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 |
|---|---|---|---|
| 99-07 | Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction | Corporation Franchise Tax | Revoked |
| 99-06 | Sales and Use Tax - Technical Correction to Revenue Notice 98-01 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 99-05 | Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events (Modified on June 18, 2007) | Sales and Use Tax | Modified |
| 99-04 | Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08) | Collection Division | Revoked |
| 99-03 | Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) | Collection Division | Revoked |
| 99-02 | Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 99-01 | Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 98-26 | Sales and Use Tax - Kennel Services and Pet Grooming; Revocation and Replacement of Revenue Notice 92-04 (Revoked and Replaced by Revenue Notice # 15-02) | Sales and Use Tax | Replaced |
| 98-25 | Sales and Use Tax - Logging Equipment - Qualifying Equipment (Modified on April 2, 2007) | Sales and Use Tax | Modified |
| 98-24 | Sales and Use Tax-Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 (Revoked and Replaced by Revenue Notice # 00-05) | Sales and Use Tax | Revoked |
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