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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
94-03 MinnesotaCare - Patient Services; Replacement of Revenue Notice 93-14 (Modified on October 22, 2007) MinnesotaCare Modified
94-02 Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula (Revoked by Revenue Notice # 02-06) Corporation Franchise Tax Revoked
94-01 Income Tax and Withholding Tax - Employer-provided Educational Assistance (Repealed by Revenue Notice # 03-04) Individual Income Tax, Withholding Tax Revoked
93-26 MinnesotaCare - Medical Supplies, Appliances and Equipment - Sale, Rental and Repair (Revoked by Revenue Notice # 07-04) MinnesotaCare Revoked
93-25 Income Tax - Reduction of Designated Counties Job Creation Credit (Repealed by Revenue Notice # 03-04) Corporation Franchise Tax, Individual Income Tax Revoked
93-24 Corporate Franchise Tax - Royalties, Fees and Other Like Income (Revoked by Revenue Notice # 13-07) Corporation Franchise Tax Revoked
93-23 Sales and Use Tax - Local Taxes - Credit For Taxes Paid To Another City (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
93-22 Sales and Use Tax - Concession and Gaming Prizes (Revoked by Revenue Notice # 98-22) Lawful Gambling Tax, Sales and Use Tax Revoked
93-21 Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies (Modified on October 2, 2006) Sales and Use Tax Modified
93-20 Income Tax - Abatement of Late Filing Penalty for Individuals Who Have an Extension for More Than Six Months to File Their Federal Income Tax Return Individual Income Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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