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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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 98-09 | Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01) | Corporation Franchise Tax, Individual Income Tax | Revoked |
| 98-10 | MinnesotaCare-Legend Gas Distributors (Technical Corrections by Revenue Notice # 10-06) | MinnesotaCare | Technical Correction |
| 98-11 | Sales and Use Tax-Written Notice to Obtain Required Exemption Certificates (Modified on March 29, 2010 and Corrected on April 5, 2010) | Sales and Use Tax | Corrected |
| 98-12 | Sales and Use Tax - Transitional Period for Sales of Ready-Mix (Revoked by Revenue Notice # 00-08) | Petroleum Taxes, Sales and Use Tax | Revoked |
| 98-13 | Solid Waste Management Tax Waiver | Solid Waste Management Tax | |
| 98-14 | Tobacco Products Tax: Wholesale Price Includes Cost of Any Packaging or Boxes | Tobacco Tax | |
| 98-15 | Sales and Use Tax - Capital Equipment - Generation of Electricity (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 98-16 | Sales and Use Tax & Solid Waste Management Tax-Charges for Using Waste Compactors and Containers (Revoked and Replaced by Revenue Notice # 00-06) | Sales and Use Tax, Solid Waste Management Tax | Revoked |
| 98-17 | Sales and Use Tax - Biosolids Processing Equipment (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 98-18 | Income Tax - Alimony Payments | Individual Income Tax |
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