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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 |
|---|---|---|---|
| 98-13 | Solid Waste Management Tax Waiver | Solid Waste Management 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 |
| 05-14 | Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (Corrected on December 27, 2005) | Cigarette Tax, Sales and Use Tax | Corrected |
| 94-19 | Special Taxes - Discounts and Coupons in Relation to Bingo Gross Receipts | Lawful Gambling Tax | |
| 01-04 | Special Taxes - Fur Clothing Tax (Revoked by Revenue Notice # 12-01) | Fur Clothing Tax | Revoked |
| 06-01 | Special Taxes - Insurance Premiums Retaliatory Tax (Technical Corrections by Revenue Notice # 16-05) | Gross Premiums, Insurance Taxes | Technical Correction |
| 93-11 | Special Taxes - Sports Bookmaking Tax | Sports Bookmaking Tax | |
| 99-10 | Special Taxes - Unfair Cigarette Sales Act (Revoked by Revenue Notice # 07-04) | Cigarette Tax | Revoked |
| 94-21 | Special Taxes - Waste Collectors; Collection and Remittance of Solid Waste Assessment; Audit, Penalty, Enforcement, and Administrative Provisions; Replacement of Revenue Notice 94-15 (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 21-03 | Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 | MinnesotaCare | New |
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