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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.)

Find a Revenue Notice

Number Description Tax Type Notice Type
21-02 Prepared Food - Revocation of Revenue Notice # 10-01 Sales and Use Tax New
21-01 Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04 Sales and Use Tax New
20-03 Out-of-State Retailers – Collection Responsibility Tobacco Tax
20-02 Special Taxes – Tobacco Products Tax – Revocation of Revenue Notice # 12-10. Tobacco Tax New
20-01 Insurance Taxes – Nonadmitted Insurance Premium Tax – Broker Fees Insurance Taxes, Insurance Premium Tax New
19-05 Domicile Considerations - Revocation of Revenue Notice # 16-01 Individual Income Tax
19-04 Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 Sales and Use Tax
19-03 Physical Presence Nexus Standards – Revocation and Replacement of Revenue Notice # 00-10 Sales and Use Tax New
19-02 Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 Individual Income Tax
19-01 Late Filing Penalty - Revocation of Revenue Notice #01-08 Individual Income Tax

Contact Info

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