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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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 02-08 | Sales and Use Tax - Massage Services (Supplemented (revised) by Revenue Notice # 03-09) | Sales and Use Tax | Revised |
| 02-09 | Sales and Use Tax - Internet Access Charges (Revoked and Replaced by Revenue Notice # 05-01) | Sales and Use Tax | Revoked |
| 02-10 | Sales and Use Tax - Single-Member Limited Liability Companies | Sales and Use Tax | |
| 02-11 | School Meals - Board Contracts at Colleges, Universities, or Private Career School | Sales and Use Tax | |
| 02-12 | Sales and Use Tax - Taxable Delivery Charges - Aggregate Materials (Modified on September 10, 2012) | Sales and Use Tax | Modified |
| 02-13 | Sales and Use Tax - Game Farms, Shooting Preserves and Hunting Clubs - Game Release Charges (Modified on September 7, 2004) | Sales and Use Tax | Modified |
| 02-14 | Sales and Use Tax - Exemption for Purchases of Telecommunications Equipment - Internet Service Providers | Sales and Use Tax | |
| 02-15 | Sales and Use Tax - Copies of Scanned Documents | Sales and Use Tax | |
| 02-16 | Estate Tax - Issues for Estates Required to File a Minnesota Return but not a Federal Return (Revoked and Replaced by Revenue Notice # 06-04) | Estate Tax | Revoked |
| 02-17 | Sales and Use Tax - Taxable Sales - Delivery of Aggregate Materials and Concrete Block (Modified on June 9, 2008) | Sales and Use Tax | Modified |
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