Revenue Notices
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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 |
|---|---|---|---|
| 22-01 | Mining Companies - Occupation Tax – Credit for Increasing Research Activities | Mineral Taxes | |
| 21-04 | Charitable Organization Exemption – Clarification of Qualifications for Exempt Status | Sales and Use Tax | |
| 21-03 | Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 | MinnesotaCare | |
| 21-02 | Prepared Food - Revocation of Revenue Notice # 10-01 | Sales and Use Tax | |
| 21-01 | Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04 | Unrelated Business Income Tax (UBIT) | |
| 20-03 | Out-of-State Retailers – Collection Responsibility | Tobacco Tax | Replaced |
| 20-02 | Special Taxes – Tobacco Products Tax – Revocation of Revenue Notice # 12-10. | Tobacco Tax | |
| 20-01 | Insurance Taxes – Nonadmitted Insurance Premium Tax – Broker Fees | Insurance Taxes, Insurance Premium Tax | |
| 19-05 | Domicile Considerations - Revocation of Revenue Notice # 16-01 | Individual Income Tax | |
| 19-04 | Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 | Sales and Use Tax |
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