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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 ascending |
|---|---|---|---|
| 96-16 | Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies | Corporation Franchise Tax, Sales and Use Tax | |
| 12-03 | Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions Refund | Individual Income Tax | |
| 17-02 | Individual Income and Corporate Franchise Tax – Nadler v. Commissioner – Minnesota Allocation Policy | Corporation Franchise Tax, Individual Income Tax | |
| 05-10 | Corporate Franchise Tax - Revocation of Revenue Notice 94-17 | Corporation Franchise Tax | |
| 03-12 | Sales and Use Tax - Sales Price - Separately Stated Charges | Sales and Use Tax | |
| 93-08 | Property Tax Refunds and Relative-Homesteads | Property Tax Refund | |
| 94-22 | Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law | Corporation Franchise Tax, Individual Income Tax | |
| 13-05 | Lawful Gambling Tax - Linked Bingo Games | Lawful Gambling Tax | |
| 09-06 | Sales and Use Tax - Revocation of Revenue Notice # 02-23 | Sales and Use Tax | |
| 04-10 | Sales and Use Tax - Exemption for Fund-Raising Events - Lawful Gambling Activities | Lawful Gambling Tax, Sales and Use Tax |
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