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<url><loc>https://www.revenue.state.mn.us/revenue-notice/05-10-corporate-franchise-tax-revocation-revenue-notice-94-17</loc><lastmod>2020-03-30T17:42Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/05-12-sales-and-use-tax-exemption-durable-medical-equipment-definition-home-use-and</loc><lastmod>2020-03-30T17:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/05-13-sales-and-use-tax-sales-price-allocation-delivery-charges-revoked-revenue</loc><lastmod>2020-03-30T16:21Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-01-special-taxes-insurance-premiums-retaliatory-tax-technical-corrections-revenue</loc><lastmod>2020-03-30T15:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-02-job-opportunity-building-zones-definition-qualified-business-prohibition</loc><lastmod>2020-03-30T15:01Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-03-sales-and-use-tax-online-data-retrieval-capital-equipment-revocation-revenue</loc><lastmod>2020-03-30T14:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-04-estate-tax-estates-required-file-minnesota-return-not-federal-return</loc><lastmod>2020-03-30T14:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-05-sales-and-use-tax-use-tax-fractional-ownership-interests</loc><lastmod>2020-03-24T20:43Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-06-sales-and-use-tax-sales-price-interior-design-services</loc><lastmod>2024-08-19T20:53Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-07-minnesotacare-tax-exemptions-and-credits-research-technical-corrections</loc><lastmod>2020-03-20T20:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-09-sales-and-use-tax-taxable-price-natural-gas-used-pipeline-compressor-operation</loc><lastmod>2020-03-18T19:37Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-11-sales-and-use-tax-sales-price-labor-charges-revocation-revenue-notice-91-20</loc><lastmod>2020-03-20T20:38Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-12-minnesotacare-tax-patient-services-cosmetology-services-technical-corrections</loc><lastmod>2020-03-18T19:15Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/06-13-minnesotacare-patient-services-community-support-and-family-community-support</loc><lastmod>2024-08-19T20:56Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-02-sales-and-use-tax-exemptions-interstate-commerce-technical-corrections-revenue</loc><lastmod>2020-09-10T16:41Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-03-sales-and-use-tax-industrial-production-exemption-taxability-returnable-skids</loc><lastmod>2020-04-07T19:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-04-revocation-revenue-notices-04-02-03-03-01-03-01-02-01-01-99-12-99-10-97-02-96</loc><lastmod>2019-05-31T20:44Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-05-technical-corrections-prior-revenue-notices-04-06-99-13-98-07-96-01-95-09-95</loc><lastmod>2020-04-07T14:38Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-06-minnesotacare-tax-and-sales-tax-patient-services-massage-therapy-revocation</loc><lastmod>2020-04-07T14:28Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-09-sales-and-use-tax-operators-flea-markets-and-similar-events-revocation-and</loc><lastmod>2020-04-07T14:10Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-10-technical-corrections-prior-revenue-notices-amendment-revenue-notice-02-20</loc><lastmod>2020-04-07T14:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-11-property-tax-refunds-reissuing-uncashed-lapsed-warrants-definition-reasonable</loc><lastmod>2020-04-07T14:01Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/07-12-sales-and-use-tax-charitable-organization-exemption-exempt-status-revocation</loc><lastmod>2020-04-06T16:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/08-01-sales-and-use-tax-agricultural-production-grain-drying-corrected-revenue</loc><lastmod>2020-04-06T15:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/08-04-corporate-income-tax-apportionment-income-two-factor-and-one-factor-weighted</loc><lastmod>2020-04-06T15:18Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/08-09-petroleum-tax-administration-issues-surcharge-administration-and-qualifying</loc><lastmod>2020-04-06T14:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/09-02-sales-and-use-tax-revocation-revenue-notices-05-06-and-05-13</loc><lastmod>2020-04-03T21:15Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-10-sales-and-use-tax-nexus-standards-revoked-and-replaced-revenue-notice-19-03</loc><lastmod>2022-06-09T19:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-02-tax-relief-victims-terrorist-attack-world-trade-center-and-pentagon-revoked</loc><lastmod>2019-05-31T21:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-03-clarification-revenue-notice-01-02-revoked-revenue-notice-07-04</loc><lastmod>2019-05-31T21:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-04-special-taxes-fur-clothing-tax-revoked-revenue-notice-12-01</loc><lastmod>2019-05-31T21:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-07-property-tax-homestead-classification-revocation-revenue-notice-95-07</loc><lastmod>2019-05-31T21:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-08-individual-income-tax-late-filing-penalty-revoked-revenue-notice-19-01</loc><lastmod>2019-09-17T21:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-09-minnesotacare-business-transactions-minnesota</loc><lastmod>2019-05-31T21:36Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-10-individual-income-tax-assignability-income-recognized-employer-provided-stock</loc><lastmod>2019-05-31T21:35Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-11-sales-and-use-tax-transitional-period-delivery-charges-revoked-revenue-notice</loc><lastmod>2019-05-31T21:35Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-12-sales-and-use-tax-prepared-food-revoked-and-replaced-revenue-notice-10-01</loc><lastmod>2019-05-31T21:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-01-sales-and-use-tax-alcoholic-beverages-dietary-supplements-and-tobacco-revoked</loc><lastmod>2019-05-31T21:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-02-sales-and-use-tax-soft-drinks-revoked-revenue-notice-10-01</loc><lastmod>2019-05-31T21:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-03-corporate-franchise-tax-revocation-revenue-notice-96-19</loc><lastmod>2020-04-06T15:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-04-sales-and-use-tax-candy-revoked-revenue-notice-10-01</loc><lastmod>2020-04-06T15:03Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/microdistillery-distilled-spirits-excise-tax</loc><lastmod>2025-09-15T15:47Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-05-sales-and-use-tax-transitional-period-delivery-charges-construction-materials</loc><lastmod>2020-04-06T14:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-06-corporate-franchise-tax-apportionment-income-two-factor-and-one-factor</loc><lastmod>2020-04-03T16:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-07-sales-and-use-tax-revocation-revenue-notice-92-27</loc><lastmod>2020-04-03T16:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-08-sales-and-use-tax-massage-services-supplemented-revised-revenue-notice-03-09</loc><lastmod>2020-04-02T21:42Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-09-sales-and-use-tax-internet-access-charges-revoked-and-replaced-revenue-notice</loc><lastmod>2020-04-02T21:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-10-sales-and-use-tax-single-member-limited-liability-companies</loc><lastmod>2020-04-02T21:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-11-school-meals-board-contracts-colleges-universities-or-private-career-school</loc><lastmod>2020-04-02T21:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-12-sales-and-use-tax-taxable-delivery-charges-aggregate-materials-modified</loc><lastmod>2020-04-03T14:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-14-sales-and-use-tax-exemption-purchases-telecommunications-equipment-internet</loc><lastmod>2020-04-02T18:40Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-15-sales-and-use-tax-copies-scanned-documents</loc><lastmod>2020-04-02T18:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-16-estate-tax-issues-estates-required-file-minnesota-return-not-federal-return</loc><lastmod>2020-04-02T18:31Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-18-sales-and-use-tax-taxable-services-tree-bush-shrub-and-stump-removal</loc><lastmod>2020-04-02T18:20Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-19-solid-waste-management-tax-waste-generated-campus-school-housing</loc><lastmod>2020-04-02T18:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-20-technical-corrections-prior-revenue-notices-amended-revenue-notice-07-10-and</loc><lastmod>2020-04-03T13:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-21-individual-income-tax-part-and-full-year-nonresidents-zero-or-less-minnesota</loc><lastmod>2020-04-02T15:22Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-22-sales-and-use-tax-building-cleaning-and-maintenance-swimming-pools-technical</loc><lastmod>2020-04-02T15:17Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-23-sales-and-use-tax-exemption-certificates-revoked-revenue-notice-09-06</loc><lastmod>2020-04-02T15:10Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-24-sales-and-use-tax-revocation-revenue-notice-95-10</loc><lastmod>2020-04-02T15:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-01-sales-and-use-tax-prepared-food-amendment-revenue-notice-01-12-revoked-revenue</loc><lastmod>2020-04-01T21:13Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-03-individual-income-tax-alternative-minimum-tax-and-contributions-non-minnesota</loc><lastmod>2020-04-01T21:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-04-repeal-obsolete-revenue-notices-corrected-revenue-notice-03-06</loc><lastmod>2020-04-01T20:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-05-individual-income-tax-k-12-education-credit</loc><lastmod>2020-04-01T20:19Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-06-correction-revenue-notice-03-04</loc><lastmod>2020-04-01T20:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-08-sales-and-use-tax-detective-security-burglar-and-fire-alarm-and-armored-car</loc><lastmod>2020-04-01T19:41Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/03-12-sales-and-use-tax-sales-price-separately-stated-charges</loc><lastmod>2020-03-31T20:17Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/04-04-sales-and-use-tax-distinguishing-between-real-property-and-tangible-personal</loc><lastmod>2020-03-30T21:40Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/04-06-administration-and-compliance-reimbursement-third-party-record-keepers-their</loc><lastmod>2020-03-30T21:18Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/04-07-corporate-franchise-tax-petition-use-alternative-method-allocation</loc><lastmod>2020-03-30T21:08Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/04-10-sales-and-use-tax-exemption-fund-raising-events-lawful-gambling-activities</loc><lastmod>2020-03-30T19:17Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-01-transitional-periods-sales-and-use-tax-law-changes-revoked-revenue-notice-98</loc><lastmod>2019-06-04T21:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-08-income-tax-definition-contribution-purposes-issuing-official-receipt-form-ep-3</loc><lastmod>2019-06-04T21:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-11-gross-earnings-tax-rate-cellular-services-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T21:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-16-income-tax-revised-definition-contribution-purposes-issuing-official-receipt</loc><lastmod>2019-06-04T21:02Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-03-erisa-plans-and-unrelated-business-income-tax-ubittechnical-corrections</loc><lastmod>2019-06-04T20:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-09-sales-and-use-tax-application-candy-and-soft-drinks-revoked-revenue-notice-99</loc><lastmod>2019-06-04T20:36Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-10-sales-and-use-tax-agricultural-production-revoked-revenue-notice-98-22</loc><lastmod>2019-06-04T20:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-11-unfair-cigarette-sales-act-price-discounts-revoked-revenue-notice-96-04</loc><lastmod>2019-06-04T20:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-12-sales-and-use-tax-lawn-garden-and-arborist-services-and-landscaping-contracts</loc><lastmod>2019-06-04T20:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-13-sales-and-use-tax-road-building-materials-technical-corrections-revenue-notice</loc><lastmod>2019-06-04T20:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-14-revocation-revenue-notice-91-19</loc><lastmod>2019-06-04T20:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-15-administration-and-compliance-electronic-funds-transfer-revoked-revenue-notice</loc><lastmod>2019-06-04T20:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-16-corporate-franchise-tax-treatment-partnership-income-corporate-partners</loc><lastmod>2019-06-04T20:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-17-sales-and-use-tax-taxability-public-library-purchases-revoked-revenue-notice</loc><lastmod>2019-06-04T20:09Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-18-sales-and-use-tax-park-and-travel-trailers-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T20:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-19-sales-and-use-tax-application-tax-copies-revoked-revenue-notice-98-23</loc><lastmod>2019-06-04T20:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-20-income-tax-tax-relief-victims-hurricane-andrew-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T20:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-21-income-tax-tax-relief-victims-hurricane-iniki-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T20:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-22-sales-and-use-tax-logging-equipment-revoked-and-superseded-revenue-notice-98</loc><lastmod>2019-06-03T21:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-23-sales-and-use-tax-member-governed-and-controlled-clubs-provide-sports-or</loc><lastmod>2019-06-03T21:46Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-25-withholding-1993-withholding-deposits-repealed-revenue-notice-03-06</loc><lastmod>2019-06-03T20:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-26-income-tax-no-property-tax-refunds-certain-homesteads-amended-revenue-notice</loc><lastmod>2019-06-03T20:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-27-sales-and-use-tax-place-sale-revoked-revenue-notice-02-07</loc><lastmod>2019-06-03T20:23Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-01-special-taxes-bad-debt-deduction-cigarette-and-tobacco-products-tax-return</loc><lastmod>2019-06-03T20:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-02-corporate-franchise-tax-corporations-safe-harbor-leasing-apportionment-factors</loc><lastmod>2019-06-03T19:59Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-03-sales-and-use-tax-application-tax-printing-industry-modified-november-26-2012</loc><lastmod>2019-06-03T19:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-04-minnesotacare-introduction-information-hospitals-revoked-revenue-notice-08-11</loc><lastmod>2019-06-03T19:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/mixed-municipal-solid-waste-descriptions</loc><lastmod>2025-08-05T21:27Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-05-minnesotacare-gross-revenues-subject-tax-revoked-revenue-notice-07-04</loc><lastmod>2019-06-03T19:57Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-06-minnesotacare-exemptions-medicare-medical-assistance-general-assistance</loc><lastmod>2019-06-03T19:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-08-property-tax-refunds-and-relative-homesteads</loc><lastmod>2019-06-03T19:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-10-income-tax-residents-minnesota-living-abroad-repealed-revenue-notice-03-04</loc><lastmod>2019-06-03T19:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-11-special-taxes-sports-bookmaking-tax</loc><lastmod>2019-06-03T19:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-12-assessment-collection-mixed-municipal-solid-waste-repealed-revenue-notice-03</loc><lastmod>2019-06-03T19:53Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-14-minnesotacare-patient-services-replaced-revenue-notice-94-03</loc><lastmod>2019-06-03T19:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-15-minnesotacare-charitable-donations-technical-corrections-revenue-notices-07-05</loc><lastmod>2019-06-03T19:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-16-sales-and-use-tax-leased-seasonal-sites-recreational-areas-revoked-revenue</loc><lastmod>2019-06-03T18:52Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-17-sales-and-use-tax-computer-software-maintenance-agreements-technical</loc><lastmod>2019-06-03T18:52Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/non-mixed-municipal-waste-definitions</loc><lastmod>2025-08-05T21:30Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-19-income-tax-unrelated-business-income-taxpayers-net-operating-loss-technical</loc><lastmod>2019-06-03T18:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-20-income-tax-abatement-late-filing-penalty-individuals-who-have-extension-more</loc><lastmod>2019-06-03T18:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-22-sales-and-use-tax-concession-and-gaming-prizes-revoked-revenue-notice-98-22</loc><lastmod>2019-06-03T18:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-23-sales-and-use-tax-local-taxes-credit-taxes-paid-another-city-revoked-revenue</loc><lastmod>2019-06-03T18:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-24-corporate-franchise-tax-royalties-fees-and-other-income-revoked-revenue-notice</loc><lastmod>2019-06-03T17:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-25-income-tax-reduction-designated-counties-job-creation-credit-repealed-revenue</loc><lastmod>2019-06-03T17:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-26-minnesotacare-medical-supplies-appliances-and-equipment-sale-rental-and-repair</loc><lastmod>2019-06-03T17:31Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-01-income-tax-and-withholding-tax-employer-provided-educational-assistance</loc><lastmod>2019-06-03T17:30Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-02-corporate-income-tax-apportionment-income-two-factor-weighted-formula-revoked</loc><lastmod>2019-06-03T18:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-05-minnesota-unfair-cigarette-sales-act-meeting-competition-revoked-revenue</loc><lastmod>2019-06-03T17:27Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-06-gross-premium-tax-cash-surrender-value-technical-corrections-revenue-notice-07</loc><lastmod>2019-06-03T17:26Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-07-corporation-franchise-nonprofit-organizations-extension-due-dates-1993-tax</loc><lastmod>2019-06-03T17:26Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-08-sales-and-use-tax-capital-equipment-ready-mix-mixing-units-revoked-revenue</loc><lastmod>2019-06-03T17:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-09-sales-and-use-tax-golf-country-club-and-athletic-club-memberships-revoked</loc><lastmod>2019-06-03T17:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-10-income-tax-estimated-taxes-repealed-revenue-notice-03-04</loc><lastmod>2019-06-03T17:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-11-minnesotacare-and-sales-tax-massage-therapists-revoked-and-replaced-revenue</loc><lastmod>2019-06-03T17:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-13-lawful-gambling-annual-audit-and-financial-reviews-licensed-organizations</loc><lastmod>2019-06-03T17:22Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-15-solid-waste-assessment-audit-penalty-enforcement-and-administrative-provisions</loc><lastmod>2019-06-03T17:21Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-16-sales-and-use-tax-used-farm-machinery-revoked-revenue-notice-99-14</loc><lastmod>2019-06-03T17:20Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-17-corporate-franchise-tax-foreign-operating-corporation-foc-factors-revoked</loc><lastmod>2019-06-03T17:19Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/small-winery-credit-and-annual-production-report</loc><lastmod>2025-04-21T15:03Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-18-minnesotacare-employee-assistance-programs</loc><lastmod>2019-06-03T17:18Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-19-special-taxes-discounts-and-coupons-relation-bingo-gross-receipts</loc><lastmod>2019-06-03T17:18Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-20-minnesotacare-industrial/organizational-psychologists-modified-november-15</loc><lastmod>2019-06-03T17:17Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-21-special-taxes-waste-collectors-collection-and-remittance-solid-waste</loc><lastmod>2019-06-03T17:16Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-22-tax-exempt-entities-grounds-revocation-501c3-status-under-minnesota-law</loc><lastmod>2019-06-03T17:16Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-23-sales-and-use-tax-residential-electricity</loc><lastmod>2019-06-03T17:15Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-24-income-tax-1993-depreciation-modification-revoked-revenue-notice-07-04</loc><lastmod>2019-06-03T17:14Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-25-sales-tax-motor-vehicles-rebates-revoked-revenue-notice-94-25-revoked-see-page</loc><lastmod>2019-06-03T17:13Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-01-sales-tax-fire-damage-cleaning-services-technical-corrections-revenue-notice</loc><lastmod>2019-06-03T17:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-02-lawful-gambling-tax-refund-defective-pull-tabs-or-tipboards-technical</loc><lastmod>2019-06-03T17:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/wine-excise-tax</loc><lastmod>2020-11-23T16:47Z</lastmod><changefreq>never</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-03-disclosure-treatment-public-sales-tax-returns</loc><lastmod>2019-06-03T17:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-04-sales-tax-penalty-operators-flea-markets-and-similar-events-revoked-and</loc><lastmod>2019-06-03T17:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-05-sales-tax-construction-contracts-purchasing-agent-exemption-technical</loc><lastmod>2019-06-03T17:10Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-06-corporation-franchise-nonprofit-organizations-m4-np-1994-filers-automatic</loc><lastmod>2019-06-03T17:09Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-07-property-tax-homestead-classifications-revoked-revenue-notice-01-07</loc><lastmod>2019-06-03T17:09Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-08-sales-and-use-tax-gravel-sales-revoked-revenue-notice-03-11</loc><lastmod>2019-06-03T17:08Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-09-sales-use-tax-building-cleaning-and-maintenance-services-technical-corrections</loc><lastmod>2019-06-03T17:08Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/95-10-sales-tax-natural-gas-pipelines-and-transporter-use-gas-revoked-revenue-notice</loc><lastmod>2019-06-03T17:07Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-03-insurance-premium-tax-bail-bonds-revoked-revenue-notice-07-04</loc><lastmod>2019-06-03T17:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-04-unfair-cigarette-sales-act-unlawful-wholesaler-give-rebates-concessions-or</loc><lastmod>2019-06-03T17:03Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-08-sales-and-use-tax-capital-equipment-construction-contractor-purchasing-agent</loc><lastmod>2021-02-24T22:07Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-09-sales-and-use-tax-capital-equipment-research-development-and-design-revoked</loc><lastmod>2019-06-03T17:01Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-01-collections-revocation-licenses-definition-technical-corrections-revenue</loc><lastmod>2019-06-03T17:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-11-sales-and-use-tax-capital-equipment-and-replacement-capital-equipment-what</loc><lastmod>2019-06-03T17:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-12-sales-and-use-tax-capital-equipment-and-replacement-capital-equipment</loc><lastmod>2019-06-03T17:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-16-corporate-franchise-sales-and-use-tax-nexus-state-repair-services-computer</loc><lastmod>2019-06-03T16:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-17-sales-and-use-tax-determination-capital-equipment-vs-replacement-capital</loc><lastmod>2019-06-03T16:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-18-sales-and-use-tax-ready-mix-transportation-charges-revoked-revenue-notice-98</loc><lastmod>2019-06-03T16:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-19-corporate-franchise-tax-mutual-life-insurance-companies-revoked-revenue-notice</loc><lastmod>2019-06-03T16:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-02-solid-waste-assessment-conversions-mixed-municipal-solid-waste-repealed</loc><lastmod>2019-06-03T17:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-20-sales-tax-motor-vehicles-exemption-rebates-purchase-motor-vehicles</loc><lastmod>2019-06-03T16:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-21-income-tax-assignability-income-recognized-employer-provided-stock-options</loc><lastmod>2019-06-03T16:52Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-06-sales-tax-exempt-entities</loc><lastmod>2019-06-03T17:02Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-02-minnesotacare-sales-medical-supplies-patient-or-consumer-clarification-revenue</loc><lastmod>2019-06-03T16:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-03-corporate-income-and-franchise-tax-federal-entity-check-box-classification</loc><lastmod>2019-06-03T16:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-06-sales-and-use-tax-exemptions-police-car-fire-truck-and-ambulance-accessories</loc><lastmod>2019-06-03T16:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-07-revocation-revenue-notices-91-09-and-91-10</loc><lastmod>2019-06-03T16:46Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-08-unfair-cigarette-sales-act-revocation-revenue-notice-96-04</loc><lastmod>2019-06-03T16:45Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-09-estate-tax-filing-requirements-revoked-revenue-notice-12-04</loc><lastmod>2019-06-03T16:45Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-12-sales-and-use-tax-revocation-revenue-notice-93-16-technical-corrections</loc><lastmod>2019-06-03T16:43Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-13-sales-and-use-tax-advertising-signs-technical-corrections-revenue-notice-02-20</loc><lastmod>2019-06-03T16:42Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-14-sales-and-use-tax-leases-tangible-personal-property-technical-corrections</loc><lastmod>2019-06-03T16:42Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-01-sales-and-use-tax-materials-used-construct-or-improve-correctional-facilities</loc><lastmod>2019-06-03T16:41Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-03-sales-and-use-tax-line-data-retrieval-capital-equipment-revoked-revenue-notice</loc><lastmod>2019-06-03T16:40Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-04-sales-and-use-tax-no-occasional-sales-selling-events</loc><lastmod>2019-06-03T16:40Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-05-minnesotacare-sale-drugs-hospitals-and-health-care-providers</loc><lastmod>2019-06-03T16:39Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-06-sales-and-use-tax-sales-bar-codes-technical-corrections-revenue-notice-02-20</loc><lastmod>2019-06-03T16:38Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-07-sales-and-use-tax-permit-revocation-technical-corrections-revenue-notice-07-05</loc><lastmod>2019-06-03T16:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-08-income-and-corporate-franchise-tax-federal-entity-check-box-classifications</loc><lastmod>2019-06-03T16:31Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/auto-theft-prevention-surcharge</loc><lastmod>2020-11-23T14:11Z</lastmod><changefreq>never</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-09-corporate-franchise-tax-minnesota-taxation-qualified-subchapter-s-subsidiaries</loc><lastmod>2019-06-03T16:31Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-10-minnesotacare-legend-gas-distributors-technical-corrections-revenue-notice-10</loc><lastmod>2019-06-03T16:30Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-12-sales-and-use-tax-transitional-period-sales-ready-mix-revoked-revenue-notice</loc><lastmod>2019-06-03T16:29Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-13-solid-waste-management-tax-waiver</loc><lastmod>2019-06-03T16:28Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-14-tobacco-products-tax-wholesale-price-includes-cost-any-packaging-or-boxes</loc><lastmod>2019-06-03T16:28Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-15-sales-and-use-tax-capital-equipment-generation-electricity-technical</loc><lastmod>2019-06-03T16:27Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-16-sales-and-use-tax-solid-waste-management-tax-charges-using-waste-compactors</loc><lastmod>2019-06-03T16:27Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-17-sales-and-use-tax-biosolids-processing-equipment-technical-corrections-revenue</loc><lastmod>2022-07-05T16:38Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-18-income-tax-alimony-payments</loc><lastmod>2019-06-03T16:26Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-19-sales-and-use-tax-federal-excise-taxes</loc><lastmod>2019-06-03T16:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-20-minnesotacare-receipts-sale-chiropractic-medical-supplies-appliances-and</loc><lastmod>2019-06-03T16:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-21-minnesotacare-fair-market-value-patient-services-technical-corrections-revenue</loc><lastmod>2019-06-03T16:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-22-technical-corrections-and-revocation-obsolete-notices-95-09-and-95-01</loc><lastmod>2019-06-03T16:23Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-23-sales-and-use-tax-application-tax-copies-revocation-revenue-notices-92-05-and</loc><lastmod>2019-06-03T16:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-24-sales-and-use-tax-golf-country-club-and-athletic-club-memberships-revocation</loc><lastmod>2019-06-03T15:21Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-26-sales-and-use-tax-kennel-services-and-pet-grooming-revocation-and-replacement</loc><lastmod>2019-06-03T14:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-01-sales-and-use-tax-public-warehouse-technical-corrections-revenue-notice-02-20</loc><lastmod>2019-06-03T14:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-02-sales-and-use-tax-publications-alternative-media-technical-corrections-revenue</loc><lastmod>2019-06-03T14:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-03-collections-installment-payment-agreements-revoked-revenue-notice-05-04</loc><lastmod>2019-06-03T14:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-04-collections-compromise-agreements-revoked-revenue-notice-04-08</loc><lastmod>2019-06-03T16:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/fire-safety-surcharge</loc><lastmod>2026-03-02T19:41Z</lastmod><changefreq>monthly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-06-sales-and-use-tax-technical-correction-revenue-notice-98-01-technical</loc><lastmod>2019-06-03T14:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-07-corporate-franchise-tax-application-irc-ss382-computing-minnesota-net</loc><lastmod>2019-06-03T14:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-08-tax-refund-or-return-preparer-penalty-revoked-revenue-notice-19-02</loc><lastmod>2019-06-17T14:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-09-petroleum-tax-power-take-unit-pto-refunds</loc><lastmod>2019-06-03T14:45Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-10-special-taxes-unfair-cigarette-sales-act-revoked-revenue-notice-07-04</loc><lastmod>2019-06-03T14:41Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-11-sales-and-use-tax/lawful-gambling-tax-local-sales-tax-sales-distributors</loc><lastmod>2022-08-31T16:01Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-12-sales-and-use-tax-food-candy-and-soft-drinks-revocation-and-replacement</loc><lastmod>2019-06-03T14:40Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-13-minnesotacare-examinations-utilization-reviews-insurance-litigation-and</loc><lastmod>2025-05-07T15:32Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-14-sales-and-use-tax-farm-machinery-revocation-revenue-notice-94-16-and</loc><lastmod>2019-06-03T14:29Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-15-year-2000-y2k-revoked-revenue-notice-03-04</loc><lastmod>2019-06-03T14:28Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/firefighter-relief-surcharge</loc><lastmod>2026-03-02T19:41Z</lastmod><changefreq>monthly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-16-sales-and-use-tax-sales-tax-exemption-towns-revoked-revenue-notice-12-08</loc><lastmod>2019-06-03T14:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/12-05-estate-tax-estates-required-file-minnesota-return-not-federal-return</loc><lastmod>2020-03-06T22:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/12-06-individual-income-corporate-franchise-and-insurance-premium-tax-historic</loc><lastmod>2020-03-09T13:39Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/12-08-sales-and-use-tax-exemption-towns-revocation-revenue-notice-99-16</loc><lastmod>2025-04-21T14:11Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/12-03-individual-income-tax-revocation-revenue-notice-91-07-income-tax-timing</loc><lastmod>2020-03-12T15:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/12-11-sales-tax-exemptions-qualified-data-centers-revoked-revenue-notice-16-07</loc><lastmod>2024-08-19T20:32Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/12-13-tobacco-products-tax-wholesale-sales-price-definition-price-list-revocation</loc><lastmod>2020-02-21T17:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/13-01-income-and-corporate-franchise-tax-qualified-subchapter-s-subsidiaries-qsss</loc><lastmod>2020-08-31T22:02Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/96-07-sales-and-use-tax-temporary-storage-revoked-revenue-notice-98-22</loc><lastmod>2019-06-03T17:02Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/13-02-corporate-franchise-tax-credit-job-opportunity-building-zones-member-pass</loc><lastmod>2020-02-14T20:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/13-04-individual-income-corporate-franchise-and-estate-and-trust-taxes-furnishing</loc><lastmod>2020-02-13T22:03Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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