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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
02-06 Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04) Corporation Franchise Tax Revoked
99-07 Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction Corporation Franchise Tax Revoked
96-16 Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies Corporation Franchise Tax, Sales and Use Tax
04-08 Collections - Revocation of Revenue Notice 99-04 Collection Division, Lawful Gambling Tax, Sales and Use Tax
05-04 Collections - Revocation of Revenue Notice 99-03 Collection Division
96-01 Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05) Collection Division Technical Correction
99-03 Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) Collection Division Revoked
99-04 Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08) Collection Division Revoked
01-03 Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked
22-03 Civil Procedures - Substantial Understatement Penalty – Definitions
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Minnesota Tax Laws
Minnesota Tax Rules
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Minnesota Legislature
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