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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 ascending | Tax Type | Notice Type |
|---|---|---|---|
| 02-18 | Sales and Use Tax - Taxable Services - Tree, Bush, Shrub and Stump Removal; Revocation of Revenue Notice 92-12 (Revoked by Revenue Notice # 04-05) | Sales and Use Tax | Revoked |
| 02-17 | Sales and Use Tax - Taxable Sales - Delivery of Aggregate Materials and Concrete Block (Modified on June 9, 2008) | Sales and Use Tax | Modified |
| 06-09 | Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation | Petroleum Taxes, Sales and Use Tax | |
| 93-07 | Sales and Use Tax - Taxable Food Sold to or by Airlines (Modified on March 19, 2007) | Sales and Use Tax | Modified |
| 02-12 | Sales and Use Tax - Taxable Delivery Charges - Aggregate Materials (Modified on September 10, 2012) | Sales and Use Tax | Modified |
| 92-17 | Sales and Use Tax - Taxability of Public Library Purchases (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 12-01 | Sales and Use Tax - Special Fur Clothing Tax - Revocation of Revenue Notice # 01-04 | Fur Clothing Tax, Sales and Use Tax | |
| 02-02 | Sales and Use Tax - Soft Drinks (Revoked by Revenue Notice # 10-01) | Sales and Use Tax | Revoked |
| 02-10 | Sales and Use Tax - Single-Member Limited Liability Companies | Sales and Use Tax | |
| 03-13 | Sales and Use Tax - Services - Nonresidential Parking | Sales and Use Tax | Revoked |
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