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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
94-13 Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations (Repealed by Revenue Notice # 03-04) Lawful Gambling Tax Revoked
94-11 MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) MinnesotaCare, Sales and Use Tax Revoked
94-10 Income Tax - Estimated Taxes (Repealed by Revenue Notice # 03-04) Individual Income Tax Revoked
94-09 Sales and Use Tax - Golf, country club and athletic club memberships (Revoked by Revenue Notice # 98-24) Sales and Use Tax Revoked
94-08 Sales and Use Tax - Capital Equipment - Ready Mix Mixing Units (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
03-13 Sales and Use Tax - Services - Nonresidential Parking Sales and Use Tax Revoked
93-23 Sales and Use Tax - Local Taxes - Credit For Taxes Paid To Another City (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
94-01 Income Tax and Withholding Tax - Employer-provided Educational Assistance (Repealed by Revenue Notice # 03-04) Individual Income Tax, Withholding Tax Revoked
03-03 Individual Income Tax - Alternative Minimum Tax and Contributions to Non-Minnesota Charitable Organizations (Revoked by Revenue Notice # 07-04) Individual Income Tax Revoked
02-23 Sales and Use Tax - Exemption Certificates (Revoked by Revenue Notice # 09-06) Sales and Use Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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