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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 16-05 | Technical Corrections to Prior Revenue Notices 1992-03, 1993-19, 2006-01, 2008-08, 2010-04, 2014-02 | Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, Unrelated Business Income Tax (UBIT) | |
| 09-03 | Tobacco Products Tax - Definition of Wholesale Sales Price - Proper Tax Calculation (Revoked by Revenue Notice # 12-13) | Cigarette Tax, Tobacco Tax | Revoked |
| 12-10 | Tobacco Products Tax - Taxability - E-Cigarettes | Tobacco Tax | Revoked |
| 12-13 | Tobacco Products Tax - Wholesale Sales Price Definition - Price List; Revocation and Replacement of Revenue Notice # 09-03 (Revoked by Revenue Notice # 13-06) | Tobacco Tax | Revoked |
| 13-06 | Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13 | Tobacco Tax | |
| 22-02 | Tobacco Products Tax – Delivery Seller Collection Responsibility – Revocation and Replacement of Revenue Notice # 20-03. | Tobacco Tax | New |
| 98-14 | Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes | Tobacco Tax | |
| 91-01 | Transitional Periods for Sales and Use Tax Law Changes (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 92-11 | Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04) | Cigarette Tax, Sales and Use Tax | Revoked |
| 97-08 | Unfair Cigarette Sales Act - Revocation of Revenue Notice # 96-04 | Cigarette Tax, Sales and Use Tax |
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