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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 | Tax Type | Notice Type Sort descending |
|---|---|---|---|
| 95-02 | Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20) | Lawful Gambling Tax | Technical Correction |
| 97-13 | Sales and Use Tax - Advertising Signs (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 00-06 | Sales and Use Tax & Solid Waste Management Tax - Charges for Purchasing and Using Waste Compactors and Waste Collection Containers; Revocation and Replacement of Revenue Notice 98-16 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax, Solid Waste Management Tax | Technical Correction |
| 98-23 | Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 10-04 | Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax (Technical Corrections by Revenue Notice # 16-05) | Corporation Franchise Tax, Individual Income Tax | Technical Correction |
| 97-14 | Sales and Use Tax - Leases of Tangible Personal Property (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 93-17 | Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22) | Sales and Use Tax | Technical Correction |
| 98-01 | Sales and Use Tax - Materials Used to Construct or Improve Correctional Facilities (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 14-02 | Income Tax - Apportionment of Compensation of Nonresident Corporate Board Members (Technical Corrections by Revenue Notice # 16-05) | Individual Income Tax | Technical Correction |
| 07-02 | Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05) | Sales and Use Tax | Technical Correction |
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