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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 Sort descending
18-01 Individual Income Tax - Standard Deduction or Election to Itemize - Tax Year 2018 Individual Income Tax
12-09 Sales and Use Tax - Government Exemptions - Water Used Directly in Providing Fire Protection Sales and Use Tax
17-10 Sales and Use Tax – Construction Contracts with Exempt Entities – Revocation and Replacement of Revenue Notice # 95-05 Sales and Use Tax
17-11 MinnesotaCare - Fair Market Value of Patient Services Furnished at a Reduced Price or No Charge; Revocation and Replacement of Revenue Notice # 98-21 MinnesotaCare
17-12 Corporate Franchise Tax – Sales Factor – Transactional Taxes on Gross Receipts Corporation Franchise Tax
12-03 Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions Refund Individual Income Tax
00-07 MinnesotaCare - Hospital Gross Revenues MinnesotaCare
18-03 Capital Equipment - Revocation of Revenue Notice #96-08 Sales and Use Tax
01-07 Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07 Property Tax, Property Tax Admin
18-02 Property Tax - Sustainable Forest Incentive Act - Revocation and Replacement of Revenue Notice 03-02 Property Tax, Property Tax Admin

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