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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 Sort descending
93-13 MinnesotaCare - Health Care Provider (Modified on April 9, 2007) MinnesotaCare Modified
93-18 MinnesotaCare - Government Payments (Modified on May 7, 2007) MinnesotaCare Modified
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
93-04 MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) MinnesotaCare Revoked
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
98-21 MinnesotaCare - Fair Market Value for Patient Services (Technical Corrections by Revenue Notice # 16-04) (Revoked and Replaced by Revenue Notice # 17-11) MinnesotaCare Revoked
93-14 MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) MinnesotaCare Revoked
99-08 Tax Refund or Return Preparer Penalty (Revoked by Revenue Notice #19-02) Corporation Franchise Tax, Estate Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax Revoked

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