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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 |
|---|---|---|---|
| 15-02 | Sales and Use Tax – Care Services for Animals and Pet Grooming – Revocation and Replacement of Revenue Notice # 98-26 | Sales and Use Tax | |
| 19-04 | Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 | Sales and Use Tax | |
| 08-11 | MinnesotaCare - Revocation of Revenue Notice # 93-04 | MinnesotaCare | |
| 07-04 | Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05 | Cigarette Tax, Corporation Franchise Tax, Estate Tax, Individual Income Tax, Insurance Taxes, Lawful Gambling Tax, MinnesotaCare, Petroleum Taxes, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax | |
| 12-08 | Sales and Use Tax - Exemption for Towns; Revocation of Revenue Notice # 99-16 | Sales and Use Tax | |
| 17-01 | Corporate Franchise Tax – Apportionment of Income – Revocation of Revenue Notice # 08-04 | Corporation Franchise Tax | |
| 08-03 | Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16 | Corporation Franchise Tax | |
| 03-11 | Sales and Use Tax - Gravel Sales - Revocation of Revenue Notice # 95-08 | Sales and Use Tax | |
| 91-22 | Motor Vehicle Excise Tax - Exemption for Certain Municipal Vehicles | Sales and Use Tax | |
| 17-12 | Corporate Franchise Tax – Sales Factor – Transactional Taxes on Gross Receipts | Corporation Franchise Tax |
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