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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 Tax Type Notice Type Sort descending
96-20 Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles Sales and Use Tax
98-22 Technical Corrections and Revocation of Obsolete Notices 95-09 and 95-01 Sales and Use Tax
13-01 Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09 Corporation Franchise Tax, Individual Income Tax
09-01 MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 MinnesotaCare, Sales and Use Tax
18-05 Lease or Rental of Tangible Personal Property - Portable Toilets Sales and Use Tax
08-09 Petroleum Tax - Administration Issues - Surcharge Administration and Qualifying Service Station Credit Petroleum Taxes
99-09 Petroleum Tax - Power Take-off Unit (PTO) Refunds Petroleum Taxes
16-06 Administration and Compliance - Subpoenas - Reimbursement of Third-Party Record Keepers' Reasonable Costs; Revocation of Revenue Notice # 04-06 Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax
02-19 Solid Waste Management Tax - Waste Generated by Campus School Housing Solid Waste Management Tax
12-04 Estate Tax – Filing Requirements – Revocation of Revenue Notice # 97-09 Estate Tax

Contact Info

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