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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
99-13 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 Technical Correction
99-08 Tax Refund or Return Preparer Penalty (Revoked by Revenue Notice #19-02) Corporation Franchise Tax, Estate Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax 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
98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment MinnesotaCare
98-10 MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
98-05 MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers MinnesotaCare
97-11 MinnesotaCare - Dietetic and Nutrition Services (Modified on May 7, 2007) MinnesotaCare Modified
97-10 MinnesotaCare - Social Work (Modified on October 22, 2007) MinnesotaCare Modified
97-02 MinnesotaCare-Sales of Medical Supplies to a Patient or Consumer; Clarification of Revenue Notices 93-26 & 94-03 (Revoked by Revenue Notice # 07-04) MinnesotaCare Revoked
94-20 MinnesotaCare - Industrial/Organizational Psychologists (Modified on November 15, 1999) MinnesotaCare Modified

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