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Revenue Notices
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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
| Number | Description | Tax Type | Notice Type |
|---|---|---|---|
| 24-02 | Individual Income Tax - Qualified Retirement Benefits Subtraction - Allocation | Individual Income Tax | New |
| 24-01 | Sales and Use Tax – Sale and Purchase – Third-Party Installation Services | Sales and Use Tax | New |
| 23-02 | MinnesotaCare Taxes – Examinations for Utilization Reviews, Insurance Claims or Eligibility, Litigation, and Employment – Revocation and Replacement of Revenue Notice # 99-13 | MinnesotaCare | New |
| 23-01 | Income Tax – Statutory Resident Trusts – Application of the Due Process Clause Minimum Connections Test | Individual Income Tax | New |
| 22-04 | Sales and Use Tax – Sales Price – Services Necessary to Complete the Sale; Revocation and Replacement of Revenue Notice # 06-06 | Sales and Use Tax | New |
| 22-03 | Civil Procedures - Substantial Understatement Penalty – Definitions | New | |
| 22-02 | Tobacco Products Tax – Delivery Seller Collection Responsibility – Revocation and Replacement of Revenue Notice # 20-03. | Tobacco Tax | New |
| 22-01 | Mining Companies - Occupation Tax – Credit for Increasing Research Activities | Mineral Taxes | New |
| 21-04 | Charitable Organization Exemption – Clarification of Qualifications for Exempt Status | Sales and Use Tax | New |
| 21-03 | Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 | MinnesotaCare | New |
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