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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
98-13 Solid Waste Management Tax Waiver Solid Waste Management Tax
98-14 Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes Tobacco Tax
98-15 Sales and Use Tax - Capital Equipment - Generation of Electricity (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-16 Sales and Use Tax & Solid Waste Management Tax-Charges for Using Waste Compactors and Containers (Revoked and Replaced by Revenue Notice # 00-06) Sales and Use Tax, Solid Waste Management Tax Revoked
98-17 Sales and Use Tax - Biosolids Processing Equipment (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-18 Income Tax - Alimony Payments Individual Income Tax
98-19 Sales and Use Tax - Federal Excise Taxes Sales and Use Tax
98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment MinnesotaCare
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
98-22 Technical Corrections and Revocation of Obsolete Notices 95-09 and 95-01 Sales and Use Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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