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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
99-15 Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04) Corporation Franchise Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax Revoked
03-09 MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 (Revoked and Replaced by Revenue Notice # 07-06) MinnesotaCare, Sales and Use Tax Revoked
93-04 MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) MinnesotaCare Revoked
93-05 MinnesotaCare - Gross Revenues Subject to Tax (Revoked by Revenue Notice # 07-04) MinnesotaCare Revoked
93-06 MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments (Revoked by Revenue Notice # 07-04) MinnesotaCare Revoked
93-14 MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) MinnesotaCare Revoked
93-26 MinnesotaCare - Medical Supplies, Appliances and Equipment - Sale, Rental and Repair (Revoked by Revenue Notice # 07-04) MinnesotaCare Revoked
98-21 MinnesotaCare - Fair Market Value for Patient Services (Technical Corrections by Revenue Notice # 16-04) (Revoked and Replaced by Revenue Notice # 17-11) MinnesotaCare Revoked
99-13 MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 (Technical Corrections by Revenue Notices # 02-20 and # 07-05) MinnesotaCare Replaced
93-18 MinnesotaCare - Government Payments (Modified on May 7, 2007) MinnesotaCare Modified
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Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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