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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 |
|---|---|---|---|
| 10-03 | Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return; Revocation of Revenue Notice 06-04 (Revoked and Replaced by Revenue Notice # 12-05) | Estate Tax | Revoked |
| 10-02 | Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010 | Estate Tax | |
| 02-16 | Estate Tax - Issues for Estates Required to File a Minnesota Return but not a Federal Return (Revoked and Replaced by Revenue Notice # 06-04) | Estate Tax | Revoked |
| 97-09 | Estate Tax Filing Requirements (Revoked by Revenue Notice # 12-04) | Estate Tax | Revoked |
| 12-05 | Estate Tax – Estates Required to File a Minnesota Return but not a Federal Return – Revocation and Replacement of Revenue Notice # 10-03 | Estate Tax | |
| 12-04 | Estate Tax – Filing Requirements – Revocation of Revenue Notice # 97-09 | Estate Tax | |
| 17-05 | Estate Tax – Pass-Through Entities – Calculation of Minnesota Gross Estate | Estate Tax | |
| 91-04 | Exemption for Services Used in Agricultural Production (Technical Correction see Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 91-10 | Gross Earnings - Billing and Collection Services on Minnesota Calls to 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07) | Gross Earnings, Sales and Use Tax | Revoked |
| 91-13 | Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular (Repealed by Revenue Notice # 03-04) | Gross Earnings, Sales and Use Tax | Revoked |
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