Revenue Notice #09-06: Sales and Use Tax - Revocation of Revenue Notice # 02-23

Revenue Notice 02-23: Sales and Use Tax – Exemption Certificates, is hereby revoked. There is no need for the revenue notice because Minnesota Statutes, section 297A.72, as amended by 2008 Minnesota Laws, Chapter 154, Article 12, Section 35, specifically provides the content and form of allowable exemption certificates, and means of identification that are allowed when the purchaser does not have a Minnesota tax identification number.

Signed by Assistant Commissioner Elizabeth Kadoun and published in the Minnesota State Register on June 15, 2009.