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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 |
|---|---|---|---|
| 93-05 | MinnesotaCare - Gross Revenues Subject to Tax (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 93-06 | MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 93-13 | MinnesotaCare - Health Care Provider (Modified on April 9, 2007) | MinnesotaCare | Modified |
| 93-14 | MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) | MinnesotaCare | Revoked |
| 93-15 | MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) | MinnesotaCare | Technical Correction |
| 93-18 | MinnesotaCare - Government Payments (Modified on May 7, 2007) | MinnesotaCare | Modified |
| 93-26 | MinnesotaCare - Medical Supplies, Appliances and Equipment - Sale, Rental and Repair (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 94-03 | MinnesotaCare - Patient Services; Replacement of Revenue Notice 93-14 (Modified on October 22, 2007) | MinnesotaCare | Modified |
| 94-11 | MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) | MinnesotaCare, Sales and Use Tax | Revoked |
| 94-12 | MinnesotaCare - Who is the Taxpayer (Modified on November 8, 2004) (Technical Corrections by Revenue Notice # 07-05)(Technical Corrections by Revenue Notice # 16-04) | MinnesotaCare | Technical Correction |
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