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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.)

Find a Revenue Notice

Number Description Tax Type Notice Type
16-04 MinnesotaCare Tax - Technical Corrections to Prior Revenue Notices # 98-21, #94-12, and #94-14 MinnesotaCare
16-03 Sales and Use Tax - Optional Warranty and Maintenance Contracts on Equipment - Revocation and Replacement of Revenue Notice # 12-12 Sales and Use Tax
16-02 Admissions - Features of Admission (Modified on December 17, 2018) Sales and Use Tax
16-01 Income Tax - Domicile Considerations - Location of Attorneys, Certified Public Accountants, and Bank Accounts Individual Income Tax Revoked
15-03 Sales and Use Tax - Multiple Points of Use - Limitation on Purchaser Refund Claims and Amended Returns Sales and Use Tax
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
15-01 Sales and Use Tax - Admissions - Season or Installment Plan Tickets Sales and Use Tax
14-02 Income Tax - Apportionment of Compensation of Nonresident Corporate Board Members (Technical Corrections by Revenue Notice # 16-05) Individual Income Tax Technical Correction
14-01 Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation After Adverse Property Tax Exemption Determination - Revocation of Revenue Notice # 07-12 Sales and Use Tax
13-08 Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classification - Revocation and Replacement of Revenue Notice # 98-08 and Revenue Notice # 97-03 Corporation Franchise Tax, Individual Income Tax

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