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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 |
|---|---|---|---|
| 96-18 | Sales and Use Tax-Ready Mix Transportation Charges (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 96-17 | Sales and Use Tax-Determination of Capital Equipment vs. Replacement Capital Equipment (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 96-16 | Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies | Corporation Franchise Tax, Sales and Use Tax | |
| 96-15 | Sales and Use Tax-Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 96-14 | Sales and Use Tax-Capital Equipment-Research, Development, and Design; Revocation of Revenue Notice 96-09 (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 96-13 | Sales and Use Tax - Capital Equipment - Used by the Purchaser (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 96-12 | Sales and Use Tax-Capital Equipment and Replacement Capital Equipment-Attachment Equipment vs. Accessories (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 96-11 | Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - What Activities Qualify (Revoked by Revenue Notice # 96-15) | Sales and Use Tax | Revoked |
| 96-10 | Sales and Use Tax - Capital Equipment - Lease Renewal or Buyout (Modified on September 20, 2004) | Sales and Use Tax | Modified |
| 96-09 | Sales and Use Tax-Capital Equipment; Research, Development, and Design (Revoked by Revenue Notice # 96-14) | Sales and Use Tax | Revoked |
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