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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 |
|---|---|---|---|
| 05-09 | Sales and Use Tax - Low Income Housing Exemption - Owner (Technical Corrections by Revenue Notice # 10-06) | Sales and Use Tax | Technical Correction |
| 05-10 | Corporate Franchise Tax - Revocation of Revenue Notice 94-17 | Corporation Franchise Tax | |
| 05-11 | Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes (Corrected on December 27, 2005) | Alcoholic Beverage Tax, Sales and Use Tax | Corrected |
| 05-12 | Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" | MinnesotaCare, Sales and Use Tax | |
| 05-13 | Sales and Use Tax - Sales Price - Allocation of Delivery Charges (Revoked by Revenue Notice # 09-02) | Sales and Use Tax | Revoked |
| 05-14 | Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (Corrected on December 27, 2005) | Cigarette Tax, Sales and Use Tax | Corrected |
| 06-01 | Special Taxes - Insurance Premiums Retaliatory Tax (Technical Corrections by Revenue Notice # 16-05) | Gross Premiums, Insurance Taxes | Technical Correction |
| 06-02 | Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail | Corporation Franchise Tax, Sales and Use Tax | |
| 06-03 | Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-0 | Sales and Use Tax | |
| 06-04 | Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return - Revocation and Replacement of Revenue Notice 02-16 (Revoked and replaced by # 10-03) | Estate Tax, Individual Income Tax | Revoked |
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