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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 |
---|---|---|---|
13-08 | Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classification - Revocation and Replacement of Revenue Notice # 98-08 and Revenue Notice # 97-03 | Corporation Franchise Tax, Individual Income Tax | |
18-04 | Improvements to Real Property - Revocation and Replacement of Revenue Notice #04-04 | Sales and Use Tax | |
12-02 | Sales and Use Tax – Home Health Care Services – Combination Contracts | MinnesotaCare, Sales and Use Tax | |
16-05 | Technical Corrections to Prior Revenue Notices 1992-03, 1993-19, 2006-01, 2008-08, 2010-04, 2014-02 | Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, Unrelated Business Income Tax (UBIT) | |
05-04 | Collections - Revocation of Revenue Notice 99-03 | Collection Division | |
07-10 | Technical Corrections of Prior Revenue Notices - Amendment of Revenue Notice 02-20 | Sales and Use Tax | |
01-07 | Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07 | Property Tax, Property Tax Admin | |
03-05 | Individual Income Tax - K-12 Education Credit | Individual Income Tax | |
91-17 | Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends | Corporation Franchise Tax | |
96-20 | Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles | Sales and Use Tax |