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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 Sort descending |
|---|---|---|---|
| 08-05 | Sales and Use Tax - Correction to Revenue Notice # 08-01 | Sales and Use Tax | |
| 94-23 | Sales and Use Tax - Residential Electricity | Sales and Use Tax | |
| 97-07 | Revocation of Revenue Notices # 91-09 and # 91-10 | Gross Earnings, Sales and Use Tax | |
| 13-06 | Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13 | Tobacco Tax | |
| 06-09 | Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation | Petroleum Taxes, Sales and Use Tax | |
| 09-07 | Corporate Franchise Tax - Property Factor; Drop Shipping | Corporation Franchise Tax | |
| 02-14 | Sales and Use Tax - Exemption for Purchases of Telecommunications Equipment - Internet Service Providers | Sales and Use Tax | |
| 16-03 | Sales and Use Tax - Optional Warranty and Maintenance Contracts on Equipment - Revocation and Replacement of Revenue Notice # 12-12 | Sales and Use Tax | |
| 04-09 | Sales and Use Tax - Advertising Materials Exemption | Sales and Use Tax | |
| 07-07 | Sales and Use Tax - Direct Mail - Tax Rates and Delivery or Distribution Exemption | Sales and Use Tax |
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