Revenue Notices


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.)

Find a Revenue Notice

Number Description Tax Type Notice Type
91-05 Sales Tax - Isolated or Occasional Sale of Services (Revoked by Revenue Notice # 07-04) Sales and Use Tax Revoked
91-04 Exemption for Services Used in Agricultural Production (Technical Correction see Revenue Notice # 02-20) Sales and Use Tax Technical Correction
91-03 Application of Sales and Use Tax to Contractor-Retailer Purchases Sales and Use Tax
91-02 Application of Sales and Use Tax to Lawn, Garden, and Arborist Services and Landscaping Contracts (Revoked by Revenue Notice # 04-05) Sales and Use Tax Revoked
91-01 Transitional Periods for Sales and Use Tax Law Changes (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked

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