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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 ascending |
---|---|---|---|
06-06 | Sales and Use Tax - Sales Price - Interior Design Services | Sales and Use Tax | |
09-05 | Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02 | Sales and Use Tax | |
11-02 | Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends | Corporation Franchise Tax, Individual Income Tax | |
02-11 | School Meals - Board Contracts at Colleges, Universities, or Private Career School | Sales and Use Tax | |
04-07 | Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation | Corporation Franchise Tax | |
98-05 | MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers | MinnesotaCare | |
15-03 | Sales and Use Tax - Multiple Points of Use - Limitation on Purchaser Refund Claims and Amended Returns | Sales and Use Tax | |
19-05 | Domicile Considerations - Revocation of Revenue Notice # 16-01 | Individual Income Tax | |
07-05 | Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15 | Collection Division, Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax, Withholding Tax | |
02-24 | Sales and Use Tax - Revocation of Revenue Notice # 95-10 | Sales and Use Tax |