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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 |
|---|---|---|---|
| 91-14 | Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling (Revoked by Revenue Notice # 07-04) | Lawful Gambling Tax | Revoked |
| 91-13 | Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular (Repealed by Revenue Notice # 03-04) | Gross Earnings, Sales and Use Tax | Revoked |
| 91-12 | Gross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services (Repealed by Revenue Notice # 03-04) | Gross Earnings, Sales and Use Tax | Revoked |
| 91-11 | Gross Earnings - Tax Rate on Cellular Services (Repealed by Revenue Notice # 03-04) | Gross Earnings, Sales and Use Tax | Revoked |
| 91-10 | Gross Earnings - Billing and Collection Services on Minnesota Calls to 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07) | Gross Earnings, Sales and Use Tax | Revoked |
| 91-09 | Implementation of Tax on 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07) | Gross Earnings, Sales and Use Tax | Revoked |
| 91-08 | Income Tax - Definition of Contribution for Purposes of Issuing an Official Receipt (Form EP-3) for the Political Contribution Refund (Revoked by Revenue Notice # 91-16) | Individual Income Tax | Revoked |
| 91-07 | Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contribution Refund (Revoked by Revenue Notice # 12-03) | Individual Income Tax | Revoked |
| 91-06 | Sales/Use Tax - Isolated or Occasional Sales (Modified on December 20, 2004) | Sales and Use Tax | Modified |
| 91-05 | Sales Tax - Isolated or Occasional Sale of Services (Revoked by Revenue Notice # 07-04) | Sales and Use Tax | Revoked |
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