field_block:node:page:title

Revenue Notices

field_block:node:page:body

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
17-06 Sales and Use Tax – Lodging and Related Services – Residential Short-Term Rentals Sales and Use Tax
16-08 Sales and Use Tax – Parking Services – Revocation and Replacement of Revenue Notices # 00-02 and # 03-13 Sales and Use Tax
24-01 Sales and Use Tax – Sale and Purchase – Third-Party Installation Services Sales and Use Tax New
22-04 Sales and Use Tax – Sales Price – Services Necessary to Complete the Sale; Revocation and Replacement of Revenue Notice # 06-06 Sales and Use Tax
96-12 Sales and Use Tax-Capital Equipment and Replacement Capital Equipment-Attachment Equipment vs. Accessories (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
96-14 Sales and Use Tax-Capital Equipment-Research, Development, and Design; Revocation of Revenue Notice 96-09 (Modified on September 20, 2004) Sales and Use Tax Modified
96-15 Sales and Use Tax-Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 (Modified on September 20, 2004) Sales and Use Tax Modified
96-08 Sales and Use Tax-Capital Equipment; Construction Contractor as Purchasing Agent (Technical Corrections by Revenue Notice # 02-20) (Revoked by Revenue Notice # 18-03) Sales and Use Tax Revoked
96-09 Sales and Use Tax-Capital Equipment; Research, Development, and Design (Revoked by Revenue Notice # 96-14) Sales and Use Tax Revoked
  • Print Page

Contact Information

Email
Phone
Hours
Address
How Are We Doing?

Rate Our Website

field_block:node:page:field_related_pages

Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
field_block:node:page:field_last_updated
Last Updated