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.)

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
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
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

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