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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
09-04 Sales and Use Tax - Revocation of Revenue Notice # 05-07 Sales and Use Tax
09-05 Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02 Sales and Use Tax
09-06 Sales and Use Tax - Revocation of Revenue Notice # 02-23 Sales and Use Tax
09-07 Corporate Franchise Tax - Property Factor; Drop Shipping Corporation Franchise Tax
10-01 Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01 Sales and Use Tax
10-02 Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010 Estate Tax
98-05 MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers MinnesotaCare
98-13 Solid Waste Management Tax Waiver Solid Waste Management Tax
98-14 Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes Tobacco Tax
91-17 Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends Corporation Franchise Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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