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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 |
|---|---|---|---|
| 93-15 | MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) | MinnesotaCare | Technical Correction |
| 97-11 | MinnesotaCare - Dietetic and Nutrition Services (Modified on May 7, 2007) | MinnesotaCare | Modified |
| 94-18 | MinnesotaCare - Employee Assistance Programs | MinnesotaCare | |
| 99-13 | MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 (Technical Corrections by Revenue Notices # 02-20 and # 07-05) | MinnesotaCare | Technical Correction |
| 93-06 | MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 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 |
| 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 | |
| 93-18 | MinnesotaCare - Government Payments (Modified on May 7, 2007) | MinnesotaCare | Modified |
| 93-05 | MinnesotaCare - Gross Revenues Subject to Tax (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 93-13 | MinnesotaCare - Health Care Provider (Modified on April 9, 2007) | MinnesotaCare | Modified |
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