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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 |
|---|---|---|---|
| 03-14 | Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice # 00-01 | Sales and Use Tax | |
| 03-15 | Sales and Use Tax - Taxation of Incentive Items (Modified on November 5, 2012) | Sales and Use Tax | Modified |
| 04-01 | Insurance Taxes - Negative Net Balances | Insurance Taxes | |
| 04-02 | Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty (Revoked by Revenue Notice # 07-04) | Individual Income Tax, Withholding Tax | Revoked |
| 04-03 | Sales and Use Tax - Camp Fees | Sales and Use Tax | |
| 04-04 | Sales and Use Tax - Distinguishing Between Real Property and Tangible Personal Property (Revoked by Revenue Notice #18-04) | Sales and Use Tax | Revoked |
| 04-05 | Sales and Use Tax - Lawn Care - Revocation of Revenue Notices 02-18, 94-04 and 91-02 (Revoked by Revenue Notice # 08-07) | Sales and Use Tax | Revoked |
| 04-06 | Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records (Revoked by Revenue Notice # 16-06) | Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax | Revoked |
| 04-07 | Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation | Corporation Franchise Tax | |
| 04-08 | Collections - Revocation of Revenue Notice 99-04 | Collection Division, Lawful Gambling Tax, Sales and Use Tax |
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