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Minnesota Administrative Rules
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The Minnesota Department of Revenue adopts rules to implement or make specific the laws which it administers. Adopted rules have the full force and effect of law.
Current Rules
A list of all the adopted rules for the Department of Revenue can be found on the Office of the Revisor of Statutes website.
Proposed Rules
"Proposed Rules" are rules that the Department is planning to adopt, but which have not been finally adopted. The Minnesota Administrative Procedures Act (APA), Chapter 14 of the Minnesota Statutes, requires agencies to publish proposed rules in the State Register and to mail them to the agency's Rulemaking List. In addition, the Department of Revenue is required to make reasonable efforts to notify persons who may be significantly affected by the rules that are proposed, by giving notice of its intent in newsletters, newspapers, other publications, or through other means of communication.
You may join the Department of Revenue's list of people who will receive notices of rule proceedings by calling or emailing us, using the contact information on this page. You may also remove yourself from our Rulemaking List at any time by contacting us.
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The Department of Revenue's Rulemaking Docket contains information and links about our current rulemaking activities. You can find the status of each proposed rule, rule drafts, published notices, and contact information for giving comments on proposed rules. You will also find information about the rules the Department has adopted within the past three years.
Possible Amendment to Rules Governing Sales and Use Tax as it Applies to Sales and Purchases of Computer Software
The Department issued a Request for Comment on this proposed rule change on December 26, 2017. The comment period has closed. An advisory committee was formed to inform the Department about current software industry practices and standards. The minutes for these meetings are posted below. The Department is drafting its final proposed rule.
Request for Comment 8130.9910
Request for Comments Published December 26, 2017
Computer Software Advisory Committee Meeting Minutes
Amendments to Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules Chapter 1950
The Board of Assessors adopted permanent rules amending Chapter 1950, with amendments that were recommended by the Office of Administrative Hearings. The order and rules were published in the Minnesota State Register on April 1, 2019, and the effective date of the new rule is April 8, 2019.
Amendment to Rules Governing Combine Group Corporate Franchise Returns, Minnesota Rules 8019.0405
The Department of Revenue has adopted an amendment to Minnesota Rule 8019.0405, using the Good Cause Exempt rulemaking authority under Minnesota Statutes, section 14.388, subdivision 1, clause (3). This technical change will update the current rule to reflect statutory changes made by the Minnesota Legislature in 2009 and 2013.
Minn. Rule 8019.0405 Signed Final Order
Order Published in State Register on January 22,2019
Minn. Rule 8019.0405 Amendments filed with SOS
Revised Rule Published in State Register on January 22, 2019
