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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 ascending | Description | Tax Type | Notice Type |
---|---|---|---|
02-02 | Sales and Use Tax - Soft Drinks (Revoked by Revenue Notice # 10-01) | Sales and Use Tax | Revoked |
02-01 | Sales and Use Tax - Alcoholic Beverages, Dietary Supplements, and Tobacco (Revoked by Revenue Notice # 10-01) | Sales and Use Tax | Revoked |
01-12 | Sales and Use Tax - Prepared Food (Revoked and Replaced by Revenue Notice # 10-01) | Sales and Use Tax | Revoked |
01-11 | Sales and Use Tax - Transitional Period for Delivery Charges (Revoked by Revenue Notice # 02-05) | Sales and Use Tax | Revoked |
01-10 | Individual Income Tax - Assignability of Income Recognized on Employer Provided Stock Options; Revocation of Revenue Notice 96-21 (Revoked by Revenue Notice # 08-10) | Individual Income Tax | Revoked |
01-09 | MinnesotaCare - Business Transactions in Minnesota | MinnesotaCare | |
01-08 | Individual Income Tax - Late Filing Penalty (Revoked by Revenue Notice #19-01) | Individual Income Tax | Revoked |
01-07 | Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07 | Property Tax, Property Tax Admin | |
01-06 | Mortgage Registry Tax - Exemption for Mortgages that Secure Qualifying Agricultural Loans (Modified on February 22, 2010) | Deed Tax, Mortgage Registry Tax | Modified |
01-05 | 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 |