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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
06-07 MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
06-12 MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
07-02 Sales and Use Tax - Exemptions - Interstate Commerce (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction
08-08 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another State (Technical Corrections by Revenue Notice # 16-05) Corporation Franchise Tax, Individual Income Tax Technical Correction
94-12 MinnesotaCare - Who is the Taxpayer (Modified on November 8, 2004) (Technical Corrections by Revenue Notice # 07-05)(Technical Corrections by Revenue Notice # 16-04) MinnesotaCare Technical Correction
94-14 MinnesotaCare - Health Care Providers/Patient Services - Who/What is taxable? (Modified on May 7, 2007)(Technical Corrections by Revenue Notice # 16-04) MinnesotaCare Technical Correction
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
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
00-04 Sales and Use Tax - Sales Price - Mixed Transactions (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
00-06 Sales and Use Tax & Solid Waste Management Tax - Charges for Purchasing and Using Waste Compactors and Waste Collection Containers; Revocation and Replacement of Revenue Notice 98-16 (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax, Solid Waste Management Tax Technical Correction
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Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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