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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
98-19 Sales and Use Tax - Federal Excise Taxes Sales and Use Tax
98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment MinnesotaCare
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
98-22 Technical Corrections and Revocation of Obsolete Notices 95-09 and 95-01 Sales and Use Tax
98-23 Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-24 Sales and Use Tax-Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 (Revoked and Replaced by Revenue Notice # 00-05) Sales and Use Tax Revoked
98-25 Sales and Use Tax - Logging Equipment - Qualifying Equipment (Modified on April 2, 2007) Sales and Use Tax Modified
98-26 Sales and Use Tax - Kennel Services and Pet Grooming; Revocation and Replacement of Revenue Notice 92-04 (Revoked and Replaced by Revenue Notice # 15-02) Sales and Use Tax Replaced
99-01 Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
99-02 Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction

Contact Info

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