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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 Sort ascending | Tax Type | Notice Type |
---|---|---|---|
01-04 | Special Taxes - Fur Clothing Tax (Revoked by Revenue Notice # 12-01) | Fur Clothing Tax | Revoked |
94-19 | Special Taxes - Discounts and Coupons in Relation to Bingo Gross Receipts | Lawful Gambling Tax | |
05-14 | Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (Corrected on December 27, 2005) | Cigarette Tax, Sales and Use Tax | Corrected |
93-01 | Special Taxes - Bad Debt Deduction on Cigarette and Tobacco Products Tax Return (Revoked by Revenue Notice # 07-04) | Cigarette Tax, Tobacco Tax | Revoked |
98-13 | Solid Waste Management Tax Waiver | Solid Waste Management Tax | |
02-19 | Solid Waste Management Tax - Waste Generated by Campus School Housing | Solid Waste Management Tax | |
96-02 | Solid Waste Assessment Conversions for Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
94-15 | Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions (Revoked and Replaced by Revenue Notice # 94-21) | Solid Waste Management Tax | Revoked |
02-11 | School Meals - Board Contracts at Colleges, Universities, or Private Career School | Sales and Use Tax | |
91-06 | Sales/Use Tax - Isolated or Occasional Sales (Modified on December 20, 2004) | Sales and Use Tax | Modified |