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
00-08 Sales and Use Tax - Ready-mixed Concrete and Trucks; Revocation of Revenue Notice 98-12 (Technical Corrections by Revenue Notice # 02-20) Petroleum Taxes, Sales and Use Tax Technical Correction
00-09 Income Tax - Taxation of Qualified State Tuition Programs (Technical Corrections by Revenue Notice # 02-20) Individual Income Tax Technical Correction
02-22 Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction
91-04 Exemption for Services Used in Agricultural Production (Technical Correction see Revenue Notice # 02-20) Sales and Use Tax Technical Correction
92-01 Insurance - Aggregation (Technical Corrections by Revenue Notice # 02-20) Insurance Taxes Technical Correction
92-02 Sales and Use Tax - Farm Machinery (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
92-03 ERISA Plans and Unrelated Business Income Tax (UBIT)(Technical Corrections by Revenue Notice # 16-05) Unrelated Business Income Tax (UBIT) Technical Correction
92-13 Sales and Use Tax - Road-Building Materials (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
93-15 MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) MinnesotaCare Technical Correction
93-17 Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22) Sales and Use Tax Technical Correction
  • 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