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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 ascending |
|---|---|---|---|
| 93-24 | Corporate Franchise Tax - Royalties, Fees and Other Like Income (Revoked by Revenue Notice # 13-07) | Corporation Franchise Tax | Revoked |
| 99-16 | Sales and Use Tax - Sales Tax Exemption for Towns (Revoked by Revenue Notice # 12-08) | Sales and Use Tax | Revoked |
| 01-03 | Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04) | Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 91-14 | Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling (Revoked by Revenue Notice # 07-04) | Lawful Gambling Tax | Revoked |
| 92-25 | Withholding - 1993 Withholding Deposits (Repealed by Revenue Notice # 03-06) | Withholding Tax | Revoked |
| 94-11 | MinnesotaCare and Sales tax - Massage Therapists (Revoked and Replaced by Revenue Notice # 07-06) | MinnesotaCare, Sales and Use Tax | Revoked |
| 96-18 | Sales and Use Tax-Ready Mix Transportation Charges (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 12-10 | Tobacco Products Tax - Taxability - E-Cigarettes | Tobacco Tax | Revoked |
| 98-02 | Sales and Use Tax - Hospital Exemption (Modified on July 5, 2005) | Sales and Use Tax | Revoked |
| 94-24 | Income Tax - 1993 Depreciation Modification (Revoked by Revenue Notice # 07-04) | Individual Income Tax | Revoked |
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