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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
94-13 Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations (Repealed by Revenue Notice # 03-04) Lawful Gambling Tax Revoked
94-12 MinnesotaCare - Who is the Taxpayer (Modified on November 8, 2004) (Technical Corrections by Revenue Notice # 07-05)(Technical Corrections by Revenue Notice # 16-04) MinnesotaCare Technical Correction
94-11 MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) MinnesotaCare, Sales and Use Tax Revoked
94-10 Income Tax - Estimated Taxes (Repealed by Revenue Notice # 03-04) Individual Income Tax Revoked
94-09 Sales and Use Tax - Golf, country club and athletic club memberships (Revoked by Revenue Notice # 98-24) Sales and Use Tax Revoked
94-08 Sales and Use Tax - Capital Equipment - Ready Mix Mixing Units (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
94-07 Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations (Repealed by Revenue Notice # 03-04) Corporation Franchise Tax Revoked
94-06 Gross Premium Tax - Cash Surrender Value (Technical Corrections by Revenue Notice # 07-05) Gross Premiums Technical Correction
94-05 Minnesota Unfair Cigarette Sales Act-Meeting Competition (Revoked by Revenue Notice # 07-04) Cigarette Tax, Sales and Use Tax Revoked
94-04 Sales and Use Tax - Lawn Care Issues (Revoked by Revenue Notice # 04-05) Sales and Use Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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