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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
92-26 Income Tax - No Property Tax Refunds for Certain Homesteads (Amended by Revenue Notice # 93-08) Individual Income Tax, Property Tax Refund (up to 2023) Amended
92-25 Withholding - 1993 Withholding Deposits (Repealed by Revenue Notice # 03-06) Withholding Tax Revoked
92-24 Sales and Use Tax - Laundry and Cleaning Services (Modified on February 22, 2010) Sales and Use Tax Modified
92-23 Sales and Use Tax - Member Governed and Controlled Clubs that Provide Sports or Athletic Facilities for Members (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
92-22 Sales and Use Tax - Logging Equipment (Revoked and Superseded by Revenue Notice # 98-25) Sales and Use Tax Revoked
92-21 Income Tax - Tax Relief for Victims of Hurricane Iniki (Repealed by Revenue Notice # 03-04) Individual Income Tax Revoked
92-20 Income Tax - Tax Relief for Victims of Hurricane Andrew (Repealed by Revenue Notice # 03-04) Individual Income Tax Revoked
92-19 Sales and Use Tax: Application of Tax to Copies (Revoked by Revenue Notice # 98-23) Sales and Use Tax Revoked
92-18 Sales and Use Tax - Park and Travel Trailers (Repealed by Revenue Notice # 03-04) Sales and Use Tax Revoked
92-17 Sales and Use Tax - Taxability of Public Library Purchases (Revoked by Revenue Notice # 98-22) 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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