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 |
|---|---|---|---|
| 19-03 | Physical Presence Nexus Standards – Revocation and Replacement of Revenue Notice # 00-10 | Sales and Use Tax | |
| 19-02 | Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 | Individual Income Tax | |
| 19-01 | Late Filing Penalty - Revocation of Revenue Notice #01-08 | Individual Income Tax | |
| 18-05 | Lease or Rental of Tangible Personal Property - Portable Toilets | Sales and Use Tax | |
| 18-04 | Improvements to Real Property - Revocation and Replacement of Revenue Notice #04-04 | Sales and Use Tax | |
| 18-03 | Capital Equipment - Revocation of Revenue Notice #96-08 | Sales and Use Tax | |
| 18-02 | Property Tax - Sustainable Forest Incentive Act - Revocation and Replacement of Revenue Notice 03-02 | Property Tax, Property Tax Admin | |
| 18-01 | Individual Income Tax - Standard Deduction or Election to Itemize - Tax Year 2018 | Individual Income Tax | |
| 17-12 | Corporate Franchise Tax – Sales Factor – Transactional Taxes on Gross Receipts | Corporation Franchise Tax | |
| 17-11 | MinnesotaCare - Fair Market Value of Patient Services Furnished at a Reduced Price or No Charge; Revocation and Replacement of Revenue Notice # 98-21 | MinnesotaCare |
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