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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
03-13 Sales and Use Tax - Services - Nonresidential Parking Sales and Use Tax Revoked
93-22 Sales and Use Tax - Concession and Gaming Prizes (Revoked by Revenue Notice # 98-22) Lawful Gambling Tax, Sales and Use Tax Revoked
04-02 Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty (Revoked by Revenue Notice # 07-04) Individual Income Tax, Withholding Tax Revoked
92-08 Lawful Gambling - Annual Audit of Licensed Organizations(Revoked by Revenue Notice # 07-04) Lawful Gambling Tax Revoked
93-04 MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) MinnesotaCare Revoked
92-12 Sales and Use Tax - Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 02-18) Sales and Use Tax Revoked
92-11 Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04) Cigarette Tax, Sales and Use Tax Revoked
92-10 Sales and Use Tax - Agricultural Production (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
92-09 Sales and Use Tax - Application to Candy and Soft Drinks (Revoked by Revenue Notice # 99-12) Sales and Use Tax Revoked
92-04 Sales and Use Tax - Kennel Services and Pet Grooming (Revoked and Superseded by Revenue Notice # 98-26) Sales and Use Tax Revoked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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