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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
20-02 Special Taxes – Tobacco Products Tax – Revocation of Revenue Notice # 12-10. Tobacco Tax
21-01 Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04 Unrelated Business Income Tax (UBIT)
21-02 Prepared Food - Revocation of Revenue Notice # 10-01 Sales and Use Tax
21-03 Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 MinnesotaCare
21-04 Charitable Organization Exemption – Clarification of Qualifications for Exempt Status Sales and Use Tax
22-01 Mining Companies - Occupation Tax – Credit for Increasing Research Activities Mineral Taxes
22-02 Tobacco Products Tax – Delivery Seller Collection Responsibility – Revocation and Replacement of Revenue Notice # 20-03. Tobacco Tax
22-03 Civil Procedures - Substantial Understatement Penalty – Definitions
22-04 Sales and Use Tax – Sales Price – Services Necessary to Complete the Sale; Revocation and Replacement of Revenue Notice # 06-06 Sales and Use Tax
23-01 Income Tax – Statutory Resident Trusts – Application of the Due Process Clause Minimum Connections Test Fiduciary Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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