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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
97-01 Penalties-Abatements-Policies and Procedures (Modified on August 15, 2005, Modified on Sept. 5, 2017) Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Modified
96-21 Income Tax-Assignability of Income Recognized on Employer Provided Stock Options (Revoked by Revenue Notice # 01-10) Individual Income Tax Revoked
96-20 Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles Sales and Use Tax
96-19 Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03) Corporation Franchise Tax Revoked
96-18 Sales and Use Tax-Ready Mix Transportation Charges (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
96-17 Sales and Use Tax-Determination of Capital Equipment vs. Replacement Capital Equipment (Revoked by Revenue Notice # 98-22) Sales and Use Tax Revoked
96-16 Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies Corporation Franchise Tax, Sales and Use Tax
96-15 Sales and Use Tax-Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 (Modified on September 20, 2004) Sales and Use Tax Modified
96-14 Sales and Use Tax-Capital Equipment-Research, Development, and Design; Revocation of Revenue Notice 96-09 (Modified on September 20, 2004) Sales and Use Tax Modified
96-13 Sales and Use Tax - Capital Equipment - Used by the Purchaser (Modified on September 20, 2004) Sales and Use Tax Modified
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Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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