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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
94-06 Gross Premium Tax - Cash Surrender Value (Technical Corrections by Revenue Notice # 07-05) Gross Premiums Technical Correction
95-01 Sales Tax - Fire Damage Cleaning Services (Technical Corrections by Revenue Notice # 07-05) Sales and Use Tax Technical Correction
95-02 Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20) Lawful Gambling Tax Technical Correction
95-09 Sales & Use Tax - Building, Cleaning, and Maintenance Services (Technical Corrections by Revenue Notice # 07-05) Sales and Use Tax Technical Correction
96-01 Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05) Collection Division Technical Correction
97-06 Sales and Use Tax-Exemptions for Police Car, Fire Truck, and Ambulance Accessories (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-12 Sales and Use Tax - Revocation of Revenue Notice 93-16 (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-13 Sales and Use Tax - Advertising Signs (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-14 Sales and Use Tax - Leases of Tangible Personal Property (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-01 Sales and Use Tax - Materials Used to Construct or Improve Correctional Facilities (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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