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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 ascending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 95-08 | Sales and Use Tax - Gravel Sales (Revoked by Revenue Notice # 03-11) | Sales and Use Tax | Revoked |
| 95-07 | Property Tax - Homestead Classifications (Revoked by Revenue Notice # 01-07) | Property Tax, Property Tax Admin | Revoked |
| 95-06 | Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties (Repealed by Revenue Notice # 03-04) | Corporation Franchise Tax | Revoked |
| 95-05 | Sales Tax - Construction Contracts - Purchasing Agent Exemption (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Revoked |
| 95-04 | Sales Tax - Penalty for Operators of Flea Markets and Similar Events (Revoked and Replaced by Revenue Notice # 07-09) | Sales and Use Tax | Revoked |
| 95-03 | Disclosure - Treatment of Public Sales Tax Returns | Sales and Use Tax | |
| 95-02 | Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards (Technical Corrections by Revenue Notice # 02-20) | Lawful Gambling Tax | Technical Correction |
| 95-01 | Sales Tax - Fire Damage Cleaning Services (Technical Corrections by Revenue Notice # 07-05) | Sales and Use Tax | Technical Correction |
| 94-25 | Sales Tax on Motor Vehicles-Rebates (Revoked by Revenue Notice 94-25-Revoked (See page 1 of document) | Sales and Use Tax | Revoked |
| 94-24 | Income Tax - 1993 Depreciation Modification (Revoked by Revenue Notice # 07-04) | Individual Income Tax | Revoked |
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