Revenue Notices


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
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
10-01 Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01 Sales and Use Tax
09-07 Corporate Franchise Tax - Property Factor; Drop Shipping Corporation Franchise Tax
09-06 Sales and Use Tax - Revocation of Revenue Notice # 02-23 Sales and Use Tax
09-05 Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02 Sales and Use Tax
09-04 Sales and Use Tax - Revocation of Revenue Notice # 05-07 Sales and Use Tax
09-03 Tobacco Products Tax - Definition of Wholesale Sales Price - Proper Tax Calculation (Revoked by Revenue Notice # 12-13) Cigarette Tax, Tobacco Tax Revoked
09-02 Sales and Use Tax - Revocation of Revenue Notices # 05-06 and # 05-13 Sales and Use Tax
09-01 MinnesotaCare - Amendment of Revenue Notices 98-10, 02-20, and 06-12 MinnesotaCare, Sales and Use Tax

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