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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.

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Number	Description	Tax Type	Notice Type
24-02	Individual Income Tax - Qualified Retirement Benefits Subtraction - Allocation	Individual Income Tax	New
24-01	Sales and Use Tax – Sale and Purchase – Third-Party Installation Services	Sales and Use Tax	New
23-02	MinnesotaCare Taxes – Examinations for Utilization Reviews, Insurance Claims or Eligibility, Litigation, and Employment – Revocation and Replacement of Revenue Notice # 99-13	MinnesotaCare
23-01	Income Tax – Statutory Resident Trusts – Application of the Due Process Clause Minimum Connections Test	Fiduciary Tax
22-04	Sales and Use Tax – Sales Price – Services Necessary to Complete the Sale; Revocation and Replacement of Revenue Notice # 06-06	Sales and Use Tax
22-03	Civil Procedures - Substantial Understatement Penalty – Definitions
22-02	Tobacco Products Tax – Delivery Seller Collection Responsibility – Revocation and Replacement of Revenue Notice # 20-03.	Tobacco Tax
22-01	Mining Companies - Occupation Tax – Credit for Increasing Research Activities	Mineral Taxes
21-04	Charitable Organization Exemption – Clarification of Qualifications for Exempt Status	Sales and Use Tax
21-03	Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13	MinnesotaCare

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Last Updated

February 09, 2024

Revenue Notices

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