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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 |
|---|---|---|---|
| 18-03 | Capital Equipment - Revocation of Revenue Notice #96-08 | Sales and Use Tax | |
| 06-11 | Sales and Use Tax - Sales Price - Labor Charges; Revocation of Revenue Notice 91-20 | Sales and Use Tax | |
| 10-02 | Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010 | Estate Tax | |
| 12-01 | Sales and Use Tax - Special Fur Clothing Tax - Revocation of Revenue Notice # 01-04 | Fur Clothing Tax, Sales and Use Tax | |
| 16-04 | MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 | MinnesotaCare | |
| 05-02 | Sales and Use Tax - Nonprofit Admission Exemption Voluntary Contributions | Sales and Use Tax | |
| 07-09 | Sales and Use Tax - Operators of Flea Markets and Similar Events - Revocation and Replacement of Revenue Notice 95-04 | Sales and Use Tax | |
| 91-16 | Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt - Revocation of Revenue Notice # 91-08 | Individual Income Tax | |
| 17-06 | Sales and Use Tax – Lodging and Related Services – Residential Short-Term Rentals | Sales and Use Tax | |
| 04-01 | Insurance Taxes - Negative Net Balances | Insurance Taxes |
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