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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
99-02 Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
95-09 Sales & Use Tax - Building, Cleaning, and Maintenance Services (Technical Corrections by Revenue Notice # 07-05) Sales and Use Tax Technical Correction
98-10 MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
98-15 Sales and Use Tax - Capital Equipment - Generation of Electricity (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-17 Sales and Use Tax - Biosolids Processing Equipment (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-23 Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
10-04 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax (Technical Corrections by Revenue Notice # 16-05) Corporation Franchise Tax, Individual Income Tax Technical Correction
99-01 Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
00-03 Sales and Use Tax - Exemptions - Materials Used or Consumed in Providing Taxable Services (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
06-12 MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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