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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 Sort ascending | Tax Type | Notice Type |
|---|---|---|---|
| 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 |
| 19-02 | Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 | Individual Income Tax | |
| 99-08 | Tax Refund or Return Preparer Penalty (Revoked by Revenue Notice #19-02) | Corporation Franchise Tax, Estate Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 94-22 | Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law | Corporation Franchise Tax, Individual Income Tax | |
| 20-02 | Special Taxes – Tobacco Products Tax – Revocation of Revenue Notice # 12-10. | Tobacco Tax | New |
| 21-03 | Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 | MinnesotaCare | New |
| 94-21 | Special Taxes - Waste Collectors; Collection and Remittance of Solid Waste Assessment; Audit, Penalty, Enforcement, and Administrative Provisions; Replacement of Revenue Notice 94-15 (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 99-10 | Special Taxes - Unfair Cigarette Sales Act (Revoked by Revenue Notice # 07-04) | Cigarette Tax | Revoked |
| 93-11 | Special Taxes - Sports Bookmaking Tax | Sports Bookmaking Tax | |
| 06-01 | Special Taxes - Insurance Premiums Retaliatory Tax (Technical Corrections by Revenue Notice # 16-05) | Gross Premiums, Insurance Taxes | Technical Correction |
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