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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.)
Find a Revenue Notice
| Number | Description | Tax Type | Notice Type |
|---|---|---|---|
| 19-04 | Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 | Sales and Use Tax | |
| 19-03 | Physical Presence Nexus Standards – Revocation and Replacement of Revenue Notice # 00-10 | Sales and Use Tax | New |
| 19-02 | Tax Refund or Return Preparer Penalty - Revocation of Revenue Notice #99-08 | Individual Income Tax | |
| 19-01 | Late Filing Penalty - Revocation of Revenue Notice #01-08 | Individual Income Tax | |
| 18-05 | Lease or Rental of Tangible Personal Property - Portable Toilets | Sales and Use Tax | |
| 18-04 | Improvements to Real Property - Revocation and Replacement of Revenue Notice #04-04 | Sales and Use Tax | |
| 18-03 | Capital Equipment - Revocation of Revenue Notice #96-08 | Sales and Use Tax | |
| 18-02 | Property Tax - Sustainable Forest Incentive Act - Revocation and Replacement of Revenue Notice 03-02 | Property Tax, Property Tax Admin | New |
| 18-01 | Individual Income Tax - Standard Deduction or Election to Itemize - Tax Year 2018 | Individual Income Tax | New |
| 17-12 | Corporate Franchise Tax – Sales Factor – Transactional Taxes on Gross Receipts | Corporation Franchise Tax |
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