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Revenue Notice #17-01: Corporate Franchise Tax – Apportionment of Income – Revocation of Revenue Notice # 08-04

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This Revenue Notice revokes Revenue Notice # 08-04, which was published on February 25, 2008. Revenue Notice # 08-04 provided for the apportionment of income for certain taxpayers using less than three factors to apportion income.  Revenue Notice # 08-04 is obsolete. During taxable years beginning after December 31, 2013, Minnesota Statutes section 290.191 requires taxpayers to apportion income to Minnesota using a single sales factor. 

Effective for taxable years beginning after December 31, 2013.

Signed by Deputy Commissioner Ryan Church and published in the Minnesota State Register on July 3, 2017.

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