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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 |
|---|---|---|---|
| 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 |
| 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 |
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