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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 |
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