified on May 7, 2007)MinnesotaCareModified
94-13Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations (Repealed by Revenue Notice # 03-04)Lawful Gambling TaxRevoked
94-12MinnesotaCare - Who is the Taxpayer (Modified on November 8, 2004) (Technical Corrections by Revenue Notice # 07-05)MinnesotaCareTechnical Correction
94-11MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06)MinnesotaCare, Sales and Use TaxRevoked
94-10Income Tax - Estimated Taxes (Repealed by Revenue Notice # 03-04)Individual Income TaxRevoked
94-09Sales and Use Tax - Golf, country club and athletic club memberships (Revoked by Revenue Notice # 98-24)Sales and Use TaxRevoked
94-08Sales and Use Tax - Capital Equipment - Ready Mix Mixing Units (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
94-07Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations (Repealed by Revenue Notice # 03-04)Corporation Franchise TaxRevoked
94-06Gross Premium Tax - Cash Surrender Value (Techical Corrections by Revenue Notice # 07-05)Gross PremiumsTechnical Correction
94-05Minnesota Unfair Cigarette Sales Act-Meeting Competition (Revoked by Revenue Notice # 07-04)Cigarette Tax, Sales and Use TaxRevoked
94-04Sales and Use Tax - Lawn Care Issues (Revoked by Revenue Notice # 04-05)Sales and Use TaxRevoked
94-03MinnesotaCare - Patient Services; Replacement of Revenue Notice 93-14 (Modified on October 22, 2007)MinnesotaCareModified
94-02Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula (Revoked by Revenue Notice # 02-06)Corporation Franchise TaxRevoked
94-01Income Tax and Withholding Tax - Employer-provided Educational Assistance (Repealed by Revenue Notice # 03-04)Individual Income Tax, Withholding TaxRevoked
93-26MinnesotaCare - Medical Supplies, Appliances and Equipment - Sale, Rental and Repair (Revoked by Revenue Notice # 07-04)MinnesotaCareRevoked
93-25Income Tax - Reduction of Designated Counties Job Creation Credit (Repealed by Revenue Notice # 03-04)Corporation Franchise Tax, Individual Income TaxRevoked
93-24Corporate Franchise Tax - Royalties, Fees and Other Like Income (Revoked by Revenue Notice # 13-07)Corporation Franchise TaxRevoked
93-23Sales and Use Tax - Local Taxes - Credit For Taxes Paid To Another City (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
93-22Sales and Use Tax - Concession and Gaming Prizes (Revoked by Revenue Notice # 98-22)Lawful Gambling Tax, Sales and Use TaxRevoked
93-21Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies (Modified on October 2, 2006)Sales and Use TaxModified
93-20Income Tax - Abatement of Late Filing Penalty for Individuals Who Have an Extension for More Than Six Months to File Their Federal Income Tax ReturnIndividual Income Tax
93-19Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss (Technical Corrections by Revenue Notice # 02-20)Individual Income Tax, Unrelated Business Income Tax (UBIT)Technical Correction
93-18MinnesotaCare - Government Payments (Modified on May 7, 2007)MinnesotaCareModified
93-17Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22)Sales and Use TaxTechnical Correction
93-16Sales and Use Tax - Leased Seasonal Sites in Recreational Areas (Revoked by Revenue Notice # 97-12)Sales and Use TaxRevoked
93-15MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06)MinnesotaCareTechnical Correction
93-14MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03)MinnesotaCareRevoked
93-13MinnesotaCare - Health Care Provider (Modified on April 9, 2007)MinnesotaCareModified
93-12Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04)Solid Waste Management TaxRevoked
93-11Special Taxes - Sports Bookmaking TaxSports Bookmaking Tax
93-10Income Tax - Residents of Minnesota Living Abroad (Repealed by Revenue Notice # 03-04)Individual Income TaxRevoked
93-09Sales and Use Tax - Property for Business Use Outside Minnesota (Modified on May 7, 2007)Sales and Use TaxModified
93-08Property Tax Refunds and Relative-HomesteadsProperty Tax Refund
93-07Sales and Use Tax - Taxable Food Sold to or by Airlines (Modified on March 19, 2007)Sales and Use TaxModified
93-06MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments (Revoked by Revenue Notice # 07-04)MinnesotaCareRevoked
93-05MinnesotaCare - Gross Revenues Subject to Tax (Revoked by Revenue Notice # 07-04)MinnesotaCareRevoked
93-04MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11)MinnesotaCareRevoked
93-03Sales and Use Tax - Application of Tax to the Printing Industry (Modified on November 26, 2012)Sales and Use TaxModified
93-02Corporate Franchise Tax - Corporations - Safe Harbor Leasing - Apportionment FactorsCorporation Franchise Tax
93-01Special Taxes - Bad Debt Deduction on Cigarette and Tobacco Products Tax Return (Revoked by Revenue Notice # 07-04)Cigarette Tax, Tobacco TaxRevoked
92-27Sales and Use Tax - Place of Sale (Revoked by Revenue Notice # 02-07)Sales and Use TaxRevoked
92-26Income Tax - No Property Tax Refunds for Certain Homesteads (Amended by Revenue Notice # 93-08)Individual Income Tax, Property Tax RefundAmended
92-25Withholding - 1993 Withholding Deposits (Repealed by Revenue Notice # 03-06)Withholding TaxRevoked
92-24Sales and Use Tax - Laundry and Cleaning Services (Modified on February 22, 2010)Sales and Use TaxModified
92-23Sales and Use Tax - Member Governed and Controlled Clubs that Provide Sports or Athletic Facilities for Members (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
92-22Sales and Use Tax - Logging Equipment (Revoked and Superseded by Revenue Notice # 98-25)Sales and Use TaxRevoked
92-21Income Tax - Tax Relief for Victims of Hurricane Iniki (Repealed by Revenue Notice # 03-04)Individual Income TaxRevoked
92-20Income Tax - Tax Relief for Victims of Hurricane Andrew (Repealed by Revenue Notice # 03-04)Individual Income TaxRevoked
92-19Sales and Use Tax: Application of Tax to Copies (Revoked by Revenue Notice # 98-23)Sales and Use TaxRevoked
92-18Sales and Use Tax - Park and Travel Trailers (Repealed by Revenue Notice # 03-04)Sales and Use TaxRevoked
92-17Sales and Use Tax - Taxability of Public Library Purchases (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
92-16Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners (Revoked and Replaced by Revenue Notice # 08-03)Corporation Franchise TaxRevoked
92-15Administration and Compliance - Electronic Funds Transfer (Revoked by Revenue Notice # 07-04)Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding TaxRevoked
92-14Revocation of Revenue Notice # 91-19Corporation Franchise Tax
92-13Sales and Use Tax - Road-Building Materials (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
92-12Sales and Use Tax - Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 02-18)Sales and Use TaxRevoked
92-11Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04)Cigarette Tax, Sales and Use TaxRevoked
92-10Sales and Use Tax - Agricultural Production (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
92-09Sales and Use Tax - Application to Candy and Soft Drinks (Revoked by Revenue Notice # 99-12)Sales and Use TaxRevoked
92-08Lawful Gambling - Annual Audit of Licensed Organizations(Revoked by Revenue Notice # 07-04)Lawful Gambling TaxRevoked
92-07Powers of Attorney - Acceptance of Faxes and Photocopies (Modified on May 31, 2005)Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding TaxModified
92-06Sales and Use Tax - Detective and Security Services (Revoked by Revenue Notice # 03-08)Sales and Use TaxRevoked
92-05Sales and Use Tax - Application of Tax to Copies (Revoked by Revenue Notice # 98-23)Sales and Use TaxRevoked
92-04Sales and Use Tax - Kennel Services and Pet Grooming (Revoked and Superseded by Revenue Notice # 98-26)Sales and Use TaxRevoked
92-03ERISA Plans and Unrelated Business Income Tax (UBIT)Unrelated Business Income Tax (UBIT)
92-02Sales and Use Tax - Farm Machinery (Technical Corrections by Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
92-01Insurance - Aggregation (Technical Corrections by Revenue Notice # 02-20)Insurance TaxesTechnical Correction
91-23Sales and Use Tax - Clothing and Wearing Apparel Exemption (Revoked by Revenue Notice # 07-04)Sales and Use TaxRevoked
91-22Motor Vehicle Excise Tax - Exemption for Certain Municipal VehiclesSales and Use Tax
91-21Motor Vehicle Rental Tax (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
91-20Sales and Use Tax - Vehicle Accessories - Tax Base - Fabrication of Tangible Personal Property and Installation Charges (Revoked by Revenue Notice # 06-11)Sales and Use TaxRevoked
91-19Aggregation of Capital Gains and Losses Not Permitted (Revoked by Revenue Notice # 92-14)Corporation Franchise TaxRevoked
91-18Sales and Use Tax - Telephone Services (Revoked and Replaced by Revenue Notice # 03-10)Sales and Use TaxRevoked
91-17Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest DividendsCorporation Franchise Tax
91-16Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt - Revocation of Revenue Notice # 91-08Individual Income Tax
91-15Sales and Use Tax - Computer Software Maintenance Agreements (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked
91-14Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling (Revoked by Revenue Notice # 07-04)Lawful Gambling TaxRevoked
91-13Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular (Repealed by Revenue Notice # 03-04)Gross Earnings, Sales and Use TaxRevoked
91-12Gross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services (Repealed by Revenue Notice # 03-04)Gross Earnings, Sales and Use TaxRevoked
91-11Gross Earnings - Tax Rate on Cellular Services (Repealed by Revenue Notice # 03-04)Gross Earnings, Sales and Use TaxRevoked
91-10Gross Earnings - Billing and Collection Services on Minnesota Calls to 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07)Gross Earnings, Sales and Use TaxRevoked
91-09Implementation of Tax on 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07)Gross Earnings, Sales and Use TaxRevoked
91-08Income Tax - Definition of Contribution for Purposes of Issuing an Official Receipt (Form EP-3) for the Political Contribution Refund (Revoked by Revenue Notice # 91-16)Individual Income TaxRevoked
91-07Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contribution Refund (Revoked by Revenue Notice # 12-03)Individual Income TaxRevoked
91-06Sales/Use Tax - Isolated or Occasional Sales (Modified on December 20, 2004)Sales and Use TaxModified
91-05Sales Tax - Isolated or Occasional Sale of Services (Revoked by Revenue Notice # 07-04)Sales and Use TaxRevoked
91-04Exemption for Services Used in Agricultural Production (Technical Correction see Revenue Notice # 02-20)Sales and Use TaxTechnical Correction
91-03Application of Sales and Use Tax to Contractor-Retailer PurchasesSales and Use Tax
91-02Application of Sales and Use Tax to Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 04-05)Sales and Use TaxRevoked
91-01Transitional Periods for Sales and Use Tax Law Changes (Revoked by Revenue Notice # 98-22)Sales and Use TaxRevoked