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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

Contact Info

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