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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 96-14 | Sales and Use Tax-Capital Equipment-Research, Development, and Design; Revocation of Revenue Notice 96-09 (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 96-15 | Sales and Use Tax-Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 96-08 | Sales and Use Tax-Capital Equipment; Construction Contractor as Purchasing Agent (Technical Corrections by Revenue Notice # 02-20) (Revoked by Revenue Notice # 18-03) | Sales and Use Tax | Revoked |
| 96-09 | Sales and Use Tax-Capital Equipment; Research, Development, and Design (Revoked by Revenue Notice # 96-14) | Sales and Use Tax | Revoked |
| 96-17 | Sales and Use Tax-Determination of Capital Equipment vs. Replacement Capital Equipment (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 97-06 | Sales and Use Tax-Exemptions for Police Car, Fire Truck, and Ambulance Accessories (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 99-12 | Sales and Use Tax-Food, Candy and Soft Drinks; Revocation and Replacement of Revenue Notice 92-09 (Revoked by Revenue Notice # 07-04) | Sales and Use Tax | Revoked |
| 98-24 | Sales and Use Tax-Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 (Revoked and Replaced by Revenue Notice # 00-05) | Sales and Use Tax | Revoked |
| 97-05 | Sales and Use Tax-Integrated Production Process for Tangible Personal Property (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 98-07 | Sales and Use Tax-Permit Revocation (Technical Corrections by Revenue Notice # 07-05) | Sales and Use Tax | Technical Correction |
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