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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
94-25 Sales Tax on Motor Vehicles-Rebates (Revoked by Revenue Notice 94-25-Revoked (See page 1 of document) Sales and Use Tax Revoked
91-06 Sales/Use Tax - Isolated or Occasional Sales (Modified on December 20, 2004) Sales and Use Tax Modified
02-11 School Meals - Board Contracts at Colleges, Universities, or Private Career School Sales and Use Tax
94-15 Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions (Revoked and Replaced by Revenue Notice # 94-21) Solid Waste Management Tax Revoked
96-02 Solid Waste Assessment Conversions for Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) Solid Waste Management Tax Revoked
02-19 Solid Waste Management Tax - Waste Generated by Campus School Housing Solid Waste Management Tax
98-13 Solid Waste Management Tax Waiver Solid Waste Management Tax
93-01 Special Taxes - Bad Debt Deduction on Cigarette and Tobacco Products Tax Return (Revoked by Revenue Notice # 07-04) Cigarette Tax, Tobacco Tax Revoked
05-14 Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (Corrected on December 27, 2005) Cigarette Tax, Sales and Use Tax Corrected
94-19 Special Taxes - Discounts and Coupons in Relation to Bingo Gross Receipts Lawful Gambling Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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