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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
91-19 Aggregation of Capital Gains and Losses Not Permitted (Revoked by Revenue Notice # 92-14) Corporation Franchise Tax Revoked
91-18 Sales and Use Tax - Telephone Services (Revoked and Replaced by Revenue Notice # 03-10) Sales and Use Tax Revoked
91-17 Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends Corporation Franchise Tax
91-16 Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt - Revocation of Revenue Notice # 91-08 Individual Income Tax
91-15 Sales and Use Tax - Computer Software Maintenance Agreements (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
91-14 Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling (Revoked by Revenue Notice # 07-04) Lawful Gambling Tax Revoked
91-13 Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular (Repealed by Revenue Notice # 03-04) Gross Earnings, Sales and Use Tax Revoked
91-12 Gross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services (Repealed by Revenue Notice # 03-04) Gross Earnings, Sales and Use Tax Revoked
91-11 Gross Earnings - Tax Rate on Cellular Services (Repealed by Revenue Notice # 03-04) Gross Earnings, Sales and Use Tax Revoked
91-10 Gross Earnings - Billing and Collection Services on Minnesota Calls to 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07) Gross Earnings, 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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