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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
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
98-17 Sales and Use Tax - Biosolids Processing Equipment (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax 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
98-10 MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare 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
93-15 MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) MinnesotaCare Technical Correction
97-06 Sales and Use Tax-Exemptions for Police Car, Fire Truck, and Ambulance Accessories (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
93-17 Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22) Sales and Use Tax Technical Correction
96-01 Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05) Collection Division Technical Correction
91-04 Exemption for Services Used in Agricultural Production (Technical Correction see Revenue Notice # 02-20) Sales and Use Tax Technical Correction
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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