Revenue Notices


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.)

Find a Revenue Notice

Number Description Tax Type Notice Type
13-07 Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24 Corporation Franchise Tax
13-06 Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13 Tobacco Tax
13-05 Lawful Gambling Tax - Linked Bingo Games Lawful Gambling Tax
13-04 Individual Income, Corporate Franchise, and Estate and Trust Taxes - Furnishing Information Return in Electronic Form Corporation Franchise Tax, Estate Tax, Individual Income Tax
13-03 Sales and Use Tax - Sales in Minnesota - Duty Free Shops Sales and Use Tax
13-02 Corporate Franchise Tax Credit - Job Opportunity Building Zones - Member of a Pass-through Entity Corporation Franchise Tax
13-01 Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09 Corporation Franchise Tax, Individual Income Tax
12-13 Tobacco Products Tax - Wholesale Sales Price Definition - Price List; Revocation and Replacement of Revenue Notice # 09-03 (Revoked by Revenue Notice # 13-06) Tobacco Tax Revoked
12-12 Sales and Use Tax - Warranty and Maintenance Contracts - Optional Contracts on Equipment (Revoked and Replaced by Revenue Notice # 16-03) Sales and Use Tax Replaced
12-11 Sales Tax - Exemptions - Qualified Data Centers (Revoked by Revenue Notice # 16-07) Sales and Use Tax Revoked

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