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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
91-09 Implementation of Tax on 900 Pay-Per-Call Services (Revoked by Revenue Notice # 97-07) Gross Earnings, Sales and Use Tax Revoked
91-08 Income Tax - Definition of Contribution for Purposes of Issuing an Official Receipt (Form EP-3) for the Political Contribution Refund (Revoked by Revenue Notice # 91-16) Individual Income Tax Revoked
91-07 Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contribution Refund (Revoked by Revenue Notice # 12-03) Individual Income Tax Revoked
91-06 Sales/Use Tax - Isolated or Occasional Sales (Modified on December 20, 2004) Sales and Use Tax Modified
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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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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