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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 |
|---|---|---|---|
| 93-14 | MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) | MinnesotaCare | Revoked |
| 93-13 | MinnesotaCare - Health Care Provider (Modified on April 9, 2007) | MinnesotaCare | Modified |
| 93-12 | Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 93-11 | Special Taxes - Sports Bookmaking Tax | Sports Bookmaking Tax | |
| 93-10 | Income Tax - Residents of Minnesota Living Abroad (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
| 93-09 | Sales and Use Tax - Property for Business Use Outside Minnesota (Modified on May 7, 2007) | Sales and Use Tax | Modified |
| 93-08 | Property Tax Refunds and Relative-Homesteads | Property Tax Refund | |
| 93-07 | Sales and Use Tax - Taxable Food Sold to or by Airlines (Modified on March 19, 2007) | Sales and Use Tax | Modified |
| 93-06 | MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 93-05 | MinnesotaCare - Gross Revenues Subject to Tax (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
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