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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 Sort descending
04-03 Sales and Use Tax - Camp Fees Sales and Use Tax
04-07 Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation Corporation Franchise Tax
13-03 Sales and Use Tax - Sales in Minnesota - Duty Free Shops Sales and Use Tax
13-04 Individual Income, Corporate Franchise, and Estate and Trust Taxes - Furnishing Information Return in Electronic Form Corporation Franchise Tax, Estate Tax, Individual Income Tax
13-05 Lawful Gambling Tax - Linked Bingo Games Lawful Gambling Tax
04-01 Insurance Taxes - Negative Net Balances Insurance Taxes
03-14 Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice # 00-01 Sales and Use Tax
04-10 Sales and Use Tax - Exemption for Fund-Raising Events - Lawful Gambling Activities Lawful Gambling Tax, Sales and Use Tax
15-02 Sales and Use Tax – Care Services for Animals and Pet Grooming – Revocation and Replacement of Revenue Notice # 98-26 Sales and Use Tax
13-06 Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13 Tobacco Tax

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