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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
96-02 Solid Waste Assessment Conversions for Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) Solid Waste Management Tax Revoked
96-21 Income Tax-Assignability of Income Recognized on Employer Provided Stock Options (Revoked by Revenue Notice # 01-10) Individual Income Tax Revoked
97-02 MinnesotaCare-Sales of Medical Supplies to a Patient or Consumer; Clarification of Revenue Notices 93-26 & 94-03 (Revoked by Revenue Notice # 07-04) MinnesotaCare Revoked
97-03 Corporate Income and Franchise Tax-Federal Entity "Check the Box" Classification Rule (Revoked and Replaced by Revenue Notice # 13-08) Corporation Franchise Tax, Individual Income Tax Revoked
97-09 Estate Tax Filing Requirements (Revoked by Revenue Notice # 12-04) Estate Tax Revoked
98-03 Sales and Use Tax - On-line Data Retrieval for Capital Equipment (Revoked by Revenue Notice # 06-03) Sales and Use Tax Revoked
98-08 Income and Corporate Franchise Tax-Federal Entity "Check the Box" Classifications (Revoked and Replaced by Revenue Notice #13-08) Corporation Franchise Tax, Individual Income Tax Revoked
98-09 Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01) Corporation Franchise Tax, Individual Income 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
98-16 Sales and Use Tax & Solid Waste Management Tax-Charges for Using Waste Compactors and Containers (Revoked and Replaced by Revenue Notice # 00-06) Sales and Use Tax, Solid Waste Management Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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