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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
10-04 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax (Technical Corrections by Revenue Notice # 16-05) Corporation Franchise Tax, Individual Income Tax Technical Correction
99-01 Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
99-02 Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
95-02 Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20) Lawful Gambling Tax Technical Correction
07-02 Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction
95-01 Sales Tax - Fire Damage Cleaning Services (Technical Corrections by Revenue Notice # 07-05) Sales and Use Tax Technical Correction
06-12 MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
00-03 Sales and Use Tax - Exemptions - Materials Used or Consumed in Providing Taxable Services (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
06-07 MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
02-22 Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools (Technical Corrections by Revenue Notice # 09-05) 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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