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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 |
|---|---|---|---|
| 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 | |
| 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 |
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