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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 Sort descending |
---|---|---|---|
00-08 | Sales and Use Tax - Ready-mixed Concrete and Trucks; Revocation of Revenue Notice 98-12 (Technical Corrections by Revenue Notice # 02-20) | Petroleum Taxes, Sales and Use Tax | Technical Correction |
94-06 | Gross Premium Tax - Cash Surrender Value (Technical Corrections by Revenue Notice # 07-05) | Gross Premiums | Technical Correction |
96-01 | Collections - Revocation of Licenses; Definition (Technical Corrections by Revenue Notice # 07-05) | Collection Division | Technical Correction |
00-09 | Income Tax - Taxation of Qualified State Tuition Programs (Technical Corrections by Revenue Notice # 02-20) | Individual Income Tax | Technical Correction |
02-22 | Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools (Technical Corrections by Revenue Notice # 09-05) | Sales and Use Tax | Technical Correction |
98-15 | Sales and Use Tax - Capital Equipment - Generation of Electricity (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
99-01 | Sales and Use Tax - Public Warehouse (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
99-13 | MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 (Technical Corrections by Revenue Notices # 02-20 and # 07-05) | MinnesotaCare | Technical Correction |
05-09 | Sales and Use Tax - Low Income Housing Exemption - Owner (Technical Corrections by Revenue Notice # 10-06) | Sales and Use Tax | Technical Correction |
99-02 | Sales and Use Tax - Publications in Alternative Media (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |