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  • How do I destroy games?

    This page explains the rules for legalized gambling organizations to destroy unused, damaged, or unplayed games, or games.
    https://www.revenue.state.mn.us/how-do-i-destroy-games

  • Revenue Notice #05-08: Sales and Use Tax - Rounding - Per Item or Per Invoice

    Introduction In computing sales or use tax to be collected or remitted as the result of a transaction, the tax computation must be carried to the third decimal place.
    https://www.revenue.state.mn.us/revenue-notice/05-08-sales-and-use-tax-rounding-item-or-invoice

  • Deed Tax Designated Transfer

    https://www.revenue.state.mn.us/deed-tax-designated-transfer

  • Missed the April 15 Due Date?

    If you missed the April 15 due date, it still may not be too late to claim tax credits. Here are some resources to help you figure out what to do next.
    Last Updated:
    https://www.revenue.state.mn.us/missed-the-due-date

  • Warranties, Recalls, and Service Contracts

    Taxable and nontaxable items and services vary when dealing with warranties, recalls, and service contracts.
    Last Updated:
    https://www.revenue.state.mn.us/guide/warranties-recalls-and-service-contracts-0

  • Defective Games

    You may discover a defective game before or after it is put into play, or after the game is removed from play. Examples of defective games include games with:
    https://www.revenue.state.mn.us/defective-games

  • Revenue Notice #03-04: Repeal of Obsolete Revenue Notices (Corrected by Revenue Notice # 03-06)

    This notice was corrected on June 23, 2006 by Revenue Notice # 03-06.
    https://www.revenue.state.mn.us/revenue-notice/03-04-repeal-obsolete-revenue-notices-corrected-revenue-notice-03-06

  • Revenue Notice #04-03: Sales and Use Tax - Camp Fees

    Background During the 2003 legislative session, the legislature amended Minnesota Statutes, section 297A.70, subdivision 16, to expand the types
    https://www.revenue.state.mn.us/revenue-notice/04-03-sales-and-use-tax-camp-fees

  • Electronic Funds Transfer Tax Type Payment Codes

    Payment Code Tax Type 001 Individual Income Tax 002 Sales and Use Tax 004 Wi
    https://www.revenue.state.mn.us/electronic-funds-transfer-tax-type-payment-codes

  • Combined Net Receipts Tax

    Minnesota’s Combined Net Receipts Tax is a progressive tax that starts July 1 and runs through June 30.
    Last Updated:
    https://www.revenue.state.mn.us/combined-net-receipts-tax