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  • Definitions

    Admissions Admissions and entry fees to places of amusement, recreational areas, or athletic events are taxable unless an exemption applies.
    Last Updated:
    https://www.revenue.state.mn.us/guide/defining-admissions-and-amusement-devices

  • Assessment and Classification Reports

    The Department of Revenue has completed different assessment and classification reports about various property types and property tax programs.
    Last Updated:
    https://www.revenue.state.mn.us/assessment-and-classification-reports

  • Revenue Notice #02-03: Corporate Franchise Tax - Revocation of Revenue Notice 96-19

     
    https://www.revenue.state.mn.us/revenue-notice/02-03-corporate-franchise-tax-revocation-revenue-notice-96-19

  • 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

  • Deed Tax Contract for Deed

    A contract for deed is an alternative financing agreement in which the seller finances the sale of the property rather than a lender.
    https://www.revenue.state.mn.us/deed-tax-contract-deed

  • Glossary: P

    | A | 
    https://www.revenue.state.mn.us/glossary-p

  • PRISM Approved Summary Reports

    The data in these reports has been certified by the county and approved by Revenue. Missing county data indicates the submission has not yet been completed by the county.
    Last Updated:
    https://www.revenue.state.mn.us/prism-approved-summary-reports

  • Airline Flight Property Tax

    The Airline Flight Property Tax is a tax on flight property that is owned, leased, loaned, or made available to an airline company operating in Minnesota. It is used to fund airports in Minnesota.
    https://www.revenue.state.mn.us/airline-flight-property-tax

  • Legal References and Resources

    The legal references and resources related to the liquor stores and liquor distributors industry are listed.
    Last Updated:
    https://www.revenue.state.mn.us/guide/legal-references-and-resources-11

  • Legal References and Resources

    The legal references and resources related to the professional services industry are listed.
    Last Updated:
    https://www.revenue.state.mn.us/guide/legal-references-and-resources-16