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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
94-10 Income Tax - Estimated Taxes (Repealed by Revenue Notice # 03-04) Individual Income Tax Revoked
94-11 MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) MinnesotaCare, Sales and Use Tax Revoked
94-13 Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations (Repealed by Revenue Notice # 03-04) Lawful Gambling Tax Revoked
02-09 Sales and Use Tax - Internet Access Charges (Revoked and Replaced by Revenue Notice # 05-01) Sales and Use Tax Revoked
94-15 Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions (Revoked and Replaced by Revenue Notice # 94-21) Solid Waste Management Tax Revoked
02-06 Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04) Corporation Franchise Tax Revoked
02-05 Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11 (Revoked by Revenue Notice # 10-05) Sales and Use Tax Revoked
02-04 Sales and Use Tax - Candy (Revoked by Revenue Notice # 10-01) Sales and Use Tax Revoked
98-12 Sales and Use Tax - Transitional Period for Sales of Ready-Mix (Revoked by Revenue Notice # 00-08) Petroleum Taxes, Sales and Use Tax Revoked
07-12 Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation after Adverse Property Tax Exemption Determination (Revoked by Revenue Notice # 14-01) Sales and Use Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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