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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 |
---|---|---|---|
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 | |
08-11 | MinnesotaCare - Revocation of Revenue Notice # 93-04 | MinnesotaCare | |
09-01 | MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 | 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 | |
12-02 | Sales and Use Tax – Home Health Care Services – Combination Contracts | MinnesotaCare, Sales and Use Tax | |
16-04 | MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 | MinnesotaCare | |
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 | |
21-03 | Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 | MinnesotaCare | New |
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 |
93-04 | MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) | MinnesotaCare | Revoked |