Revenue Notices


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
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
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 Unrelated Business Income Tax (UBIT) New
20-03 Out-of-State Retailers – Collection Responsibility Tobacco Tax Replaced
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

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