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 |
|---|---|---|---|
| 93-21 | Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies (Modified on October 2, 2006) | Sales and Use Tax | Modified |
| 93-20 | Income Tax - Abatement of Late Filing Penalty for Individuals Who Have an Extension for More Than Six Months to File Their Federal Income Tax Return | Individual Income Tax | |
| 93-19 | Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss (Technical Corrections by Revenue Notice # 02-20)(Technical Corrections by Revenue Notice # 16-05) | Individual Income Tax, Unrelated Business Income Tax (UBIT) | Replaced |
| 93-18 | MinnesotaCare - Government Payments (Modified on May 7, 2007) | MinnesotaCare | Modified |
| 93-17 | Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22) | Sales and Use Tax | Technical Correction |
| 93-16 | Sales and Use Tax - Leased Seasonal Sites in Recreational Areas (Revoked by Revenue Notice # 97-12) | Sales and Use Tax | Revoked |
| 93-15 | MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) | MinnesotaCare | Technical Correction |
| 93-14 | MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) | MinnesotaCare | Revoked |
| 93-13 | MinnesotaCare - Health Care Provider (Modified on April 9, 2007) | MinnesotaCare | Modified |
| 93-12 | Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |