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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
92-16 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners (Revoked and Replaced by Revenue Notice # 08-03) Corporation Franchise Tax Revoked
92-15 Administration and Compliance - Electronic Funds Transfer (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked
92-14 Revocation of Revenue Notice # 91-19 Corporation Franchise Tax
92-13 Sales and Use Tax - Road-Building Materials (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
92-12 Sales and Use Tax - Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 02-18) Sales and Use Tax Revoked
92-11 Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04) Cigarette Tax, Sales and Use Tax Revoked
92-10 Sales and Use Tax - Agricultural Production (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
92-09 Sales and Use Tax - Application to Candy and Soft Drinks (Revoked by Revenue Notice # 99-12) Sales and Use Tax Revoked
92-08 Lawful Gambling - Annual Audit of Licensed Organizations(Revoked by Revenue Notice # 07-04) Lawful Gambling Tax Revoked
92-07 Powers of Attorney - Acceptance of Faxes and Photocopies (Modified on May 31, 2005) Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Modified
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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