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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
06-09 Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation Petroleum Taxes, Sales and Use Tax
06-10 Sales and Use Tax - Fabrication Labor - Prefinishing Woodwork Sales and Use Tax
06-11 Sales and Use Tax - Sales Price - Labor Charges; Revocation of Revenue Notice 91-20 Sales and Use Tax
23-01 Income Tax – Statutory Resident Trusts – Application of the Due Process Clause Minimum Connections Test Fiduciary Tax
22-04 Sales and Use Tax – Sales Price – Services Necessary to Complete the Sale; Revocation and Replacement of Revenue Notice # 06-06 Sales and Use Tax
07-01 Sales and Use Tax - Utilities - Agricultural Production Animals Sales and Use Tax
22-03 Civil Procedures - Substantial Understatement Penalty – Definitions
07-03 Sales and Use Tax - Industrial Production Exemption - Taxability of Returnable Skids and Pallets Sales and Use Tax
07-04 Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05 Cigarette Tax, Corporation Franchise Tax, Estate Tax, Individual Income Tax, Insurance Taxes, Lawful Gambling Tax, MinnesotaCare, Petroleum Taxes, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax
98-13 Solid Waste Management Tax Waiver Solid Waste Management Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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