field_block:node:page:title
Revenue Notices
field_block:node:page:body
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 |
|---|---|---|---|
| 99-03 | Collections - Installment Payment Agreements (Revoked by Revenue Notice # 05-04) | Collection Division | Revoked |
| 99-04 | Collections - Compromise Agreements (Revoked by Revenue Notice # 04-08) | Collection Division | Revoked |
| 99-05 | Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events (Modified on June 18, 2007) | Sales and Use Tax | Modified |
| 99-06 | Sales and Use Tax - Technical Correction to Revenue Notice 98-01 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 99-07 | Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction | Corporation Franchise Tax | Revoked |
| 99-08 | Tax Refund or Return Preparer Penalty (Revoked by Revenue Notice #19-02) | Corporation Franchise Tax, Estate Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 99-09 | Petroleum Tax - Power Take-off Unit (PTO) Refunds | Petroleum Taxes | |
| 99-10 | Special Taxes - Unfair Cigarette Sales Act (Revoked by Revenue Notice # 07-04) | Cigarette Tax | Revoked |
| 99-11 | Sales and Use Tax/Lawful Gambling Tax - Local Sales Tax on Sales from Distributors to Organizations | Lawful Gambling Tax, Sales and Use Tax | |
| 99-12 | Sales and Use Tax-Food, Candy and Soft Drinks; Revocation and Replacement of Revenue Notice 92-09 (Revoked by Revenue Notice # 07-04) | Sales and Use Tax | Revoked |
field_block:node:page:field_last_updated
Last Updated