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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 ascending
04-08 Collections - Revocation of Revenue Notice 99-04 Collection Division, Lawful Gambling Tax, Sales and Use Tax
07-06 MinnesotaCare Tax and Sales Tax - Patient Services - Massage Therapy; Revocation and Replacement of Revenue Notices 03-09 and 94-11 MinnesotaCare, Sales and Use Tax
98-18 Income Tax - Alimony Payments Individual Income Tax
12-09 Sales and Use Tax - Government Exemptions - Water Used Directly in Providing Fire Protection Sales and Use Tax
17-03 Sales and Use Tax – Exemptions – Hospitals, Outpatient Surgical Centers and Critical Access Dental Providers; Revocation of Revenue Notice # 98-02 Sales and Use Tax

Contact Info

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