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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
13-06 Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13 Tobacco Tax
22-02 Tobacco Products Tax – Delivery Seller Collection Responsibility – Revocation and Replacement of Revenue Notice # 20-03. Tobacco Tax
98-14 Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes Tobacco Tax
91-01 Transitional Periods for Sales and Use Tax Law Changes (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
92-11 Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04) Cigarette Tax, Sales and Use Tax Revoked
97-08 Unfair Cigarette Sales Act - Revocation of Revenue Notice # 96-04 Cigarette Tax, Sales and Use Tax
96-04 Unfair Cigarette Sales Act -Unlawful for Wholesaler to give Rebates, Concessions or Discounts; Revocation of Revenue Notice 92-11 (Revoked by Revenue Notice # 97-08) Cigarette Tax, Tobacco Tax Revoked
17-04 Unrelated Business Income Tax – Calculation of Income – Net Operating Loss Carryforwards Unrelated Business Income Tax (UBIT)
21-01 Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04 Unrelated Business Income Tax (UBIT)
92-25 Withholding - 1993 Withholding Deposits (Repealed by Revenue Notice # 03-06) Withholding Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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