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
12-10 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
12-03 Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions Refund Individual Income Tax
12-02 Sales and Use Tax – Home Health Care Services – Combination Contracts MinnesotaCare, Sales and Use Tax
12-01 Sales and Use Tax - Special Fur Clothing Tax - Revocation of Revenue Notice # 01-04 Fur Clothing Tax, Sales and Use Tax

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