Revenue Notices


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
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
17-11 MinnesotaCare - Fair Market Value of Patient Services Furnished at a Reduced Price or No Charge; Revocation and Replacement of Revenue Notice # 98-21 MinnesotaCare
17-10 Sales and Use Tax – Construction Contracts with Exempt Entities – Revocation and Replacement of Revenue Notice # 95-05 Sales and Use Tax
17-09 Corporate Franchise Tax – Net Operating Loss Carryforwards – Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 (Minn. Tax Ct. Aug. 11, 2017) Corporation Franchise Tax
17-08 Sales and Use Tax – Admissions - Taxation of Room Rentals Sales and Use Tax
17-07 Sales and Use Tax – Golf, Country Club, and Athletic Club Memberships – Revocation of Revenue Notice # 00-05 Sales and Use Tax

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