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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
98-03 Sales and Use Tax - On-line Data Retrieval for Capital Equipment (Revoked by Revenue Notice # 06-03) Sales and Use Tax Revoked
98-02 Sales and Use Tax - Hospital Exemption (Modified on July 5, 2005) Sales and Use Tax Revoked
98-01 Sales and Use Tax - Materials Used to Construct or Improve Correctional Facilities (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-14 Sales and Use Tax - Leases of Tangible Personal Property (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-13 Sales and Use Tax - Advertising Signs (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-12 Sales and Use Tax - Revocation of Revenue Notice 93-16 (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
97-11 MinnesotaCare - Dietetic and Nutrition Services (Modified on May 7, 2007) MinnesotaCare Modified
97-10 MinnesotaCare - Social Work (Modified on October 22, 2007) MinnesotaCare Modified
97-09 Estate Tax Filing Requirements (Revoked by Revenue Notice # 12-04) Estate Tax Revoked
97-08 Unfair Cigarette Sales Act - Revocation of Revenue Notice # 96-04 Cigarette Tax, Sales and Use Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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