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
08-06 Petroleum Tax - Administrative Issue - Distributor Storage Petroleum Taxes
08-05 Sales and Use Tax - Correction to Revenue Notice # 08-01 Sales and Use Tax
08-04 Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06 Corporation Franchise Tax Revoked
08-03 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16 Corporation Franchise Tax
08-02 Sales and Use Tax - Internet Access Charges - Revocation of Revenue Notice # 05-01 Sales and Use Tax
08-01 Sales and Use Tax - Agricultural Production - Grain Drying (Corrected by Revenue Notice # 08-05) Sales and Use Tax Corrected
07-12 Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation after Adverse Property Tax Exemption Determination (Revoked by Revenue Notice # 14-01) Sales and Use Tax Revoked
07-11 Property Tax Refunds - Reissuing Uncashed Lapsed Warrants - Definition of Reasonable Cause Individual Income Tax, Property Tax Refund
07-10 Technical Corrections of Prior Revenue Notices - Amendment of Revenue Notice 02-20 Sales and Use Tax
07-09 Sales and Use Tax - Operators of Flea Markets and Similar Events - Revocation and Replacement of Revenue Notice 95-04 Sales and Use Tax

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