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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
92-06 Sales and Use Tax - Detective and Security Services (Revoked by Revenue Notice # 03-08) Sales and Use Tax Revoked
92-05 Sales and Use Tax - Application of Tax to Copies (Revoked by Revenue Notice # 98-23) Sales and Use Tax Revoked
92-04 Sales and Use Tax - Kennel Services and Pet Grooming (Revoked and Superseded by Revenue Notice # 98-26) Sales and Use Tax Revoked
92-03 ERISA Plans and Unrelated Business Income Tax (UBIT)(Technical Corrections by Revenue Notice # 16-05) Unrelated Business Income Tax (UBIT) Technical Correction
92-02 Sales and Use Tax - Farm Machinery (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
92-01 Insurance - Aggregation (Technical Corrections by Revenue Notice # 02-20) Insurance Taxes Technical Correction
91-23 Sales and Use Tax - Clothing and Wearing Apparel Exemption (Revoked by Revenue Notice # 07-04) Sales and Use Tax Revoked
91-22 Motor Vehicle Excise Tax - Exemption for Certain Municipal Vehicles Sales and Use Tax
91-21 Motor Vehicle Rental Tax (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
91-20 Sales and Use Tax - Vehicle Accessories - Tax Base - Fabrication of Tangible Personal Property and Installation Charges (Revoked by Revenue Notice # 06-11) 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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