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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 Sort descending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 03-04 | Repeal of Obsolete Revenue Notices (Corrected by Revenue Notice # 03-06) | Gross Earnings, Gross Premiums, Individual Income Tax, Lawful Gambling Tax, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax | Corrected |
| 03-05 | Individual Income Tax - K-12 Education Credit | Individual Income Tax | |
| 03-06 | Correction to Revenue Notice 03-04 | Individual Income Tax, Withholding Tax | |
| 03-07 | Sales and Use Tax - Burglar and Fire Alarm, Detective, Security, and Armored Car Services - Revocation and Replacement of Revenue Notice 92-06 (Revoked by Revenue Notice # 03-08) | Sales and Use Tax | Revoked |
| 03-08 | Sales and Use Tax - Detective, Security, Burglar and Fire Alarm, and Armored Car Services - Revocation of Revenue Notices 92-06 and 03-07 | Sales and Use Tax | Revoked |
| 03-09 | MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 (Revoked and Replaced by Revenue Notice # 07-06) | MinnesotaCare, Sales and Use Tax | Revoked |
| 03-10 | Sales and Use Tax - Telecommunications Services; Revocation and Replacement of Revenue Notice 91-18 (Modified on June 8, 2009) | Sales and Use Tax | Modified |
| 03-11 | Sales and Use Tax - Gravel Sales - Revocation of Revenue Notice # 95-08 | Sales and Use Tax | |
| 03-12 | Sales and Use Tax - Sales Price - Separately Stated Charges | Sales and Use Tax | |
| 03-13 | Sales and Use Tax - Services - Nonresidential Parking | Sales and Use Tax | Revoked |
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