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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 94-02 | Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula (Revoked by Revenue Notice # 02-06) | Corporation Franchise Tax | Revoked |
| 08-04 | Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06 | Corporation Franchise Tax | Revoked |
| 94-07 | Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations (Repealed by Revenue Notice # 03-04) | Corporation Franchise Tax | Revoked |
| 95-06 | Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties (Repealed by Revenue Notice # 03-04) | Corporation Franchise Tax | Revoked |
| 03-06 | Correction to Revenue Notice 03-04 | Individual Income Tax, Withholding Tax | |
| 19-04 | Detective, Security, Burglar and Fire Alarm, and Armored Car Services – Revocation and Replacement of Revenue Notice # 03-08 | Sales and Use Tax | |
| 95-03 | Disclosure - Treatment of Public Sales Tax Returns | Sales and Use Tax | |
| 19-05 | Domicile Considerations - Revocation of Revenue Notice # 16-01 | Individual Income Tax | |
| 92-03 | ERISA Plans and Unrelated Business Income Tax (UBIT)(Technical Corrections by Revenue Notice # 16-05) | Unrelated Business Income Tax (UBIT) | Technical Correction |
| 06-04 | Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return - Revocation and Replacement of Revenue Notice 02-16 (Revoked and replaced by # 10-03) | Estate Tax, Individual Income Tax | Revoked |
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