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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 |
|---|---|---|---|
| 96-04 | Unfair Cigarette Sales Act -Unlawful for Wholesaler to give Rebates, Concessions or Discounts; Revocation of Revenue Notice 92-11 (Revoked by Revenue Notice # 97-08) | Cigarette Tax, Tobacco Tax | Revoked |
| 17-04 | Unrelated Business Income Tax – Calculation of Income – Net Operating Loss Carryforwards | Unrelated Business Income Tax (UBIT) | |
| 21-01 | Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04 | Unrelated Business Income Tax (UBIT) | New |
| 92-25 | Withholding - 1993 Withholding Deposits (Repealed by Revenue Notice # 03-06) | Withholding Tax | Revoked |
| 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 |
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