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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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 07-12 | Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation after Adverse Property Tax Exemption Determination (Revoked by Revenue Notice # 14-01) | Sales and Use Tax | Revoked |
| 08-01 | Sales and Use Tax - Agricultural Production - Grain Drying (Corrected by Revenue Notice # 08-05) | Sales and Use Tax | Corrected |
| 08-02 | Sales and Use Tax - Internet Access Charges - Revocation of Revenue Notice # 05-01 | Sales and Use Tax | |
| 08-03 | Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16 | Corporation Franchise Tax | |
| 08-04 | Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06 | Corporation Franchise Tax | Revoked |
| 08-05 | Sales and Use Tax - Correction to Revenue Notice # 08-01 | Sales and Use Tax | |
| 08-06 | Petroleum Tax - Administrative Issue - Distributor Storage | Petroleum Taxes | |
| 08-07 | Sales and Use Tax - Lawn and Tree Services - Revocation of Revenue Notice # 04-05 | Sales and Use Tax | |
| 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 |
| 08-09 | Petroleum Tax - Administration Issues - Surcharge Administration and Qualifying Service Station Credit | Petroleum Taxes |
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