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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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 00-10 | Sales and Use Tax - Nexus Standards (Revoked and replaced by Revenue Notice 19-03) | Sales and Use Tax | Replaced |
| 01-01 | Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Individual Income Tax, S Corporation Tax | Revoked |
| 01-02 | Tax Relief for the Victims of the Terrorist Attack on the World Trade Center and Pentagon (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 01-03 | Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 01-04 | Special Taxes - Fur Clothing Tax (Revoked by Revenue Notice # 12-01) | Fur Clothing Tax | Revoked |
| 01-05 | Mortgage Registry Tax - Exemption for Mortgages that Secure Loans Made Under Qualifying Government Affordable Housing Programs (Modified on March 5, 2012) | Deed Tax, Mortgage Registry Tax | Modified |
| 01-06 | Mortgage Registry Tax - Exemption for Mortgages that Secure Qualifying Agricultural Loans (Modified on February 22, 2010) | Deed Tax, Mortgage Registry Tax | Modified |
| 01-07 | Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07 | Property Tax, Property Tax Admin | |
| 01-08 | Individual Income Tax - Late Filing Penalty (Revoked by Revenue Notice #19-01) | Individual Income Tax | Revoked |
| 01-09 | MinnesotaCare - Business Transactions in Minnesota | MinnesotaCare |
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