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<url><loc>https://www.revenue.state.mn.us/county-fair-and-agricultural-society-unrelated-business-income-tax</loc><lastmod>2026-02-10T19:17Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-02-08/minnesota-senate-confirms-paul-marquart-commissioner-revenue</loc><lastmod>2023-02-08T17:39Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/press-release/2023-02-13/woodbury-couple-charged-multiple-tax-crimes</loc><lastmod>2023-02-13T17:07Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-02-17/battle-lake-couple-charged-multiple-felony-tax-crimes</loc><lastmod>2023-02-17T16:59Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/suspicious-return-letter-faqs</loc><lastmod>2026-06-03T19:41Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-03-09/brooklyn-park-tax-preparer-sentenced-tax-crimes</loc><lastmod>2024-08-05T19:55Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-03-10/department-revenue-and-hennepin-county-attorneys-office-announce-multiple</loc><lastmod>2023-03-10T19:54Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/press-release/2023-03-29/still-need-file-your-taxes-these-tips-can-help</loc><lastmod>2023-03-29T15:34Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/press-release/2023-03-30/duluth-woman-charged-multiple-tax-crimes</loc><lastmod>2023-03-30T15:41Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/23-01-income-tax-statutory-resident-trusts-application-due-process-clause-minimum</loc><lastmod>2025-01-14T20:56Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/draft-mockup-sales-tax-statistics</loc><lastmod>2023-04-06T14:30Z</lastmod><changefreq>never</changefreq><priority>0.6</priority></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-04-10/baxter-man-charged-tobacco-related-tax-crime</loc><lastmod>2023-04-10T16:02Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/sustraccion-y-credito-de-gastos-escolares-k-12</loc><lastmod>2024-01-30T19:38Z</lastmod><changefreq>never</changefreq><priority>0.6</priority></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-05-01/maple-grove-man-charged-multiple-tax-crimes</loc><lastmod>2023-05-01T19:18Z</lastmod><changefreq>never</changefreq></url>
<url><loc>https://www.revenue.state.mn.us/press-release/2023-05-04/edina-man-charged-multiple-tax-crimes</loc><lastmod>2023-05-04T15:18Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-05-10/ottertail-couple-charged-multiple-tax-crimes</loc><lastmod>2023-05-11T14:02Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-05-24/minnesota-department-revenue-announces-next-steps-newly-passed-tax-rebate</loc><lastmod>2023-05-24T17:58Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-06-12/illinois-man-charged-tobacco-related-tax-crimes</loc><lastmod>2023-06-12T19:29Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/23-02-minnesotacare-taxes-examinations-utilization-reviews-insurance-claims-or</loc><lastmod>2025-03-21T15:17Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-07-13/minnesota-department-revenue-turns-50-years-old</loc><lastmod>2023-07-13T15:56Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-07-14/woodbury-business-owner-charged-multiple-felony-tax-crimes</loc><lastmod>2023-07-14T16:04Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/press-release/2023-08-08/more-families-can-take-advantage-valuable-tax-benefits-saving-back-school</loc><lastmod>2023-08-08T18:39Z</lastmod><changefreq>never</changefreq></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/05-10-corporate-franchise-tax-revocation-revenue-notice-94-17</loc><lastmod>2020-03-30T17:42Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-04-sales-and-use-tax-special-purpose-buildings-modified-september-20-2004</loc><lastmod>2019-06-03T16:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-05-sales-and-use-tax-integrated-production-process-tangible-personal-property</loc><lastmod>2019-06-03T16:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-10-minnesotacare-social-work-modified-october-22-2007</loc><lastmod>2019-06-03T16:44Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/97-11-minnesotacare-dietetic-and-nutrition-services-modified-may-7-2007</loc><lastmod>2019-06-03T16:44Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-02-sales-and-use-tax-hospital-exemption-modified-july-5-2005</loc><lastmod>2019-06-03T16:41Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/98-25-sales-and-use-tax-logging-equipment-qualifying-equipment-modified-april-2-2007</loc><lastmod>2019-06-03T15:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/99-05-sales-and-use-tax-responsibility-collection-and-remittance-sales-tax-tickets</loc><lastmod>2019-06-03T14:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/10-03-estate-tax-estates-required-file-minnesota-return-not-federal-return</loc><lastmod>2020-03-16T20:12Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/free-tax-preparation-sites</loc><lastmod>2026-03-19T23:31Z</lastmod><changefreq>yearly</changefreq><priority>0.9</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/10-04-individual-income-and-corporate-franchise-tax-credits-and-additions-federal</loc><lastmod>2020-03-16T19:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/10-05-sales-and-use-tax-revocation-revenue-notice-02-05-sales-and-use-tax</loc><lastmod>2020-03-16T18:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/10-06-technical-corrections-prior-revenue-notices-06-12-06-07-05-09-99-08-98-10-and</loc><lastmod>2020-03-16T18:44Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/11-01-corporate-franchise-tax-job-opportunity-building-zones-corporate-member-pass</loc><lastmod>2021-11-29T15:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/11-02-individual-income-tax-and-corporate-franchise-tax-job-opportunity-building</loc><lastmod>2024-11-12T16:51Z</lastmod><changefreq>yearly</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-01-sales-and-use-tax-definition-sponsored-revoked-and-replaced-revenue-notice-03</loc><lastmod>2019-06-01T19:39Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-02-sales-and-use-tax-parking-services-technical-corrections-revenue-notice-02-20</loc><lastmod>2019-05-31T21:57Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-03-sales-and-use-tax-exemptions-materials-used-or-consumed-providing-taxable</loc><lastmod>2019-05-31T21:57Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-04-sales-and-use-tax-sales-price-mixed-transactions-technical-corrections-revenue</loc><lastmod>2019-05-31T21:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-05-sales-and-use-tax-golf-country-club-and-athletic-club-memberships-revocation</loc><lastmod>2019-05-31T21:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/newsroom/press-release-archive</loc><lastmod>2026-02-05T16:39Z</lastmod><changefreq>yearly</changefreq><priority>0.9</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-06-sales-and-use-tax-solid-waste-management-tax-charges-purchasing-and-using</loc><lastmod>2019-05-31T21:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-07-minnesotacare-hospital-gross-revenues</loc><lastmod>2019-05-31T21:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-08-sales-and-use-tax-ready-mixed-concrete-and-trucks-revocation-revenue-notice-98</loc><lastmod>2019-05-31T21:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-09-income-tax-taxation-qualified-state-tuition-programs-technical-corrections</loc><lastmod>2019-05-31T21:53Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/00-10-sales-and-use-tax-nexus-standards-revoked-and-replaced-revenue-notice-19-03</loc><lastmod>2022-06-09T19:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-01-individual-income-tax-and-corporate-franchise-tax-2001-estimated-tax</loc><lastmod>2019-05-31T21:52Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-02-tax-relief-victims-terrorist-attack-world-trade-center-and-pentagon-revoked</loc><lastmod>2019-05-31T21:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-03-clarification-revenue-notice-01-02-revoked-revenue-notice-07-04</loc><lastmod>2019-05-31T21:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-04-special-taxes-fur-clothing-tax-revoked-revenue-notice-12-01</loc><lastmod>2019-05-31T21:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-07-property-tax-homestead-classification-revocation-revenue-notice-95-07</loc><lastmod>2019-05-31T21:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-08-individual-income-tax-late-filing-penalty-revoked-revenue-notice-19-01</loc><lastmod>2019-09-17T21:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-11-sales-and-use-tax-transitional-period-delivery-charges-revoked-revenue-notice</loc><lastmod>2019-05-31T21:35Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/01-12-sales-and-use-tax-prepared-food-revoked-and-replaced-revenue-notice-10-01</loc><lastmod>2019-05-31T21:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-03-corporate-franchise-tax-revocation-revenue-notice-96-19</loc><lastmod>2020-04-06T15:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-08-sales-and-use-tax-massage-services-supplemented-revised-revenue-notice-03-09</loc><lastmod>2020-04-02T21:42Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/02-12-sales-and-use-tax-taxable-delivery-charges-aggregate-materials-modified</loc><lastmod>2020-04-03T14:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-07-income-tax-timing-implementation-1991-law-changes-political-contribution</loc><lastmod>2019-06-04T21:08Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-08-income-tax-definition-contribution-purposes-issuing-official-receipt-form-ep-3</loc><lastmod>2019-06-04T21:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-09-implementation-tax-900-pay-call-services-revoked-revenue-notice-97-07</loc><lastmod>2019-06-04T21:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-10-gross-earnings-billing-and-collection-services-minnesota-calls-900-pay-call</loc><lastmod>2019-06-04T21:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-11-gross-earnings-tax-rate-cellular-services-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T21:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-12-gross-earnings-scope-application-gross-earnings-tax-earnings-derived-cellular</loc><lastmod>2019-06-04T21:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-13-gross-earnings-penalties-late-payment-estimated-gross-earnings-tax-related</loc><lastmod>2019-06-04T21:03Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-14-lawful-gambling-annual-audit-organizations-licensed-conduct-lawful-gambling</loc><lastmod>2019-06-04T21:03Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-15-sales-and-use-tax-computer-software-maintenance-agreements-revoked-revenue</loc><lastmod>2019-06-04T21:02Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-16-income-tax-revised-definition-contribution-purposes-issuing-official-receipt</loc><lastmod>2019-06-04T21:02Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-17-reporting-required-regulated-investment-companies-federally-tax-exempt</loc><lastmod>2019-06-04T21:01Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-18-sales-and-use-tax-telephone-services-revoked-and-replaced-revenue-notice-03-10</loc><lastmod>2019-06-04T21:01Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-19-aggregation-capital-gains-and-losses-not-permitted-revoked-revenue-notice-92</loc><lastmod>2019-06-04T21:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-20-sales-and-use-tax-vehicle-accessories-tax-base-fabrication-tangible-personal</loc><lastmod>2019-06-04T20:59Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-21-motor-vehicle-rental-tax-revoked-revenue-notice-98-22</loc><lastmod>2019-06-04T20:59Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-22-motor-vehicle-excise-tax-exemption-certain-municipal-vehicles</loc><lastmod>2019-06-04T20:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/microdistillery-credit-and-annual-production-report</loc><lastmod>2025-09-15T15:48Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/91-23-sales-and-use-tax-clothing-and-wearing-apparel-exemption-revoked-revenue</loc><lastmod>2019-06-04T20:57Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-01-insurance-aggregation-technical-corrections-revenue-notice-02-20</loc><lastmod>2019-06-04T20:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-02-sales-and-use-tax-farm-machinery-technical-corrections-revenue-notice-02-20</loc><lastmod>2019-06-04T20:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-03-erisa-plans-and-unrelated-business-income-tax-ubittechnical-corrections</loc><lastmod>2019-06-04T20:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-04-sales-and-use-tax-kennel-services-and-pet-grooming-revoked-and-superseded</loc><lastmod>2019-06-04T20:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-05-sales-and-use-tax-application-tax-copies-revoked-revenue-notice-98-23</loc><lastmod>2019-06-04T20:53Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-06-sales-and-use-tax-detective-and-security-services-revoked-revenue-notice-03-08</loc><lastmod>2019-06-04T20:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-08-lawful-gambling-annual-audit-licensed-organizationsrevoked-revenue-notice-07</loc><lastmod>2019-06-04T20:36Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-09-sales-and-use-tax-application-candy-and-soft-drinks-revoked-revenue-notice-99</loc><lastmod>2019-06-04T20:36Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-10-sales-and-use-tax-agricultural-production-revoked-revenue-notice-98-22</loc><lastmod>2019-06-04T20:34Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-11-unfair-cigarette-sales-act-price-discounts-revoked-revenue-notice-96-04</loc><lastmod>2019-06-04T20:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-12-sales-and-use-tax-lawn-garden-and-arborist-services-and-landscaping-contracts</loc><lastmod>2019-06-04T20:33Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-13-sales-and-use-tax-road-building-materials-technical-corrections-revenue-notice</loc><lastmod>2019-06-04T20:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-14-revocation-revenue-notice-91-19</loc><lastmod>2019-06-04T20:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-15-administration-and-compliance-electronic-funds-transfer-revoked-revenue-notice</loc><lastmod>2019-06-04T20:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-16-corporate-franchise-tax-treatment-partnership-income-corporate-partners</loc><lastmod>2019-06-04T20:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-17-sales-and-use-tax-taxability-public-library-purchases-revoked-revenue-notice</loc><lastmod>2019-06-04T20:09Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-18-sales-and-use-tax-park-and-travel-trailers-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T20:06Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-19-sales-and-use-tax-application-tax-copies-revoked-revenue-notice-98-23</loc><lastmod>2019-06-04T20:05Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-20-income-tax-tax-relief-victims-hurricane-andrew-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T20:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-21-income-tax-tax-relief-victims-hurricane-iniki-repealed-revenue-notice-03-04</loc><lastmod>2019-06-04T20:04Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-22-sales-and-use-tax-logging-equipment-revoked-and-superseded-revenue-notice-98</loc><lastmod>2019-06-03T21:47Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-23-sales-and-use-tax-member-governed-and-controlled-clubs-provide-sports-or</loc><lastmod>2019-06-03T21:46Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-25-withholding-1993-withholding-deposits-repealed-revenue-notice-03-06</loc><lastmod>2019-06-03T20:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-26-income-tax-no-property-tax-refunds-certain-homesteads-amended-revenue-notice</loc><lastmod>2019-06-03T20:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/92-27-sales-and-use-tax-place-sale-revoked-revenue-notice-02-07</loc><lastmod>2019-06-03T20:23Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-01-special-taxes-bad-debt-deduction-cigarette-and-tobacco-products-tax-return</loc><lastmod>2019-06-03T20:00Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-02-corporate-franchise-tax-corporations-safe-harbor-leasing-apportionment-factors</loc><lastmod>2019-06-03T19:59Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-03-sales-and-use-tax-application-tax-printing-industry-modified-november-26-2012</loc><lastmod>2019-06-03T19:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-04-minnesotacare-introduction-information-hospitals-revoked-revenue-notice-08-11</loc><lastmod>2019-06-03T19:58Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/mixed-municipal-solid-waste-descriptions</loc><lastmod>2025-08-05T21:27Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-05-minnesotacare-gross-revenues-subject-tax-revoked-revenue-notice-07-04</loc><lastmod>2019-06-03T19:57Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-06-minnesotacare-exemptions-medicare-medical-assistance-general-assistance</loc><lastmod>2019-06-03T19:56Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-08-property-tax-refunds-and-relative-homesteads</loc><lastmod>2019-06-03T19:55Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-10-income-tax-residents-minnesota-living-abroad-repealed-revenue-notice-03-04</loc><lastmod>2019-06-03T19:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-11-special-taxes-sports-bookmaking-tax</loc><lastmod>2019-06-03T19:54Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-12-assessment-collection-mixed-municipal-solid-waste-repealed-revenue-notice-03</loc><lastmod>2019-06-03T19:53Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-14-minnesotacare-patient-services-replaced-revenue-notice-94-03</loc><lastmod>2019-06-03T19:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-15-minnesotacare-charitable-donations-technical-corrections-revenue-notices-07-05</loc><lastmod>2019-06-03T19:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-16-sales-and-use-tax-leased-seasonal-sites-recreational-areas-revoked-revenue</loc><lastmod>2019-06-03T18:52Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-17-sales-and-use-tax-computer-software-maintenance-agreements-technical</loc><lastmod>2019-06-03T18:52Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/non-mixed-municipal-waste-definitions</loc><lastmod>2025-08-05T21:30Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-19-income-tax-unrelated-business-income-taxpayers-net-operating-loss-technical</loc><lastmod>2019-06-03T18:51Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-20-income-tax-abatement-late-filing-penalty-individuals-who-have-extension-more</loc><lastmod>2019-06-03T18:50Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-22-sales-and-use-tax-concession-and-gaming-prizes-revoked-revenue-notice-98-22</loc><lastmod>2019-06-03T18:49Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-23-sales-and-use-tax-local-taxes-credit-taxes-paid-another-city-revoked-revenue</loc><lastmod>2019-06-03T18:48Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-24-corporate-franchise-tax-royalties-fees-and-other-income-revoked-revenue-notice</loc><lastmod>2019-06-03T17:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-25-income-tax-reduction-designated-counties-job-creation-credit-repealed-revenue</loc><lastmod>2019-06-03T17:32Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/93-26-minnesotacare-medical-supplies-appliances-and-equipment-sale-rental-and-repair</loc><lastmod>2019-06-03T17:31Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-01-income-tax-and-withholding-tax-employer-provided-educational-assistance</loc><lastmod>2019-06-03T17:30Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-02-corporate-income-tax-apportionment-income-two-factor-weighted-formula-revoked</loc><lastmod>2019-06-03T18:11Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-05-minnesota-unfair-cigarette-sales-act-meeting-competition-revoked-revenue</loc><lastmod>2019-06-03T17:27Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-06-gross-premium-tax-cash-surrender-value-technical-corrections-revenue-notice-07</loc><lastmod>2019-06-03T17:26Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-07-corporation-franchise-nonprofit-organizations-extension-due-dates-1993-tax</loc><lastmod>2019-06-03T17:26Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-08-sales-and-use-tax-capital-equipment-ready-mix-mixing-units-revoked-revenue</loc><lastmod>2019-06-03T17:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-09-sales-and-use-tax-golf-country-club-and-athletic-club-memberships-revoked</loc><lastmod>2019-06-03T17:25Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-10-income-tax-estimated-taxes-repealed-revenue-notice-03-04</loc><lastmod>2019-06-03T17:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-11-minnesotacare-and-sales-tax-massage-therapists-revoked-and-replaced-revenue</loc><lastmod>2019-06-03T17:24Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-13-lawful-gambling-annual-audit-and-financial-reviews-licensed-organizations</loc><lastmod>2019-06-03T17:22Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-15-solid-waste-assessment-audit-penalty-enforcement-and-administrative-provisions</loc><lastmod>2019-06-03T17:21Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-16-sales-and-use-tax-used-farm-machinery-revoked-revenue-notice-99-14</loc><lastmod>2019-06-03T17:20Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-17-corporate-franchise-tax-foreign-operating-corporation-foc-factors-revoked</loc><lastmod>2019-06-03T17:19Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/small-winery-credit-and-annual-production-report</loc><lastmod>2025-04-21T15:03Z</lastmod><changefreq>yearly</changefreq><priority>0.6</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-18-minnesotacare-employee-assistance-programs</loc><lastmod>2019-06-03T17:18Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-19-special-taxes-discounts-and-coupons-relation-bingo-gross-receipts</loc><lastmod>2019-06-03T17:18Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-20-minnesotacare-industrial/organizational-psychologists-modified-november-15</loc><lastmod>2019-06-03T17:17Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-21-special-taxes-waste-collectors-collection-and-remittance-solid-waste</loc><lastmod>2019-06-03T17:16Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-22-tax-exempt-entities-grounds-revocation-501c3-status-under-minnesota-law</loc><lastmod>2019-06-03T17:16Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-24-income-tax-1993-depreciation-modification-revoked-revenue-notice-07-04</loc><lastmod>2019-06-03T17:14Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
<url><loc>https://www.revenue.state.mn.us/revenue-notice/94-25-sales-tax-motor-vehicles-rebates-revoked-revenue-notice-94-25-revoked-see-page</loc><lastmod>2019-06-03T17:13Z</lastmod><changefreq>never</changefreq><priority>0.3</priority></url>
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