Revenue Notice #09-04: Sales and Use Tax - Revocation of Revenue Notice # 05-07

Revenue Notice # 05-07: Sales and Use Tax – Bad Debts; Deductions of Uncollectible Debts; Applying Payments Received on Previously Claimed Bad Debt, is hereby revoked. There is no need for the revenue notice because Minnesota Statutes, section 289A.40, subdivision 2, as amended by 2008 Minnesota Laws, Chapter 154, Article 12, Section 1, provides the information included in the revenue notice.

Signed by Assistant Commissioner Elizabeth Kadoun and published in the Minnesota State Register on April 13, 2009.