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 |
|---|---|---|---|
| 92-01 | Insurance - Aggregation (Technical Corrections by Revenue Notice # 02-20) | Insurance Taxes | Technical Correction |
| 91-23 | Sales and Use Tax - Clothing and Wearing Apparel Exemption (Revoked by Revenue Notice # 07-04) | Sales and Use Tax | Revoked |
| 91-22 | Motor Vehicle Excise Tax - Exemption for Certain Municipal Vehicles | Sales and Use Tax | |
| 91-21 | Motor Vehicle Rental Tax (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 91-20 | Sales and Use Tax - Vehicle Accessories - Tax Base - Fabrication of Tangible Personal Property and Installation Charges (Revoked by Revenue Notice # 06-11) | Sales and Use Tax | Revoked |
| 91-19 | Aggregation of Capital Gains and Losses Not Permitted (Revoked by Revenue Notice # 92-14) | Corporation Franchise Tax | Revoked |
| 91-18 | Sales and Use Tax - Telephone Services (Revoked and Replaced by Revenue Notice # 03-10) | Sales and Use Tax | Revoked |
| 91-17 | Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends | Corporation Franchise Tax | |
| 91-16 | Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt - Revocation of Revenue Notice # 91-08 | Individual Income Tax | |
| 91-15 | Sales and Use Tax - Computer Software Maintenance Agreements (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
field_block:node:page:field_last_updated
Last Updated