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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
19-04 Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 Sales and Use Tax
18-05 Lease or Rental of Tangible Personal Property - Portable Toilets Sales and Use Tax
19-01 Late Filing Penalty - Revocation of Revenue Notice #01-08 Individual Income Tax
19-02 Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 Individual Income Tax
19-03 Physical Presence Nexus Standards – Revocation and Replacement of Revenue Notice # 00-10 Sales and Use Tax
11-01 Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through Entity Corporation Franchise Tax
10-05 Sales and Use Tax - Revocation of Revenue Notice # 02-05; Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice # 01-11 Sales and Use Tax
10-06 Technical Corrections to Prior Revenue Notices 06-12, 06-07, 05-09, 99-08, 98-10, and 93-15 MinnesotaCare, Sales and Use Tax
17-02 Individual Income and Corporate Franchise Tax – Nadler v. Commissioner – Minnesota Allocation Policy Corporation Franchise Tax, Individual Income Tax
11-02 Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends Corporation Franchise Tax, Individual Income Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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