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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 Sort descending |
|---|---|---|---|
| 95-07 | Property Tax - Homestead Classifications (Revoked by Revenue Notice # 01-07) | Property Tax, Property Tax Admin | Revoked |
| 01-01 | Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Individual Income Tax, S Corporation Tax | Revoked |
| 91-12 | Gross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services (Repealed by Revenue Notice # 03-04) | Gross Earnings, Sales and Use Tax | Revoked |
| 92-22 | Sales and Use Tax - Logging Equipment (Revoked and Superseded by Revenue Notice # 98-25) | Sales and Use Tax | Revoked |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 |
| 08-04 | Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06 | Corporation Franchise Tax | Revoked |
| 02-01 | Sales and Use Tax - Alcoholic Beverages, Dietary Supplements, and Tobacco (Revoked by Revenue Notice # 10-01) | Sales and Use Tax | Revoked |
| 91-23 | Sales and Use Tax - Clothing and Wearing Apparel Exemption (Revoked by Revenue Notice # 07-04) | Sales and Use Tax | Revoked |
| 99-03 | Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) | Collection Division | Revoked |
| 00-01 | Sales and Use Tax - Definition of "Sponsored by" (Revoked and Replaced by Revenue Notice # 03-14) | Sales and Use Tax, Use Tax for individuals | Revoked |
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