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
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
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

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