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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
06-08 Sales and Use Tax - Motor Vehicle Leases - Taxes and Fee (Modified on September 8, 2025) Sales and Use Tax Modified
05-11 Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes (Corrected on December 27, 2005) Alcoholic Beverage Tax, Sales and Use Tax Corrected
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
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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