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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
91-13 Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular (Repealed by Revenue Notice # 03-04) Gross Earnings, Sales and Use Tax Revoked
91-12 Gross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services (Repealed by Revenue Notice # 03-04) Gross Earnings, Sales and Use Tax Revoked
91-11 Gross Earnings - Tax Rate on Cellular Services (Repealed by Revenue Notice # 03-04) Gross Earnings, Sales and Use Tax Revoked
94-06 Gross Premium Tax - Cash Surrender Value (Technical Corrections by Revenue Notice # 07-05) Gross Premiums Technical Correction
91-09 Implementation of Tax on 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07) Gross Earnings, Sales and Use Tax Revoked
18-04 Improvements to Real Property - Revocation and Replacement of Revenue Notice #04-04 Sales and Use Tax
13-08 Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classification - Revocation and Replacement of Revenue Notice # 98-08 and Revenue Notice # 97-03 Corporation Franchise Tax, Individual Income Tax
13-01 Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09 Corporation Franchise Tax, Individual Income Tax
98-08 Income and Corporate Franchise Tax-Federal Entity "Check the Box" Classifications (Revoked and Replaced by Revenue Notice #13-08) Corporation Franchise Tax, Individual Income Tax Revoked
94-24 Income Tax - 1993 Depreciation Modification (Revoked by Revenue Notice # 07-04) Individual Income Tax Revoked
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Minnesota Tax Laws
Minnesota Tax Rules
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Minnesota Legislature
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