field_block:node:page:title
Revenue Notices
field_block:node:page:body
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 |
|---|---|---|---|
| 13-02 | Corporate Franchise Tax Credit - Job Opportunity Building Zones - Member of a Pass-through Entity | Corporation Franchise Tax | |
| 17-09 | Corporate Franchise Tax – Net Operating Loss Carryforwards – Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 (Minn. Tax Ct. Aug. 11, 2017) | Corporation Franchise Tax | |
| 06-03 | Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-0 | Sales and Use Tax | |
| 09-02 | Sales and Use Tax - Revocation of Revenue Notices # 05-06 and # 05-13 | Sales and Use Tax | |
| 10-05 | Sales and Use Tax - Revocation of Revenue Notice # 02-05; Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice # 01-11 | Sales and Use Tax | |
| 99-11 | Sales and Use Tax/Lawful Gambling Tax - Local Sales Tax on Sales from Distributors to Organizations | Lawful Gambling Tax, Sales and Use Tax | |
| 19-02 | Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 | Individual Income Tax | |
| 02-21 | Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross Income | Individual Income Tax | |
| 98-14 | Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes | Tobacco Tax | |
| 12-06 | Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate | Corporation Franchise Tax, Individual Income Tax, Insurance Taxes |
field_block:node:page:field_last_updated
Last Updated