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 |
|---|---|---|---|
| 92-18 | Sales and Use Tax - Park and Travel Trailers (Repealed by Revenue Notice # 03-04) | Sales and Use Tax | Revoked |
| 92-17 | Sales and Use Tax - Taxability of Public Library Purchases (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 92-16 | Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners (Revoked and Replaced by Revenue Notice # 08-03) | Corporation Franchise Tax | Revoked |
| 92-15 | Administration and Compliance - Electronic Funds Transfer (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 92-14 | Revocation of Revenue Notice # 91-19 | Corporation Franchise Tax | |
| 92-13 | Sales and Use Tax - Road-Building Materials (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 92-12 | Sales and Use Tax - Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 02-18) | Sales and Use Tax | Revoked |
| 92-11 | Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04) | Cigarette Tax, Sales and Use Tax | Revoked |
| 92-10 | Sales and Use Tax - Agricultural Production (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 92-09 | Sales and Use Tax - Application to Candy and Soft Drinks (Revoked by Revenue Notice # 99-12) | Sales and Use Tax | Revoked |