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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 |
---|---|---|---|
95-10 | Sales Tax - Natural Gas Pipelines and Transporter Use Gas (Revoked by Revenue Notice # 02-24) | Petroleum Taxes, Sales and Use Tax | Revoked |
95-04 | Sales Tax - Penalty for Operators of Flea Markets and Similar Events (Revoked and Replaced by Revenue Notice # 07-09) | Sales and Use Tax | Revoked |
96-05 | Sales Tax - Sales of Ultralight Planes | Sales and Use Tax | |
96-20 | Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles | Sales and Use Tax | |
94-25 | Sales Tax on Motor Vehicles-Rebates (Revoked by Revenue Notice 94-25-Revoked (See page 1 of document) | Sales and Use Tax | Revoked |
91-06 | Sales/Use Tax - Isolated or Occasional Sales (Modified on December 20, 2004) | Sales and Use Tax | Modified |
02-11 | School Meals - Board Contracts at Colleges, Universities, or Private Career School | Sales and Use Tax | |
94-15 | Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions (Revoked and Replaced by Revenue Notice # 94-21) | Solid Waste Management Tax | Revoked |
96-02 | Solid Waste Assessment Conversions for Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
02-19 | Solid Waste Management Tax - Waste Generated by Campus School Housing | Solid Waste Management Tax |