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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 21-04 | Charitable Organization Exemption – Clarification of Qualifications for Exempt Status | Sales and Use Tax | New |
| 22-03 | Civil Procedures - Substantial Understatement Penalty – Definitions | New | |
| 01-03 | Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 99-04 | Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08) | Collection Division | Revoked |
| 99-03 | Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) | Collection Division | Revoked |
| 96-01 | Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05) | Collection Division | Technical Correction |
| 05-04 | Collections - Revocation of Revenue Notice 99-03 | Collection Division | |
| 04-08 | Collections - Revocation of Revenue Notice 99-04 | Collection Division, Lawful Gambling Tax, Sales and Use Tax | |
| 96-16 | Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies | Corporation Franchise Tax, Sales and Use Tax | |
| 99-07 | Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction | Corporation Franchise Tax | Revoked |
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