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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
17-06 Sales and Use Tax – Lodging and Related Services – Residential Short-Term Rentals Sales and Use Tax
17-03 Sales and Use Tax – Exemptions – Hospitals, Outpatient Surgical Centers and Critical Access Dental Providers; Revocation of Revenue Notice # 98-02 Sales and Use Tax
02-03 Corporate Franchise Tax - Revocation of Revenue Notice 96-19 Corporation Franchise Tax
17-04 Unrelated Business Income Tax – Calculation of Income – Net Operating Loss Carryforwards Unrelated Business Income Tax (UBIT)
17-05 Estate Tax – Pass-Through Entities – Calculation of Minnesota Gross Estate Estate Tax
17-08 Sales and Use Tax – Admissions - Taxation of Room Rentals Sales and Use Tax
17-09 Corporate Franchise Tax – Net Operating Loss Carryforwards – Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 (Minn. Tax Ct. Aug. 11, 2017) Corporation Franchise Tax
01-09 MinnesotaCare - Business Transactions in Minnesota MinnesotaCare
18-04 Improvements to Real Property - Revocation and Replacement of Revenue Notice #04-04 Sales and Use Tax
17-07 Sales and Use Tax – Golf, Country Club, and Athletic Club Memberships – Revocation of Revenue Notice # 00-05 Sales and Use Tax
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Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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