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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 | Tax Type | Notice Type Sort descending |
|---|---|---|---|
| 06-10 | Sales and Use Tax - Fabrication Labor - Prefinishing Woodwork | Sales and Use Tax | |
| 10-01 | Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01 | Sales and Use Tax | |
| 02-15 | Sales and Use Tax - Copies of Scanned Documents | Sales and Use Tax | |
| 91-03 | Application of Sales and Use Tax to Contractor-Retailer Purchases | Sales and Use Tax | |
| 92-14 | Revocation of Revenue Notice # 91-19 | Corporation Franchise Tax | |
| 99-17 | Corporate Franchise Tax - Claim for Refund | Corporation Franchise Tax | |
| 07-08 | Insurance Taxes - Fire Insurance Surcharge - Definitions | Fire Safety Surcharge, Insurance Taxes | |
| 98-20 | MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment | MinnesotaCare | |
| 17-05 | Estate Tax – Pass-Through Entities – Calculation of Minnesota Gross Estate | Estate Tax | |
| 08-07 | Sales and Use Tax - Lawn and Tree Services - Revocation of Revenue Notice # 04-05 | Sales and Use Tax |
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