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 |
|---|---|---|---|
| 10-02 | Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010 | Estate Tax | |
| 10-01 | Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01 | Sales and Use Tax | |
| 09-07 | Corporate Franchise Tax - Property Factor; Drop Shipping | Corporation Franchise Tax | |
| 09-06 | Sales and Use Tax - Revocation of Revenue Notice # 02-23 | Sales and Use Tax | |
| 09-05 | Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02 | Sales and Use Tax | |
| 09-04 | Sales and Use Tax - Revocation of Revenue Notice # 05-07 | Sales and Use Tax | |
| 09-03 | Tobacco Products Tax - Definition of Wholesale Sales Price - Proper Tax Calculation (Revoked by Revenue Notice # 12-13) | Cigarette Tax, Tobacco Tax | Revoked |
| 09-02 | Sales and Use Tax - Revocation of Revenue Notices # 05-06 and # 05-13 | Sales and Use Tax | |
| 09-01 | MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 | MinnesotaCare, Sales and Use Tax | |
| 08-11 | MinnesotaCare - Revocation of Revenue Notice # 93-04 | MinnesotaCare |
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