field_block:node:page:title

Revenue Notices

field_block:node:page:body

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
98-21 MinnesotaCare - Fair Market Value for Patient Services (Technical Corrections by Revenue Notice # 16-04) (Revoked and Replaced by Revenue Notice # 17-11) MinnesotaCare Revoked
98-24 Sales and Use Tax-Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 (Revoked and Replaced by Revenue Notice # 00-05) Sales and Use Tax Revoked
99-03 Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) Collection Division Revoked
99-04 Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08) Collection Division Revoked
99-07 Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction Corporation Franchise Tax Revoked
99-08 Tax Refund or Return Preparer Penalty (Revoked by Revenue Notice #19-02) Corporation Franchise Tax, Estate Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax Revoked
99-10 Special Taxes - Unfair Cigarette Sales Act (Revoked by Revenue Notice # 07-04) Cigarette Tax Revoked
99-12 Sales and Use Tax-Food, Candy and Soft Drinks; Revocation and Replacement of Revenue Notice 92-09 (Revoked by Revenue Notice # 07-04) Sales and Use Tax Revoked
99-15 Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04) Corporation Franchise Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax Revoked
99-16 Sales and Use Tax - Sales Tax Exemption for Towns (Revoked by Revenue Notice # 12-08) Sales and Use Tax Revoked
  • Print Page

Contact Information

Email
Phone
Hours
Address
How Are We Doing?

Rate Our Website

field_block:node:page:field_related_pages

Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
field_block:node:page:field_last_updated
Last Updated