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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
98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment MinnesotaCare
12-02 Sales and Use Tax – Home Health Care Services – Combination Contracts MinnesotaCare, Sales and Use Tax
09-01 MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 MinnesotaCare, Sales and Use Tax
16-04 MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 MinnesotaCare
17-11 MinnesotaCare - Fair Market Value of Patient Services Furnished at a Reduced Price or No Charge; Revocation and Replacement of Revenue Notice # 98-21 MinnesotaCare
21-03 Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 MinnesotaCare
05-12 Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" MinnesotaCare, Sales and Use Tax
02-20 Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice # 07-10 and Revenue Notice # 09-01) Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax Amended
93-13 MinnesotaCare - Health Care Provider (Modified on April 9, 2007) MinnesotaCare Modified
93-18 MinnesotaCare - Government Payments (Modified on May 7, 2007) MinnesotaCare Modified
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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