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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
21-03 Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 MinnesotaCare New
17-11 MinnesotaCare - Fair Market Value of Patient Services Furnished at a Reduced Price or No Charge; Revocation and Replacement of Revenue Notice # 98-21 MinnesotaCare
16-04 MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 MinnesotaCare
12-02 Sales and Use Tax – Home Health Care Services – Combination Contracts MinnesotaCare, Sales and Use Tax
10-06 Technical Corrections to Prior Revenue Notices 06-12, 06-07, 05-09, 99-08, 98-10, and 93-15 MinnesotaCare, Sales and Use Tax
09-01 MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 MinnesotaCare, Sales and Use Tax
08-11 MinnesotaCare - Revocation of Revenue Notice # 93-04 MinnesotaCare
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
07-05 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
07-04 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

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