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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 |
|---|---|---|---|
| 98-22 | Technical Corrections and Revocation of Obsolete Notices 95-09 and 95-01 | Sales and Use Tax | |
| 13-01 | Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09 | Corporation Franchise Tax, Individual Income Tax | |
| 17-07 | Sales and Use Tax – Golf, Country Club, and Athletic Club Memberships – Revocation of Revenue Notice # 00-05 | Sales and Use Tax | |
| 08-09 | Petroleum Tax - Administration Issues - Surcharge Administration and Qualifying Service Station Credit | Petroleum Taxes | |
| 99-09 | Petroleum Tax - Power Take-off Unit (PTO) Refunds | Petroleum Taxes | |
| 09-01 | MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 | MinnesotaCare, Sales and Use Tax | |
| 18-05 | Lease or Rental of Tangible Personal Property - Portable Toilets | Sales and Use Tax | |
| 02-19 | Solid Waste Management Tax - Waste Generated by Campus School Housing | Solid Waste Management Tax | |
| 12-04 | Estate Tax – Filing Requirements – Revocation of Revenue Notice # 97-09 | Estate Tax | |
| 16-06 | Administration and Compliance - Subpoenas - Reimbursement of Third-Party Record Keepers' Reasonable Costs; Revocation of Revenue Notice # 04-06 | Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax |
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