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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
12-02 Sales and Use Tax – Home Health Care Services – Combination Contracts MinnesotaCare, Sales and Use Tax
10-06 Technical Corrections to Prior Revenue Notices 06-12, 06-07, 05-09, 99-08, 98-10, and 93-15 MinnesotaCare, Sales and Use Tax
00-07 MinnesotaCare - Hospital Gross Revenues MinnesotaCare
01-09 MinnesotaCare - Business Transactions in Minnesota MinnesotaCare
94-18 MinnesotaCare - Employee Assistance Programs MinnesotaCare
98-05 MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers MinnesotaCare
98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment 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
23-02 MinnesotaCare Taxes – Examinations for Utilization Reviews, Insurance Claims or Eligibility, Litigation, and Employment – Revocation and Replacement of Revenue Notice # 99-13 MinnesotaCare
21-03 Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 MinnesotaCare
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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