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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 descending | Description | Tax Type | Notice Type |
---|---|---|---|
99-13 | MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 (Technical Corrections by Revenue Notices # 02-20 and # 07-05) | MinnesotaCare | Technical Correction |
99-14 | Sales and Use Tax - Farm Machinery; Revocation of Revenue Notice 94-16 and Clarification of Revenue Notice 92-02 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
99-15 | Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04) | Corporation Franchise Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax | Revoked |
99-16 | Sales and Use Tax - Sales Tax Exemption for Towns (Revoked by Revenue Notice # 12-08) | Sales and Use Tax | Revoked |
99-17 | Corporate Franchise Tax - Claim for Refund | Corporation Franchise Tax |