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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 |
|---|---|---|---|
| 04-09 | Sales and Use Tax - Advertising Materials Exemption | Sales and Use Tax | |
| 04-10 | Sales and Use Tax - Exemption for Fund-Raising Events - Lawful Gambling Activities | Lawful Gambling Tax, Sales and Use Tax | |
| 05-01 | Sales and Use Tax - Internet Access Charges; Supersedes and Replaces Revenue Notice 02-09 (Revoked by Revenue Notice # 08-02) | Sales and Use Tax | Revoked |
| 05-02 | Sales and Use Tax - Nonprofit Admission Exemption Voluntary Contributions | Sales and Use Tax | |
| 05-03 | Sales and Use Tax - Telecommunications Services - Voice over Internet Protocol (VoIP) Service (Modified on April 13, 2009) | Sales and Use Tax | Modified |
| 05-04 | Collections - Revocation of Revenue Notice 99-03 | Collection Division | |
| 05-05 | Sales and Use Tax - Definition of Reasonable Rental Value of Motor Vehicles | Sales and Use Tax | |
| 05-06 | Sales and Use Tax - Sales Price - Discounts (Revoked by Revenue Notice # 09-02) | Sales and Use Tax | Revoked |
| 05-07 | Sales and Use Tax - Bad Debts; Deductions of Uncollectible Debts; Applying Payments Received on Previously Claimed Bad Debt (Revoked by Revenue Notice # 09-04) | Sales and Use Tax | Revoked |
| 05-08 | Sales and Use Tax - Rounding - Per Item or Per Invoice | Sales and Use Tax |
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