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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
93-19 Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss (Technical Corrections by Revenue Notice # 02-20)(Technical Corrections by Revenue Notice # 16-05) Individual Income Tax, Unrelated Business Income Tax (UBIT) Replaced
93-18 MinnesotaCare - Government Payments (Modified on May 7, 2007) MinnesotaCare Modified
93-17 Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22) Sales and Use Tax Technical Correction
93-16 Sales and Use Tax - Leased Seasonal Sites in Recreational Areas (Revoked by Revenue Notice # 97-12) Sales and Use Tax Revoked
93-15 MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) MinnesotaCare Technical Correction
93-14 MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) MinnesotaCare Revoked
93-13 MinnesotaCare - Health Care Provider (Modified on April 9, 2007) MinnesotaCare Modified
93-12 Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) Solid Waste Management Tax Revoked
93-11 Special Taxes - Sports Bookmaking Tax Sports Bookmaking Tax
93-10 Income Tax - Residents of Minnesota Living Abroad (Repealed by Revenue Notice # 03-04) Individual Income Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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