Revenue Notices


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.)

Find a Revenue Notice

Number Description Tax Type Notice Type
17-09 Corporate Franchise Tax – Net Operating Loss Carryforwards – Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 (Minn. Tax Ct. Aug. 11, 2017) Corporation Franchise Tax
17-08 Sales and Use Tax – Admissions - Taxation of Room Rentals Sales and Use Tax
17-07 Sales and Use Tax – Golf, Country Club, and Athletic Club Memberships – Revocation of Revenue Notice # 00-05 Sales and Use Tax
17-06 Sales and Use Tax – Lodging and Related Services – Residential Short-Term Rentals Sales and Use Tax
17-05 Estate Tax – Pass-Through Entities – Calculation of Minnesota Gross Estate Estate Tax
17-04 Unrelated Business Income Tax – Calculation of Income – Net Operating Loss Carryforwards Unrelated Business Income Tax (UBIT)
17-03 Sales and Use Tax – Exemptions – Hospitals, Outpatient Surgical Centers and Critical Access Dental Providers; Revocation of Revenue Notice # 98-02 Sales and Use Tax
17-02 Individual Income and Corporate Franchise Tax – Nadler v. Commissioner – Minnesota Allocation Policy Corporation Franchise Tax, Individual Income Tax
17-01 Corporate Franchise Tax – Apportionment of Income – Revocation of Revenue Notice # 08-04 Corporation Franchise Tax
16-08 Sales and Use Tax – Parking Services – Revocation and Replacement of Revenue Notices # 00-02 and # 03-13 Sales and Use Tax

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