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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 |
|---|---|---|---|
| 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 | |
| 06-13 | MinnesotaCare - Patient Services - Community Support and Family Community Support | MinnesotaCare | Revoked |
| 06-12 | MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 06-07 | MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 05-12 | Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" | MinnesotaCare, Sales and Use Tax | |
| 03-09 | MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 (Revoked and Replaced by Revenue Notice # 07-06) | MinnesotaCare, Sales and Use Tax | Revoked |
| 02-20 | Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice # 07-10 and Revenue Notice # 09-01) | Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax | Amended |
| 01-09 | MinnesotaCare - Business Transactions in Minnesota | MinnesotaCare | |
| 00-07 | MinnesotaCare - Hospital Gross Revenues | MinnesotaCare | |
| 99-15 | Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04) | Corporation Franchise Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax | Revoked |
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