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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 |
|---|---|---|---|
| 06-10 | Sales and Use Tax - Fabrication Labor - Prefinishing Woodwork | Sales and Use Tax | |
| 06-09 | Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation | Petroleum Taxes, Sales and Use Tax | |
| 06-08 | Sales and Use Tax - Motor Vehicle Leases - Taxes and Fee (Modified on February 23, 2009) | Sales and Use Tax | Modified |
| 06-07 | MinnesotaCare Tax - Exemptions and Credits - Research (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 06-06 | Sales and Use Tax - Sales Price - Interior Design Services | Sales and Use Tax | |
| 06-05 | Sales and Use Tax - Use Tax - Fractional Ownership Interests | Sales and Use Tax | |
| 06-04 | Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return - Revocation and Replacement of Revenue Notice 02-16 (Revoked and replaced by # 10-03) | Estate Tax, Individual Income Tax | Revoked |
| 06-03 | Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-0 | Sales and Use Tax | |
| 06-02 | Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail | Corporation Franchise Tax, Sales and Use Tax | |
| 06-01 | Special Taxes - Insurance Premiums Retaliatory Tax (Technical Corrections by Revenue Notice # 16-05) | Gross Premiums, Insurance Taxes | Technical Correction |
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