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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 ascending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 96-08 | Sales and Use Tax-Capital Equipment; Construction Contractor as Purchasing Agent (Technical Corrections by Revenue Notice # 02-20) (Revoked by Revenue Notice # 18-03) | Sales and Use Tax | Revoked |
| 96-07 | Sales and Use Tax - Temporary Storage (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 96-06 | Sales Tax - Exempt Entities | Sales and Use Tax | |
| 96-05 | Sales Tax - Sales of Ultralight Planes | Sales and Use Tax | |
| 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 |
| 96-03 | Insurance Premium Tax - Bail Bonds (Revoked by Revenue Notice # 07-04) | Insurance Taxes | Revoked |
| 96-02 | Solid Waste Assessment Conversions for Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 96-01 | Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05) | Collection Division | Technical Correction |
| 95-10 | Sales Tax - Natural Gas Pipelines and Transporter Use Gas (Revoked by Revenue Notice # 02-24) | Petroleum Taxes, Sales and Use Tax | Revoked |
| 95-09 | Sales & Use Tax - Building, Cleaning, and Maintenance Services (Technical Corrections by Revenue Notice # 07-05) | Sales and Use Tax | Technical Correction |
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