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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
98-13 Solid Waste Management Tax Waiver Solid Waste Management Tax
98-12 Sales and Use Tax - Transitional Period for Sales of Ready-Mix (Revoked by Revenue Notice # 00-08) Petroleum Taxes, Sales and Use Tax Revoked
98-11 Sales and Use Tax-Written Notice to Obtain Required Exemption Certificates (Modified on March 29, 2010 and Corrected on April 5, 2010) Sales and Use Tax Corrected
98-10 MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) MinnesotaCare Technical Correction
98-09 Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01) Corporation Franchise Tax, Individual Income Tax Revoked
98-08 Income and Corporate Franchise Tax-Federal Entity "Check the Box" Classifications (Revoked and Replaced by Revenue Notice #13-08) Corporation Franchise Tax, Individual Income Tax Revoked
98-07 Sales and Use Tax-Permit Revocation (Technical Corrections by Revenue Notice # 07-05) Sales and Use Tax Technical Correction
98-06 Sales and Use Tax - Sales of Bar Codes (Technical Corrections by Revenue Notice # 02-20) Sales and Use Tax Technical Correction
98-05 MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers MinnesotaCare
98-04 Sales and Use Tax - No Occasional Sales at Selling Events Sales and Use Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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