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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 Sort descending |
|---|---|---|---|
| 98-19 | Sales and Use Tax - Federal Excise Taxes | Sales and Use Tax | |
| 17-04 | Unrelated Business Income Tax – Calculation of Income – Net Operating Loss Carryforwards | Unrelated Business Income Tax (UBIT) | |
| 05-12 | Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" | MinnesotaCare, Sales and Use Tax | |
| 08-06 | Petroleum Tax - Administrative Issue - Distributor Storage | Petroleum Taxes | |
| 02-03 | Corporate Franchise Tax - Revocation of Revenue Notice 96-19 | Corporation Franchise Tax | |
| 03-14 | Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice # 00-01 | Sales and Use Tax | |
| 93-11 | Special Taxes - Sports Bookmaking Tax | Sports Bookmaking Tax | |
| 97-08 | Unfair Cigarette Sales Act - Revocation of Revenue Notice # 96-04 | Cigarette Tax, Sales and Use Tax | |
| 13-07 | Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24 | Corporation Franchise Tax | |
| 16-02 | Admissions - Features of Admission (Modified on December 17, 2018) | Sales and Use Tax |
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