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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
93-09 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 (up to 2023)
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
93-04 MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) MinnesotaCare Revoked
93-03 Sales and Use Tax - Application of Tax to the Printing Industry (Modified on November 26, 2012) Sales and Use Tax Modified
93-02 Corporate Franchise Tax - Corporations - Safe Harbor Leasing - Apportionment Factors Corporation Franchise Tax
93-01 Special Taxes - Bad Debt Deduction on Cigarette and Tobacco Products Tax Return (Revoked by Revenue Notice # 07-04) Cigarette Tax, Tobacco Tax Revoked
92-27 Sales and Use Tax - Place of Sale (Revoked by Revenue Notice # 02-07) 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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