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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 ascending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 94-23 | Sales and Use Tax - Residential Electricity | Sales and Use Tax | |
| 94-22 | Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law | Corporation Franchise Tax, Individual Income Tax | |
| 94-21 | Special Taxes - Waste Collectors; Collection and Remittance of Solid Waste Assessment; Audit, Penalty, Enforcement, and Administrative Provisions; Replacement of Revenue Notice 94-15 (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 94-20 | MinnesotaCare - Industrial/Organizational Psychologists (Modified on November 15, 1999) | MinnesotaCare | Modified |
| 94-19 | Special Taxes - Discounts and Coupons in Relation to Bingo Gross Receipts | Lawful Gambling Tax | |
| 94-18 | MinnesotaCare - Employee Assistance Programs | MinnesotaCare | |
| 94-17 | Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors (Revoked by Revenue Notice # 05-10) | Corporation Franchise Tax | Revoked |
| 94-16 | Sales and Use Tax - Used Farm Machinery (Revoked by Revenue Notice # 99-14) | Sales and Use Tax | Revoked |
| 94-15 | Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions (Revoked and Replaced by Revenue Notice # 94-21) | Solid Waste Management Tax | Revoked |
| 94-14 | MinnesotaCare - Health Care Providers/Patient Services - Who/What is taxable? (Modified on May 7, 2007)(Technical Corrections by Revenue Notice # 16-04) | MinnesotaCare | Technical Correction |
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