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 |
|---|---|---|---|
| 94-13 | Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations (Repealed by Revenue Notice # 03-04) | Lawful Gambling Tax | Revoked |
| 94-12 | MinnesotaCare - Who is the Taxpayer (Modified on November 8, 2004) (Technical Corrections by Revenue Notice # 07-05)(Technical Corrections by Revenue Notice # 16-04) | MinnesotaCare | Technical Correction |
| 94-11 | MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) | MinnesotaCare, Sales and Use Tax | Revoked |
| 94-10 | Income Tax - Estimated Taxes (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
| 94-09 | Sales and Use Tax - Golf, country club and athletic club memberships (Revoked by Revenue Notice # 98-24) | Sales and Use Tax | Revoked |
| 94-08 | Sales and Use Tax - Capital Equipment - Ready Mix Mixing Units (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 94-07 | Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations (Repealed by Revenue Notice # 03-04) | Corporation Franchise Tax | Revoked |
| 94-06 | Gross Premium Tax - Cash Surrender Value (Technical Corrections by Revenue Notice # 07-05) | Gross Premiums | Technical Correction |
| 94-05 | Minnesota Unfair Cigarette Sales Act-Meeting Competition (Revoked by Revenue Notice # 07-04) | Cigarette Tax, Sales and Use Tax | Revoked |
| 94-04 | Sales and Use Tax - Lawn Care Issues (Revoked by Revenue Notice # 04-05) | Sales and Use Tax | Revoked |
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