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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 |
|---|---|---|---|
| 05-05 | Sales and Use Tax - Definition of Reasonable Rental Value of Motor Vehicles | Sales and Use Tax | |
| 07-11 | Property Tax Refunds - Reissuing Uncashed Lapsed Warrants - Definition of Reasonable Cause | Individual Income Tax, Property Tax Refund | |
| 03-06 | Correction to Revenue Notice 03-04 | Individual Income Tax, Withholding Tax | |
| 93-02 | Corporate Franchise Tax - Corporations - Safe Harbor Leasing - Apportionment Factors | Corporation Franchise Tax | |
| 17-08 | Sales and Use Tax – Admissions - Taxation of Room Rentals | Sales and Use Tax | |
| 06-02 | Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail | Corporation Franchise Tax, Sales and Use Tax | |
| 08-10 | Individual Income and Withholding Taxes - Wages of Nonresident Individuals Assigned to Minnesota for Work Performed in Minnesota - Revocation of Revenue Notice # 01-10 | Individual Income Tax, Withholding Tax | |
| 02-07 | Sales and Use Tax - Revocation of Revenue Notice 92-27 | Sales and Use Tax | |
| 04-03 | Sales and Use Tax - Camp Fees | Sales and Use Tax | |
| 95-03 | Disclosure - Treatment of Public Sales Tax Returns | Sales and Use Tax |
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