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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 |
|---|---|---|---|
| 01-09 | MinnesotaCare - Business Transactions in Minnesota | 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 | |
| 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 | |
| 98-05 | MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers | MinnesotaCare | |
| 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 |
| 94-03 | MinnesotaCare - Patient Services; Replacement of Revenue Notice 93-14 (Modified on October 22, 2007) | MinnesotaCare | Modified |
| 97-10 | MinnesotaCare - Social Work (Modified on October 22, 2007) | MinnesotaCare | Modified |
| 97-11 | MinnesotaCare - Dietetic and Nutrition Services (Modified on May 7, 2007) | MinnesotaCare | Modified |
| 94-20 | MinnesotaCare - Industrial/Organizational Psychologists (Modified on November 15, 1999) | MinnesotaCare | Modified |
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