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Revenue Notices
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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
| Number | Description | Tax Type | Notice Type |
|---|---|---|---|
| 17-12 | Corporate Franchise Tax – Sales Factor – Transactional Taxes on Gross Receipts | Corporation Franchise Tax | |
| 17-09 | Corporate Franchise Tax – Net Operating Loss Carryforwards – Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 (Minn. Tax Ct. Aug. 11, 2017) | Corporation Franchise Tax | |
| 17-02 | Individual Income and Corporate Franchise Tax – Nadler v. Commissioner – Minnesota Allocation Policy | Corporation Franchise Tax, Individual Income Tax | |
| 17-01 | Corporate Franchise Tax – Apportionment of Income – Revocation of Revenue Notice # 08-04 | Corporation Franchise Tax | |
| 16-06 | Administration and Compliance - Subpoenas - Reimbursement of Third-Party Record Keepers' Reasonable Costs; Revocation of Revenue Notice # 04-06 | Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | |
| 16-05 | Technical Corrections to Prior Revenue Notices 1992-03, 1993-19, 2006-01, 2008-08, 2010-04, 2014-02 | Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, Unrelated Business Income Tax (UBIT) | |
| 13-08 | Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classification - Revocation and Replacement of Revenue Notice # 98-08 and Revenue Notice # 97-03 | Corporation Franchise Tax, Individual Income Tax | |
| 13-07 | Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24 | Corporation Franchise Tax | |
| 13-04 | Individual Income, Corporate Franchise, and Estate and Trust Taxes - Furnishing Information Return in Electronic Form | Corporation Franchise Tax, Estate Tax, Individual Income Tax | |
| 13-02 | Corporate Franchise Tax Credit - Job Opportunity Building Zones - Member of a Pass-through Entity | Corporation Franchise Tax |
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