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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.)
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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 07-02 | Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05) | Sales and Use Tax | Technical Correction |
| 07-03 | Sales and Use Tax - Industrial Production Exemption - Taxability of Returnable Skids and Pallets | Sales and Use Tax | |
| 07-04 | Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05 | Cigarette Tax, Corporation Franchise Tax, Estate Tax, Individual Income Tax, Insurance Taxes, Lawful Gambling Tax, MinnesotaCare, Petroleum Taxes, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax | |
| 07-05 | Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15 | Collection Division, Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax, Withholding Tax | |
| 07-06 | MinnesotaCare Tax and Sales Tax - Patient Services - Massage Therapy; Revocation and Replacement of Revenue Notices 03-09 and 94-11 | MinnesotaCare, Sales and Use Tax | |
| 07-07 | Sales and Use Tax - Direct Mail - Tax Rates and Delivery or Distribution Exemption | Sales and Use Tax | |
| 07-08 | Insurance Taxes - Fire Insurance Surcharge - Definitions | Fire Safety Surcharge, Insurance Taxes | |
| 07-09 | Sales and Use Tax - Operators of Flea Markets and Similar Events - Revocation and Replacement of Revenue Notice 95-04 | Sales and Use Tax | |
| 07-10 | Technical Corrections of Prior Revenue Notices - Amendment of Revenue Notice 02-20 | Sales and Use Tax | |
| 07-11 | Property Tax Refunds - Reissuing Uncashed Lapsed Warrants - Definition of Reasonable Cause | Individual Income Tax, Property Tax Refund |
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