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 |
|---|---|---|---|
| 98-23 | Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 98-22 | Technical Corrections and Revocation of Obsolete Notices 95-09 and 95-01 | Sales and Use Tax | |
| 98-21 | MinnesotaCare - Fair Market Value for Patient Services (Technical Corrections by Revenue Notice # 16-04) (Revoked and Replaced by Revenue Notice # 17-11) | MinnesotaCare | Revoked |
| 98-20 | MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment | MinnesotaCare | |
| 98-19 | Sales and Use Tax - Federal Excise Taxes | Sales and Use Tax | |
| 98-18 | Income Tax - Alimony Payments | Individual Income Tax | |
| 98-17 | Sales and Use Tax - Biosolids Processing Equipment (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 98-16 | Sales and Use Tax & Solid Waste Management Tax-Charges for Using Waste Compactors and Containers (Revoked and Replaced by Revenue Notice # 00-06) | Sales and Use Tax, Solid Waste Management Tax | Revoked |
| 98-15 | Sales and Use Tax - Capital Equipment - Generation of Electricity (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 98-14 | Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes | Tobacco Tax |
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