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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 Sort ascending | Tax Type | Notice Type |
|---|---|---|---|
| 98-12 | Sales and Use Tax - Transitional Period for Sales of Ready-Mix (Revoked by Revenue Notice # 00-08) | Petroleum Taxes, Sales and Use Tax | Revoked |
| 02-05 | Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11 (Revoked by Revenue Notice # 10-05) | Sales and Use Tax | Revoked |
| 01-11 | Sales and Use Tax - Transitional Period for Delivery Charges (Revoked by Revenue Notice # 02-05) | Sales and Use Tax | Revoked |
| 96-07 | Sales and Use Tax - Temporary Storage (Revoked by Revenue Notice # 98-22) | Sales and Use Tax | Revoked |
| 91-18 | Sales and Use Tax - Telephone Services (Revoked and Replaced by Revenue Notice # 03-10) | Sales and Use Tax | Revoked |
| 03-10 | Sales and Use Tax - Telecommunications Services; Revocation and Replacement of Revenue Notice 91-18 (Modified on June 8, 2009) | Sales and Use Tax | Modified |
| 05-03 | Sales and Use Tax - Telecommunications Services - Voice over Internet Protocol (VoIP) Service (Modified on April 13, 2009) | Sales and Use Tax | Modified |
| 09-05 | Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02 | Sales and Use Tax | |
| 99-06 | Sales and Use Tax - Technical Correction to Revenue Notice 98-01 (Technical Corrections by Revenue Notice # 02-20) | Sales and Use Tax | Technical Correction |
| 03-15 | Sales and Use Tax - Taxation of Incentive Items (Modified on November 5, 2012) | Sales and Use Tax | Modified |
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