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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
95-10 Sales Tax - Natural Gas Pipelines and Transporter Use Gas (Revoked by Revenue Notice # 02-24) Petroleum Taxes, Sales and Use Tax Revoked
96-03 Insurance Premium Tax - Bail Bonds (Revoked by Revenue Notice # 07-04) Insurance Taxes Revoked
96-04 Unfair Cigarette Sales Act -Unlawful for Wholesaler to give Rebates, Concessions or Discounts; Revocation of Revenue Notice 92-11 (Revoked by Revenue Notice # 97-08) Cigarette Tax, Tobacco Tax Revoked
96-08 Sales and Use Tax-Capital Equipment; Construction Contractor as Purchasing Agent (Technical Corrections by Revenue Notice # 02-20) (Revoked by Revenue Notice # 18-03) Sales and Use Tax Revoked
96-09 Sales and Use Tax-Capital Equipment; Research, Development, and Design (Revoked by Revenue Notice # 96-14) Sales and Use Tax Revoked
96-11 Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - What Activities Qualify (Revoked by Revenue Notice # 96-15) Sales and Use Tax Revoked
96-12 Sales and Use Tax-Capital Equipment and Replacement Capital Equipment-Attachment Equipment vs. Accessories (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
96-17 Sales and Use Tax-Determination of Capital Equipment vs. Replacement Capital Equipment (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
96-18 Sales and Use Tax-Ready Mix Transportation Charges (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
96-19 Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03) Corporation Franchise Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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