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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.)

Find a Revenue Notice

Number Description Tax Type Notice Type
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
11-02 Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends Corporation Franchise Tax, Individual Income Tax
11-01 Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through Entity Corporation Franchise Tax
10-06 Technical Corrections to Prior Revenue Notices 06-12, 06-07, 05-09, 99-08, 98-10, and 93-15 MinnesotaCare, Sales and Use Tax
10-05 Sales and Use Tax - Revocation of Revenue Notice # 02-05; Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice # 01-11 Sales and Use Tax
10-04 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax (Technical Corrections by Revenue Notice # 16-05) Corporation Franchise Tax, Individual Income Tax Technical Correction
10-03 Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return; Revocation of Revenue Notice 06-04 (Revoked and Replaced by Revenue Notice # 12-05) Estate Tax Revoked
10-02 Estate Tax - Filing Requirements - Estates of Decedents Dying in 2010 Estate Tax

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