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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 ascending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 97-07 | Revocation of Revenue Notices # 91-09 and # 91-10 | Gross Earnings, Sales and Use Tax | |
| 97-06 | Sales and Use Tax-Exemptions for Police Car, Fire Truck, and Ambulance Accessories (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 97-05 | Sales and Use Tax-Integrated Production Process for Tangible Personal Property (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 97-04 | Sales and Use Tax-Special Purpose Buildings (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 97-03 | Corporate Income and Franchise Tax-Federal Entity "Check the Box" Classification Rule (Revoked and Replaced by Revenue Notice # 13-08) | Corporation Franchise Tax, Individual Income Tax | Revoked |
| 97-02 | MinnesotaCare-Sales of Medical Supplies to a Patient or Consumer; Clarification of Revenue Notices 93-26 & 94-03 (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
| 97-01 | Penalties-Abatements-Policies and Procedures (Modified on August 15, 2005, Modified on Sept. 5, 2017) | Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Modified |
| 96-21 | Income Tax-Assignability of Income Recognized on Employer Provided Stock Options (Revoked by Revenue Notice # 01-10) | Individual Income Tax | Revoked |
| 96-20 | Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles | Sales and Use Tax | |
| 96-19 | Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03) | Corporation Franchise Tax | Revoked |
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