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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
04-03 Sales and Use Tax - Camp Fees Sales and Use Tax
04-02 Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty (Revoked by Revenue Notice # 07-04) Individual Income Tax, Withholding Tax Revoked
04-01 Insurance Taxes - Negative Net Balances Insurance Taxes
03-15 Sales and Use Tax - Taxation of Incentive Items (Modified on November 5, 2012) Sales and Use Tax Modified
03-14 Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice # 00-01 Sales and Use Tax
03-13 Sales and Use Tax - Services - Nonresidential Parking Sales and Use Tax Revoked
03-12 Sales and Use Tax - Sales Price - Separately Stated Charges Sales and Use Tax
03-11 Sales and Use Tax - Gravel Sales - Revocation of Revenue Notice # 95-08 Sales and Use Tax
03-10 Sales and Use Tax - Telecommunications Services; Revocation and Replacement of Revenue Notice 91-18 (Modified on June 8, 2009) Sales and Use Tax Modified
03-09 MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 (Revoked and Replaced by Revenue Notice # 07-06) MinnesotaCare, Sales and Use Tax Revoked
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Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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