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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 |
|---|---|---|---|
| 20-03 | Out-of-State Retailers – Collection Responsibility | Tobacco Tax | Replaced |
| 20-02 | Special Taxes – Tobacco Products Tax – Revocation of Revenue Notice # 12-10. | Tobacco Tax | New |
| 20-01 | Insurance Taxes – Nonadmitted Insurance Premium Tax – Broker Fees | Insurance Taxes, Insurance Premium Tax | New |
| 19-05 | Domicile Considerations - Revocation of Revenue Notice # 16-01 | Individual Income Tax | |
| 19-04 | Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 | Sales and Use Tax | |
| 19-03 | Physical Presence Nexus Standards – Revocation and Replacement of Revenue Notice # 00-10 | Sales and Use Tax | New |
| 19-02 | Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 | Individual Income Tax | |
| 19-01 | Late Filing Penalty - Revocation of Revenue Notice #01-08 | Individual Income Tax | |
| 18-05 | Lease or Rental of Tangible Personal Property - Portable Toilets | Sales and Use Tax | |
| 18-04 | Improvements to Real Property - Revocation and Replacement of Revenue Notice #04-04 | Sales and Use Tax |
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