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 |
|---|---|---|---|
| 07-04 | Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05 | Cigarette Tax, Corporation Franchise Tax, Estate Tax, Individual Income Tax, Insurance Taxes, Lawful Gambling Tax, MinnesotaCare, Petroleum Taxes, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax | |
| 07-03 | Sales and Use Tax - Industrial Production Exemption - Taxability of Returnable Skids and Pallets | Sales and Use Tax | |
| 07-02 | Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05) | Sales and Use Tax | Technical Correction |
| 07-01 | Sales and Use Tax - Utilities - Agricultural Production Animals | Sales and Use Tax | |
| 06-13 | MinnesotaCare - Patient Services - Community Support and Family Community Support | MinnesotaCare | Revoked |
| 06-12 | MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 06-11 | Sales and Use Tax - Sales Price - Labor Charges; Revocation of Revenue Notice 91-20 | Sales and Use Tax | |
| 06-10 | Sales and Use Tax - Fabrication Labor - Prefinishing Woodwork | Sales and Use Tax | |
| 06-09 | Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation | Petroleum Taxes, Sales and Use Tax | |
| 06-08 | Sales and Use Tax - Motor Vehicle Leases - Taxes and Fee (Modified on September 8, 2025) | Sales and Use Tax | Modified |