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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 Tax Type Notice Type
26-04 Sales & Use Tax–Telecommunications Services–Exemption for Purchase of Telecommunications Equipment–Voice over Internet Protocol Services and Internet Service Providers–Revocation and Replacement of Revenue Notices #02-14 and #05-03 Sales and Use Tax New
26-03 Sales & Use Tax – Telecommunications Services – Revocation and Replacement of Revenue Notice #03-10 Sales and Use Tax New
26-02 Estate, Fiduciary, S-Corporation Taxes – Apportionment of Income - Electing Small Business Trust Corporation Franchise Tax New
26-01 Corporate Franchise Income Tax – Minnesota Taxable Income – Foreign Corporate Filers Corporation Franchise Tax New
25-03 Individual Income Tax - Minnesota Child Tax Credit - Reconciliation of Advance Payments Individual Income Tax New
25-02 Sales and Use Tax - Exemptions for Townships - Revocation of Revenue Notice # 12-08 Sales and Use Tax New
25-01 Individual Income Tax - Minnesota Child Tax Credit - Eligibility for Advance Payments Individual Income Tax New
24-02 Individual Income Tax - Qualified Retirement Benefits Subtraction - Allocation Individual Income Tax
24-01 Sales and Use Tax – Sale and Purchase – Third-Party Installation Services Sales and Use Tax
23-02 MinnesotaCare Taxes – Examinations for Utilization Reviews, Insurance Claims or Eligibility, Litigation, and Employment – Revocation and Replacement of Revenue Notice # 99-13 MinnesotaCare
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Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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