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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 92-15 | Administration and Compliance - Electronic Funds Transfer (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 04-06 | Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records (Revoked by Revenue Notice # 16-06) | Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 16-06 | Administration and Compliance - Subpoenas - Reimbursement of Third-Party Record Keepers' Reasonable Costs; Revocation of Revenue Notice # 04-06 | Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | |
| 16-02 | Admissions - Features of Admission (Modified on December 17, 2018) | Sales and Use Tax | |
| 91-19 | Aggregation of Capital Gains and Losses Not Permitted (Revoked by Revenue Notice # 92-14) | Corporation Franchise Tax | Revoked |
| 91-03 | Application of Sales and Use Tax to Contractor-Retailer Purchases | Sales and Use Tax | |
| 91-02 | Application of Sales and Use Tax to Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 04-05) | Sales and Use Tax | Revoked |
| 93-12 | Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 18-03 | Capital Equipment - Revocation of Revenue Notice #96-08 | Sales and Use Tax |
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