Revenue Notice #12-01: Sales and Use Tax - Special Fur Clothing Tax - Revocation of Revenue Notice # 01-04

Revenue Notice # 01-04: Special Fur Clothing Tax, is hereby revoked. This Revenue Notice is no longer needed since Minnesota Statutes, section 295.60, which imposed a special tax on fur clothing, was repealed in 2008.

Fur clothing, which is defined in Minnesota Statutes, section 297A.61, subdivision 46, is subject to sales and use tax. It does not meet the sales and use tax definition of clothing that is exempt under Minnesota Statutes, section 297A.67, subdivision 8.

Signed by Assistant Commissioner Susan Von Mosch and published in the Minnesota State Register on February 21, 2012.