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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 ascending | Tax Type | Notice Type |
---|---|---|---|
94-25 | Sales Tax on Motor Vehicles-Rebates (Revoked by Revenue Notice 94-25-Revoked (See page 1 of document) | Sales and Use Tax | Revoked |
96-20 | Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles | Sales and Use Tax | |
96-05 | Sales Tax - Sales of Ultralight Planes | Sales and Use Tax | |
95-04 | Sales Tax - Penalty for Operators of Flea Markets and Similar Events (Revoked and Replaced by Revenue Notice # 07-09) | Sales and Use Tax | Revoked |
95-10 | Sales Tax - Natural Gas Pipelines and Transporter Use Gas (Revoked by Revenue Notice # 02-24) | Petroleum Taxes, Sales and Use Tax | Revoked |
91-05 | Sales Tax - Isolated or Occasional Sale of Services (Revoked by Revenue Notice # 07-04) | Sales and Use Tax | Revoked |
95-01 | Sales Tax - Fire Damage Cleaning Services (Technical Corrections by Revenue Notice # 07-05) | Sales and Use Tax | Technical Correction |
12-11 | Sales Tax - Exemptions - Qualified Data Centers (Revoked by Revenue Notice # 16-07) | Sales and Use Tax | Revoked |
96-06 | Sales Tax - Exempt Entities | Sales and Use Tax | |
95-05 | Sales Tax - Construction Contracts - Purchasing Agent Exemption (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Revoked |