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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 ascending |
---|---|---|---|
00-04 | Sales and Use Tax - Sales Price - Mixed Transactions (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
91-04 | Exemption for Services Used in Agricultural Production (Technical Correction see Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
08-08 | Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another State (Technical Corrections by Revenue Notice # 16-05) | Corporation Franchise Tax, Individual Income Tax | Technical Correction |
95-01 | Sales Tax - Fire Damage Cleaning Services (Technical Corrections by Revenue Notice # 07-05) | Sales and Use Tax | Technical Correction |
97-12 | Sales and Use Tax - Revocation of Revenue Notice 93-16 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
06-12 | MinnesotaCare Tax - Patient Services - Cosmetology Services (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
98-10 | MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
06-01 | Special Taxes - Insurance Premiums Retaliatory Tax (Technical Corrections by Revenue Notice # 16-05) | Gross Premiums, Insurance Taxes | Technical Correction |
93-15 | MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) | MinnesotaCare | Technical Correction |
95-02 | Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20) | Lawful Gambling Tax | Technical Correction |