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Drugs
Drugs for human use are exempt from sales tax. This includes prescribed drugs and over-the-counter drugs that meet the definition below.
Last Updated: June 05, 2025
https://www.revenue.state.mn.us/guide/drugs
Minnesota Individual Income Tax filing season opens January 23, 2023
ST. PAUL, Minn. - The Minnesota Department of Revenue will open the state Individual Income Tax filing season on Monday, January 23, 2023. This date matches the opening day for the Internal Revenue Service (IRS).
Date of Release: January 13, 2023
https://www.revenue.state.mn.us/press-release/2023-01-13/minnesota-individual-income-tax-filing-season-opens-january-23-2023
Revenue Notice #16-08: Sales and Use Tax – Parking Services – Revocation and Replacement of Revenue Notices # 00-02 and # 03-13
Introduction This Revenue Notice revokes and replaces Revenue Notice # 00-02, which was amended by Revenue Notice # 02-20, and Revenue Notice # 03-13.
https://www.revenue.state.mn.us/revenue-notice/16-08-sales-and-use-tax-parking-services-revocation-and-replacement-revenue-notices
Revenue Notice #12-06: Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate
Introduction This Revenue Notice sets out the position of the Minnesota Department of Revenue (“Department”) on when a tax credit certificate, issued as part of the hi
https://www.revenue.state.mn.us/revenue-notice/12-06-individual-income-corporate-franchise-and-insurance-premium-tax-historic
Warranties, Recalls, and Service Contracts
Taxable and nontaxable items and services vary when dealing with warranties, recalls, and service contracts.
Last Updated: August 09, 2023
https://www.revenue.state.mn.us/guide/warranties-recalls-and-service-contracts-0
2023 Federal Conformity for Income Tax
The rules used to determine Minnesota income tax are generally based on federal income tax laws, so when federal income tax laws are changed, conforming changes to Minnesota’s income tax law must also be made.
Last Updated: June 06, 2023
https://www.revenue.state.mn.us/2023-federal-conformity-income-tax
Blaine man charged with multiple tax crimes
ST.
Date of Release: December 28, 2022
https://www.revenue.state.mn.us/press-release/2022-12-28/blaine-man-charged-multiple-tax-crimes
Cushing couple charged with multiple tax crimes
ST.
Date of Release: January 31, 2023
https://www.revenue.state.mn.us/press-release/2023-01-31/cushing-couple-charged-multiple-tax-crimes
Revenue Notice #05-03: Sales and Use Tax - Telecommunications Services - Voice over Internet Protocol (VoIP) Service (Modified on April 13, 2009)
This notice was modified on April 13, 2009.
https://www.revenue.state.mn.us/revenue-notice/05-03-sales-and-use-tax-telecommunications-services-voice-over-internet-protocol
Pequot Lakes couple charged with multiple tax crimes
ST.
Date of Release: September 19, 2023
https://www.revenue.state.mn.us/press-release/2023-09-19/pequot-lakes-couple-charged-multiple-tax-crimes

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