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 |
|---|---|---|---|
| 13-01 | Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09 | Corporation Franchise Tax, Individual Income Tax | |
| 12-13 | Tobacco Products Tax - Wholesale Sales Price Definition - Price List; Revocation and Replacement of Revenue Notice # 09-03 (Revoked by Revenue Notice # 13-06) | Tobacco Tax | Revoked |
| 12-12 | Sales and Use Tax - Warranty and Maintenance Contracts - Optional Contracts on Equipment (Revoked and Replaced by Revenue Notice # 16-03) | Sales and Use Tax | Replaced |
| 12-11 | Sales Tax - Exemptions - Qualified Data Centers (Revoked by Revenue Notice # 16-07) | Sales and Use Tax | Revoked |
| 12-10 | Tobacco Products Tax - Taxability - E-Cigarettes | Tobacco Tax | Revoked |
| 12-09 | Sales and Use Tax - Government Exemptions - Water Used Directly in Providing Fire Protection | Sales and Use Tax | |
| 12-08 | Sales and Use Tax - Exemption for Towns; Revocation of Revenue Notice # 99-16 | Sales and Use Tax | Revoked |
| 12-07 | Sales and Use Tax - Lodging Services - Accommodations Intermediary Services | Sales and Use Tax | |
| 12-06 | Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate | Corporation Franchise Tax, Individual Income Tax, Insurance Taxes | |
| 12-05 | Estate Tax – Estates Required to File a Minnesota Return but not a Federal Return – Revocation and Replacement of Revenue Notice # 10-03 | Estate Tax |
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