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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 |
|---|---|---|---|
| 92-11 | Unfair Cigarette Sales Act - Price Discounts (Revoked by Revenue Notice #96-04) | Cigarette Tax, Sales and Use Tax | Revoked |
| 92-10 | Sales and Use Tax - Agricultural Production (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 92-09 | Sales and Use Tax - Application to Candy and Soft Drinks (Revoked by Revenue Notice # 99-12) | Sales and Use Tax | Revoked |
| 92-08 | Lawful Gambling - Annual Audit of Licensed Organizations(Revoked by Revenue Notice # 07-04) | Lawful Gambling Tax | Revoked |
| 92-07 | Powers of Attorney - Acceptance of Faxes and Photocopies (Modified on May 31, 2005) | Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Modified |
| 92-06 | Sales and Use Tax - Detective and Security Services (Revoked by Revenue Notice # 03-08) | Sales and Use Tax | Revoked |
| 92-05 | Sales and Use Tax - Application of Tax to Copies (Revoked by Revenue Notice # 98-23) | Sales and Use Tax | Revoked |
| 92-04 | Sales and Use Tax - Kennel Services and Pet Grooming (Revoked and Superseded by Revenue Notice # 98-26) | Sales and Use Tax | Revoked |
| 92-03 | ERISA Plans and Unrelated Business Income Tax (UBIT)(Technical Corrections by Revenue Notice # 16-05) | Unrelated Business Income Tax (UBIT) | Technical Correction |
| 92-02 | Sales and Use Tax - Farm Machinery (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
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