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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 | Description | Tax Type | Notice Type |
|---|---|---|---|
| 23-02 | MinnesotaCare Taxes – Examinations for Utilization Reviews, Insurance Claims or Eligibility, Litigation, and Employment – Revocation and Replacement of Revenue Notice # 99-13 | MinnesotaCare | New |
| 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 |
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