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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
07-04 Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05 Cigarette Tax, Corporation Franchise Tax, Estate Tax, Individual Income Tax, Insurance Taxes, Lawful Gambling Tax, MinnesotaCare, Petroleum Taxes, Sales and Use Tax, Solid Waste Management Tax, Withholding Tax
06-02 Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail Corporation Franchise Tax, Sales and Use Tax
05-10 Corporate Franchise Tax - Revocation of Revenue Notice 94-17 Corporation Franchise Tax
04-07 Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation Corporation Franchise Tax
04-06 Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records (Revoked by Revenue Notice # 16-06) Collection Division, Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked
02-20 Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice # 07-10 and Revenue Notice # 09-01) Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax Amended
02-06 Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04) Corporation Franchise Tax Revoked
02-03 Corporate Franchise Tax - Revocation of Revenue Notice 96-19 Corporation Franchise Tax
01-03 Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked
01-02 Tax Relief for the Victims of the Terrorist Attack on the World Trade Center and Pentagon (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Estate Tax, Fiduciary Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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