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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 |
|---|---|---|---|
| 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 | |
| 16-07 | Sales and Use Tax - Exemptions - Qualified Data Centers; Revocation of Revenue Notice # 12-11 | Sales and Use Tax | |
| 16-06 | Administration and Compliance - Subpoenas - Reimbursement of Third-Party Record Keepers' Reasonable Costs; Revocation of Revenue Notice # 04-06 | Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | |
| 16-05 | Technical Corrections to Prior Revenue Notices 1992-03, 1993-19, 2006-01, 2008-08, 2010-04, 2014-02 | Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, Unrelated Business Income Tax (UBIT) | |
| 16-04 | MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 | MinnesotaCare |
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