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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 98-20 | MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment | MinnesotaCare | |
| 08-11 | MinnesotaCare - Revocation of Revenue Notice # 93-04 | MinnesotaCare | |
| 98-05 | MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers | MinnesotaCare | |
| 97-10 | MinnesotaCare - Social Work (Modified on October 22, 2007) | MinnesotaCare | Modified |
| 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 |
| 94-11 | MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) | MinnesotaCare, Sales and Use Tax | Revoked |
| 06-07 | MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 06-12 | MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 16-04 | MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 | 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 |
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