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
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
12-10 Tobacco Products Tax - Taxability - E-Cigarettes Tobacco Tax Revoked
12-09 Sales and Use Tax - Government Exemptions - Water Used Directly in Providing Fire Protection Sales and Use Tax
12-08 Sales and Use Tax - Exemption for Towns; Revocation of Revenue Notice # 99-16 Sales and Use Tax
12-07 Sales and Use Tax - Lodging Services - Accommodations Intermediary Services Sales and Use Tax
12-06 Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate Corporation Franchise Tax, Individual Income Tax, Insurance Taxes
12-05 Estate Tax – Estates Required to File a Minnesota Return but not a Federal Return – Revocation and Replacement of Revenue Notice # 10-03 Estate Tax
12-04 Estate Tax – Filing Requirements – Revocation of Revenue Notice # 97-09 Estate Tax

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