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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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 00-01 | Sales and Use Tax - Definition of "Sponsored by" (Revoked and Replaced by Revenue Notice # 03-14) | Sales and Use Tax, Use Tax for individuals | Revoked |
| 00-02 | Sales and Use Tax - Parking Services (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Revoked |
| 00-03 | Sales and Use Tax - Exemptions - Materials Used or Consumed in Providing Taxable Services (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 00-04 | Sales and Use Tax - Sales Price - Mixed Transactions (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 00-05 | Sales and Use Tax - Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 98-24 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Revoked |
| 00-06 | Sales and Use Tax & Solid Waste Management Tax - Charges for Purchasing and Using Waste Compactors and Waste Collection Containers; Revocation and Replacement of Revenue Notice 98-16 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax, Solid Waste Management Tax | Technical Correction |
| 00-07 | MinnesotaCare - Hospital Gross Revenues | MinnesotaCare | |
| 00-08 | Sales and Use Tax - Ready-mixed Concrete and Trucks; Revocation of Revenue Notice 98-12 (Technical Corrections by Revenue Notice # 02-20) | Petroleum Taxes, Sales and Use Tax | Technical Correction |
| 00-09 | Income Tax - Taxation of Qualified State Tuition Programs (Technical Corrections by Revenue Notice # 02-20) | Individual Income Tax | Technical Correction |
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