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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
99-07 Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction Corporation Franchise Tax Revoked
99-06 Sales and Use Tax - Technical Correction to Revenue Notice 98-01 (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
99-05 Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events (Modified on June 18, 2007) Sales and Use Tax Modified
99-04 Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08) Collection Division Revoked
99-03 Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) Collection Division Revoked
99-02 Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
99-01 Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-26 Sales and Use Tax - Kennel Services and Pet Grooming; Revocation and Replacement of Revenue Notice 92-04 (Revoked and Replaced by Revenue Notice # 15-02) Sales and Use Tax Replaced
98-25 Sales and Use Tax - Logging Equipment - Qualifying Equipment (Modified on April 2, 2007) Sales and Use Tax Modified
98-24 Sales and Use Tax-Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 (Revoked and Replaced by Revenue Notice # 00-05) 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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