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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 |
|---|---|---|---|
| 94-13 | Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations (Repealed by Revenue Notice # 03-04) | Lawful Gambling Tax | Revoked |
| 92-08 | Lawful Gambling - Annual Audit of Licensed Organizations(Revoked by Revenue Notice # 07-04) | Lawful Gambling Tax | Revoked |
| 91-14 | Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling (Revoked by Revenue Notice # 07-04) | Lawful Gambling Tax | Revoked |
| 13-05 | Lawful Gambling Tax - Linked Bingo Games | Lawful Gambling Tax | |
| 95-02 | Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20) | Lawful Gambling Tax | Technical Correction |
| 18-05 | Lease or Rental of Tangible Personal Property - Portable Toilets | Sales and Use Tax | |
| 22-01 | Mining Companies - Occupation Tax – Credit for Increasing Research Activities | Mineral Taxes | New |
| 94-05 | Minnesota Unfair Cigarette Sales Act-Meeting Competition (Revoked by Revenue Notice # 07-04) | Cigarette Tax, Sales and Use Tax | Revoked |
| 09-01 | MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 | MinnesotaCare, Sales and Use Tax | |
| 01-09 | MinnesotaCare - Business Transactions in Minnesota | MinnesotaCare |
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