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Revenue Notice #09-02: Sales and Use Tax - Revocation of Revenue Notices # 05-06 and # 05-13

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            Revenue Notice # 05-06: “Sales and Use Tax – Sales Price – Discounts,” is hereby revoked since the provisions relating to when and what discounts are included in sales price were codified in Minnesota Statutes, section 297A.61, subdivision 7(c).

            Revenue Notice # 05-13: “Sales and Use Tax – Sales Price – Allocation of Delivery Charges” is hereby revoked since the provisions relating to the allocation of delivery charges were codified in Minnesota Statutes, section 297A.61, subdivision 7 (a)(4).

Signed by Assistant Commissioner Elizabeth Kadoun and published in the Minnesota State Register on February 23, 2009.

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