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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
03-04 Repeal of Obsolete Revenue Notices (Corrected by Revenue Notice # 03-06) Gross Earnings, Gross Premiums, Individual Income Tax, Lawful Gambling Tax, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax Corrected
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
03-02 Property Tax - Sustainable Forest Incentive Act - Violation of a Condition of Enrollment Property Tax, Property Tax Admin Replaced
03-01 Sales and Use Tax - Prepared Food - Amendment to Revenue Notice 01-12 (Revoked by Revenue Notice # 10-01) Sales and Use Tax Revoked
02-24 Sales and Use Tax - Revocation of Revenue Notice # 95-10 Sales and Use Tax
02-23 Sales and Use Tax - Exemption Certificates (Revoked by Revenue Notice # 09-06) Sales and Use Tax Revoked
02-22 Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools (Technical Corrections by Revenue Notice # 09-05) Sales and Use Tax Technical Correction
02-21 Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross Income Individual Income Tax
02-20 Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice # 07-10 and Revenue Notice # 09-01) Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax Amended
02-19 Solid Waste Management Tax - Waste Generated by Campus School Housing Solid Waste Management Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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