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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

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