Publications >

• 09-07 Corporate Franchise Tax - Property Factor; Drop Shipping
• 09-06 Sales and Use Tax - Revocation of Revenue Notice 02-23
• 09-05 Sales and Use Tax - Technical Corrections to Revenue Notices 02-22, 04-04, and 07-02
• 09-04 Sales and Use Tax - Revocation of Revenue Notice 05-07
• 09-03 Tobacco Products Tax – Definition of Wholesale Sales Price - Proper Tax Calculation
• 09-02 Sales and Use Tax – Revocation of Revenue Notices 05-06 and 05-13
• 09-01 MinnesotaCare – Amendment of Revenue Notices 98-10, 02-20, and 06-12
• 08-11 MinnesotaCare – Revocation of Revenue Notice 93-04
• 08-10 Individual Income Tax and Withholding – Wages of Nonresident Individuals Assigned to Minnesota for Work Performed in Minnesota – Revocation of Revenue Notice 01-10
• 08-09 Petroleum Tax – Administration Issues – Surcharge Administration and Qualifying Service Station Credit
• 08-08 Individual Income and Corporate Franchise Tax – Credits and Additions to Federal Taxable Income – Net Income Taxes Paid to Another State
• 08-07 Sales and Use Tax – Lawn and Tree Services – Revocation of Revenue Notice 04-05
• 08-06 Petroleum Tax – Administrative Issue – Distributor Storage (9k)
• 08-05 Sales and Use Tax - Correction to Revenue Notice 08-01 (10k)
• 08-04 Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 02-06 (15.8k)
• 08-03 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice 92-16 (9.81k)
• 08-02 Sales and Use Tax – Internet Access Charges - Revocation of Revenue Notice 05-01 (8.75k)
• 08-01 Sales and Use Tax – Agricultural Production – Grain Drying (10k) Corrected by Revenue Notice 08-05
• 07-12 Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation after Adverse Property Tax Exemption Determination (12k)
• 07-11 Property Tax Refunds - Reissuing Uncashed Lapsed Warrants - Definition of Reasonable Cause (19k)
• 07-10 Technical Corrections of Prior Revenue Notice - Amendment of Revenue Notice 02-20 (14k)
• 07-09 Sales and Use Tax - Operators of Flea Markets and Similar Events - Revocation and Replacement of Revenue Notice 95-04 (15k)
• 07-08 Insurance Taxes - Fire Insurance Surcharge - Definitions (14k)
• 07-07 Sales and Use Tax - Direct Mail - Tax Rates and Delivery or Distribution Exemption (27k)
• 07-06 MinnesotaCare Tax and Sales Tax - Patient Services - Massage Therapy; Revocation and Replacement of Revenue Notices 03-09 and 94-11 (20k) Also see Revenue Notice 02-08
• 07-05 Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15 (27k)
• 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 (19k)
• 07-03 Sales and Use Tax - Industrial Production Exemption - Taxability of Returnable Skids and Pallets (15k)
• 07-02 Sales and Use Tax - Exemptions - Interstate Commerce (21k) Corrected by Revenue Notice 09-05
• 07-01 Sales and Use Tax - Utilities - Agricultural Production Animals (17k)
• 06-13 MinnesotaCare - Patient Services - Community Support and Family Community Support (24k)
• 06-12 MinnesotaCare Tax - Patient Services - Cosmetology Services (21k) Amended by Revenue Notice 09-01
• 06-11 Sales and Use Tax - Sales Price - Labor Charges; Revocation of Revenue Notice 91-20 (24k)
• 06-10 Sales and Use Tax - Fabrication Labor - Prefinishing Woodwork (15k)
• 06-09 Sales and Use Tax - Taxable Price - Natural Gas Used for Pipeline Compressor Operation (19k)
• 06-08 Sales and Use Tax - Motor Vehicle Leases - Taxes and Fee (17k) Modified February 23, 2009
• 06-07 MinnesotaCare Tax - Exemptions and Credits - Research (31k)
• 06-06 Sales and Use Tax - Sales Price - Interior Design Services (23k)
• 06-05 Sales and Use Tax - Use Tax - Fractional Ownership Interests (19k)
• 06-04 Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return - Revocation and Replacement of Revenue Notice 02-16 (15k)
• 06-03 Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-03 (26k)
• 06-02 Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail (19k)
• 06-01 Special Taxes - Insurance Premiums Retaliatory Tax (19k)
• 05-14 Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (64k) Corrected by Revenue Notice 05-14C
• Correction to 05-14 Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (13k)
• 05-13 Sales and Use Tax - Sales Price - Allocation of Delivery Charges (70k) Revoked by Revenue Notice 09-02
• 05-12 Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" (66k)
• 05-11 Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes (90k) Corrected by Revenue Notice 05-11C
• Correction to 05-11 Sales and Use Tax - Local Lodging, Restaurant and Liquor Taxes (10k)
• 05-10 Corporate Franchise Tax - Revocation of Revenue Notice 94-17 (63k)
• 05-09 Sales and Use Tax - Low Income Housing Exemption - Owner (66k)
• 05-08 Sales and Use Tax - Rounding - Per Item or Per Invoice (74k)
• 05-07 Sales and Use Tax - Bad Debts; Deductions of Uncollectible Debts; Applying Payments Received on Previously Claimed Bad Debt (18k) Revoked by Revenue Notice 09-04
• 05-06 Sales and Use Tax - Sales Price - Discounts (23k) Revoked by Revenue Notice 09-02
• 05-05 Sales and Use Tax - Definition of Reasonable Rental Value of Motor Vehicles (32k)
• 05-04 Collections - Revocation of Revenue Notice 99-03 (14k)
• 05-03 Sales and Use Tax - Telecommunications Services - Voice over Internet Protocol (VoIP) Service Modified April 13, 2009
• 05-02 Sales and Use Tax - Nonprofit Admission Exemption Voluntary Contributions (14k)
• 05-01 Sales and Use Tax - Internet Access Charges; Supercedes and Replaces Revenue Notice 02-09 (14k) Revoked by Revenue Notice 08-02
• 04-10 Sales and Use Tax - Exemption for Fund-Raising Events - Lawful Gambling Activities
• 04-09 Sales and Use Tax - Advertising Materials Exemption (23k)
• 04-08 Collections - Revocation of Revenue Notice 99-04 (13k)
• 04-07 Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation
• 04-06 Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records Corrected by Revenue Notice 07-05
• 04-05 Sales and Use Tax - Lawn Care - Revocation of Revenue Notices 02-18, 94-04 and 91-02 Revoked by Revenue Notice 08-07
• 04-04 Sales and Use Tax - Distinguishing Between Real Property and Tangible Personal Property Corrected by Revenue Notice 09-05
• 04-03 Sales and Use Tax - Camp Fees
• 04-02 Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty Revoked by Revenue Notice 07-04
• 04-01 Insurance Taxes - Negative Net Balances
• 03-15 Sales and Use Tax - Taxation of Incentive Items Purchased with Scrip
• 03-14 Sales and Use Tax - Nonprofit Admission Ticket and Fund-raising Sales - Revocation and Replacement of Revenue Notice 00-01
• 03-13 Sales and Use Tax - Services - Nonresidential Parking
• 03-12 Sales and Use Tax - Sales Price - Separately Stated Charges
• 03-11 Sales and Use Tax - Gravel Sales - Revocation of Revenue Notice 95-08
• 03-10 Sales and Use Tax - Telecommunications Services; Revocation and Replacement of Revenue Notice 91-18 Also see Revenue Notice 02-14; Modified June 8, 2009
• 03-09 MinnesotaCare/Sales Tax - Massage Therapy by Licensed/Registered Health Care Providers; Modification of Revenue Notice 94-11 See also Revenue Notice 02-08. Revoked and replaced by Revenue Notice 07-06
• 03-08 Sales and Use Tax - Detective, Security, Burglar and Fire Alarm, and Armored Car Services - Revocation of Revenue Notices 92-06 and 03-07
• 03-07 Sales and Use Tax - Burglar and Fire Alarm, Detective, Security, and Armored Car Services - Revocation and Replacement of Revenue Notice 92-06 Revoked by Revenue Notice 03-08
• 03-06 Correction to Revenue Notice 03-04
• 03-05 Individual Income Tax - K-12 Education Credit
• 03-04 Repeal of Obsolete Revenue Notices *Please note: the reference to 92-26 should refer to 92-25, Withholding - 1993 Withholding Deposits
• 03-03 Individual Income Tax - Alternative Minimum Tax and Contributions to Non-Minnesota Charitable Organizations Revoked by Revenue Notice 07-04
• 03-02 Property Tax - Sustainable Forest Incentive Act - Violation of a Condition of Enrollment
• 03-01 Sales and Use Tax - Prepared Food - Amendment to Revenue Notice 01-12
• 02-24 Sales and Use Tax - Revocation of Revenue Notice 95-10
• 02-23 Sales and Use Tax - Exemption Certificates Revoked by Revenue Notice 09-06
• 02-22 Sales and Use Tax - Building Cleaning and Maintenance - Swimming Pools Corrected by Revenue Notice 09-05
• 02-21 Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross Income
• 02-20 Technical Corrections of Prior Revenue Notices Amended by Revenue Notice 09-01; Amended by Revenue Notice 07-10
• 02-19 Solid Waste Management Tax - Waste Generated by Campus School Housing
• 02-18 Sales and Use Tax - Taxable Services - Tree, Bush, Shrub and Stump Removal; Revocation of Revenue Notice 92-12 Revoked by Revenue Notice 04-05
• 02-17 Sales and Use Tax - Taxable Sales - Delivery of Aggregate Materials and Concrete Block Modified June 9, 2008
• 02-16 Estate Tax - Issues for Estates Required to File a Minnesota Return but not a Federal Return Revoked and replaced by Revenue Notice 06-04
• 02-15 Sales and Use Tax - Copies of Scanned Documents
• 02-14 Sales and Use Tax - Exemption for Purchases of Telecommunications Equipment - Internet Service Providers
• 02-13 Sales and Use Tax - Game Farms, Shooting Preserves and Hunting Clubs - Game Release Charges (24k) Modified 9/7/04
• 02-12 Sales and Use Tax - Taxable Delivery Charges - Aggregate Materials
• 02-11 Sales and Use Tax - School Meals - Board Contracts at Colleges, Universities, or Private Career Schools
• 02-10 Sales and Use Tax - Single-Member Limited Liability Companies
• 02-09 Sales and Use Tax - Internet Access Charges Superceded and replaced by Revenue Notice 05-01
• 02-08 Sales and Use Tax - Massage Services See also Revenue Notices 03-09 and 07-06
• 02-07 Sales and Use Tax - Revocation of Revenue Notice 92-27
• 02-06 Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 Revoked by Revenue Notice 08-04
• 02-05 Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11
• 02-04 Sales and Use Tax - Candy
• 02-03 Corporate Franchise Tax - Revocation of Revenue Notice 96-19
• 02-02 Sales and Use Tax - Soft Drinks
• 02-01 Sales and Use Tax - Alcoholic Beverages, Dietary Supplements, and Tobacco
• 01-12 Sales and Use Tax - Prepared Food. Amended by Revenue Notice 03-01
• 01-11 Sales and Use Tax - Transitional Period for Delivery Charges Revoked and superceded by Revenue Notice 02-05
• 01-10 Individual Income Tax - Assignability of Income Recognized on Employer Provided Stock Options; Revocation of Revenue Notice 96-21 Revoked by Revenue Notice 08-10
• 01-09 MinnesotaCare - Business Transactions in Minnesota
• 01-08 Individual Income Tax - Late Filing Penalty
• 01-07 Property Tax - Homestead Classification; Revocation of Revenue Notice 95-07
• 01-06 Mortgage Registry Tax - Exemption for Mortgages that Secure Qualifying Agricultural Loans
• 01-05 Mortgage Registry Tax - Exemption for Mortgages that Secure Loans Made Under Qualifying Government Affordable Housing Programs
• 01-04 Special Taxes - Fur Clothing Tax
• 01-03 Clarification of Revenue Notice 01-02 Revoked by Revenue Notice 07-04
• 01-02 Tax Relief for the Victims of the Terrorist Attack on the World Trade Center and Pentagon Clarified by Revenue Notice 01-02. Revoked by Revenue Notice 07-04
• 01-01 Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments of S Corporation Banks Made Prior to the Repeal of the Corporate Franchise Tax on S Corp Banks Revoked by Revenue Notice 07-04
• 00-10 Sales and Use Tax - Nexus Standards Corrected by Revenue Notice 02-20
• 00-09 Income Tax - Taxation of Qualified State Tuition Programs Corrected by Revenue Notice 02-20
• 00-08 Sales and Use Tax - Ready-mixed Concrete and Trucks; Revocation of Revenue Notice 98-12 Corrected by Revenue Notice 02-20
• 00-07 MinnesotaCare - Hospital Gross Revenues
• 00-06 Sales and Use Tax & Solid Waste Management Tax - Charges for Purchasing and Using Waste Compactors and Waste Collection Containers; Revocation and Replacement of Revenue Notice 98-16 Corrected by Revenue Notice 02-20
• 00-05 Sales and Use Tax - Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 98-24 Corrected by Revenue Notice 02-20
• 00-04 Sales and Use Tax - Sales Price - Mixed Transactions Corrected by Revenue Notice 02-20
• 00-03 Sales and Use Tax - Exemptions: Materials Used or Consumed in Providing Taxable Services Corrected by Revenue Notice 02-20
• 00-02 Sales and Use Tax - Parking Services Corrected by Revenue Notice 02-20
• 00-01 Sales and Use Tax - Definition of "Sponsored by" Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 03-14
• 99-17 Corporate Franchise Tax - Claim for Refund
• 99-16 Sales and Use Tax - Sales Tax Exemption for Towns Corrected by Revenue Notice 02-20
• 99-15 Year 2000 (Y2K) Repealed by Revenue Notice 03-04
• 99-14 Sales and Use Tax - Farm Machinery; Revocation of Revenue Notice 94-16 and Clarification of Revenue Notice 92-02 Corrected by Revenue Notice 02-20
• 99-13 MinnesotaCare - Examinations for Utilization Reviews, Insurance, Litigation and Employment; Modification of Revenue Notices 93-18 and 94-20 Corrected by Revenue Notices 02-20 and 07-05
• 99-12 Sales and Use Tax - Food, Candy and Soft Drinks; Revocation and Replacement of Revenue Notice 92-09 Revoked by Revenue Notice 07-04
• 99-11 Sales and Use Tax/Lawful Gambling Tax - Local Sales Tax on Sales from Distributors to Organizations
• 99-10 Special Taxes - Unfair Cigarette Sales Act Revoked by Revenue Notice 07-04
• 99-09 Petroleum Tax - Power Take-off Unit (PTO) Refunds
• 99-08 Tax Refund or Return Preparer Penalty
• 99-07 Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction
• 99-06 Sales and Use Tax - Technical Correction to Revenue Notice 98-01 Corrected by Revenue Notice 02-20
• 99-05 Sales and Use Tax - Responsibility for Collection and Remittance of Sales Tax on Tickets Sold at Selling Events (41k) Modified 6/18/07
• 99-04 Collections - Compromise Agreements Revoked by Revenue Notice 04-08
• 99-03 Collections - Installment Payment Agreements Revoked by Revenue Notice 05-04
• 99-02 Sales and Use Tax - Publications in Alternative Media Corrected by Revenue Notice 02-20
• 99-01 Sales and Use Tax - Public Warehouse Corrected by Revenue Notice 02-20
• 98-26 Sales and Use Tax - Kennel Services and Pet Grooming; Revocation and Replacement of Revenue Notice 92-04 Corrected by Revenue Notice 02-20
• 98-25 Sales and Use Tax - Logging Equipment - Qualifying Equipment (64k) Corrected by Revenue Notice 02-20. Modified 4/2/07
• 98-24 Sales and Use Tax - Golf, Country Club, and Athletic Club Memberships; Revocation of Revenue Notice 94-09 Revoked by Revenue Notice 00-05
• 98-23 Sales and Use Tax - Application of Tax to Copies; Revocation of Revenue Notices 92-05 and 92-19 Corrected by Revenue Notice 02-20
• 98-22 Technical Corrections and Revocation of Obsolete Notices 95-09, 95-01
• 98-21 MinnesotaCare - Fair Market Value for Patient Services
• 98-20 MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment
• 98-19 Sales and Use Tax - Federal Excise Taxes
• 98-18 Income Tax - Alimony Payments
• 98-17 Sales and Use Tax - Biosolids Processing Equipment Corrected by Revenue Notice 02-20
• 98-16 Sales and Use Tax & Solid Waste Management Tax - Charges for Using Waste Compactors and Containers; Revocation and Replacement of Revenue Notice 00-06
• 98-15 Sales and Use Tax - Capital Equipment - Generation of Electricity Corrected by Revenue Notice 02-20
• 98-14 Tobacco Products Tax - Wholesale Price Includes Cost of Any Packaging or Boxes
• 98-13 Solid Waste Management Tax Waiver
• 98-12 Sales and Use Tax - Transitional Period for Sales of Ready-Mix Revoked by Revenue Notice 00-08
• 98-11 Sales and Use Tax - Written Notice to Obtain Required Exemption Certificates Corrected by Revenue Notice 02-20
• 98-10 MinnesotaCare - Legend Gas Distributors Amended by Revenue Notice 09-01; Corrected by Revenue Notice 02-20
• 98-09 Corporate Franchise Tax - Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS)
• 98-08 Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classifications
• 98-07 Sales and Use Tax - Permit Revocation; Supercedes Revenue Notice 97-03 Corrected by Revenue Notices 02-20 and 07-05
• 98-06 Sales and Use Tax - Sales of Bar Codes Corrected by Revenue Notice 02-20
• 98-05 MinnesotaCare - Sale of Drugs By Hospitals and Health Care Providers
• 98-04 Sales and Use Tax - No Occasional Sales at Selling Events
• 98-03 Sales and Use Tax - On-line Data Retrieval for Capital Equipment Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 06-03
• 98-02 Sales and Use Tax - Hospital Exemption (38k) Modified 7/5/05
• 98-01 Sales and Use Tax - Materials Used to Construct or Improve Correctional Facilities Corrected by Revenue Notice 99-06
• 97-14 Sales and Use Tax - Leases of Tangible Personal Property Corrected by Revenue Notice 02-20
• 97-13 Sales and Use Tax - Advertising Signs Corrected by Revenue Notice 02-20
• 97-12 Sales and Use Tax - Revocation of Revenue Notice 93-16 Corrected by Revenue Notice 02-20
• 97-11 MinnesotaCare - Dietetic and Nutrition Services (44k) Modified 5/7/07
• 97-10 MinnesotaCare - Social Work (46k) Modified 10/22/07
• 97-09 Estate Tax Filing Requirements
• 97-08 Unfair Cigarette Sales Act - Revocation of Revenue Notice 96-04
• 97-07 Revocation of Revenue Notices 91-9 and 91-10
• 97-06 Sales and Use Tax - Exemptions for Police Car, Fire Truck, and Ambulance Accessories Corrected by Revenue Notice 02-20
• 97-05 Sales and Use Tax - Integrated Production Process for Tangible Personal Property (58k) Corrected by Revenue Notice 02-20. Modified 9/20/04
• 97-04 Sales and Use Tax - Special Purpose Buildings (40k) Corrected by Revenue Notice 02-20. Modified 9/20/04
• 97-03 Corporate Income and Franchise Tax -Federal Entity "Check the Box" Classification Rule Superceded by Revenue Notice 98-08
• 97-02 MinnesotaCare - Sales of Medical Supplies to a Patient or Consumer; Clarification of Revenue Notices 93-26 and 94-03 Revoked by Revenue Notice 07-04
• 97-01 Penalties - Abatements - Policies and Procedures (49k) Modified 8/15/05
• 96-21 Income Tax - Assignability of Income Recognized on Employer Provided Stock Options Revoked by Revenue Notice 01-10
• 96-20 Sales Tax on Motor Vehicles - Exemption for Rebates to Purchase Motor Vehicles
• 96-19 Corporate Franchise Tax - Mutual Life Insurance Companies Revoked by Revenue Notice 02-03
• 96-18 Sales and Use Tax - Ready Mix Transportation Charges Revoked by Revenue Notice 98-22
• 96-17 Sales and Use Tax - Determination of Capital Equipment vs. Replacement Capital Equipment Revoked by Revenue Notice 98-22
• 96-16 Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies
• 96-15 Sales and Use Tax - Capital Equipment: What Activities Qualify; Revocation of Revenue Notice 96-11 (35k) Corrected by Revenue Notice 02-20. Modified 9/20/04
• 96-14 Sales and Use Tax - Capital Equipment - Research, Development, and Design; Revocation of Revenue Notice 96-09 (24k) Corrected by Revenue Notice 02-20. Modified 9/20/04
• 96-13 Sales and Use Tax - Capital Equipment - Used by the Purchaser (26k) Corrected by Revenue Notice 02-20. Modified 9/20/04
• 96-12 Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - Attachment Equipment vs. Accessories Revoked by Revenue Notice 98-22
• 96-11 Sales and Use Tax - Capital Equipment and Replacement Capital Equipment - What Activities Qualify Revoked by Revenue Notice 96-15
• 96-10 Sales and Use Tax - Capital Equipment - Lease Renewal or Buyout (24k) Corrected by Revenue Notice 02-20. Modified 9/20/04
• 96-09 Sales and Use Tax - Capital Equipment - Research, Development, and Design Revoked by Revenue Notice 96-14
• 96-08 Sales and Use Tax - Capital Equipment: Construction Contractor as Purchasing Agent Corrected by Revenue Notice 02-20
• 96-07 Sales and Use Tax - Temporary Storage Revoked by Revenue Notice 98-22
• 96-06 Sales Tax - Exempt Entities
• 96-05 Sales Tax - Sales of Ultralight Planes
• 96-04 Unfair Cigarette Sales Act -Unlawful for Wholesaler to give Rebates, Concessions or Discounts; Revocation of Revenue Notice 92-11 Revoked by Revenue Notice 97-08
• 96-03 Insurance Premium Tax - Bail Bonds Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 07-04
• 96-02 Solid Waste Assessment Conversions for Mixed Municipal Solid Waste Repealed by Revenue Notice 03-04
• 96-01 Collections - Revocation of Licenses; Definition Corrected by Revenue Notice 07-05
• 95-10 Sales Tax - Natural Gas Pipelines and Transporter Use Gas Revoked by Revenue Notice 02-24
• 95-09 Sales Tax - Building, Cleaning, and Maintenance Services Updated by Revenue Notice 98-22. Corrected by Revenue Notices 02-20 and 07-05
• 95-08 Sales Tax - Gravel Sales Also see Revenue Notices 02-12 and 02-17. Revoked by Revenue Notice 03-11
• 95-07 Property Tax - Homestead Classifications Revoked by Revenue Notice 01-07
• 95-06 Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties Repealed by Revenue Notice 03-04
• 95-05 Sales Tax - Construction Contracts - Purchasing Agent Exemption Corrected by Revenue Notice 02-20
• 95-04 Sales Tax - Penalty for Operators of Flea Markets and Similar Events Corrected by Revenue Notice 02-20. Revoked and replaced by Revenue Notice 07-09
• 95-03 Disclosure - Treatment of Public Sales Tax Returns
• 95-02 Lawful Gambling Tax - Refund on Defective Pull-Tabs or Tipboards Corrected by Revenue Notice 02-20
• 95-01 Sales Tax - Fire Damage Cleaning Services Updated by Revenue Notice 98-22. Corrected by Revenue Notices 02-20 and 07-05
• 94-25 RE Revocation of Revenue Notice 94-25
• 94-25 Sales Tax on Motor Vehicles - Rebates Revoked by Revenue Notice 94-25 RE
• 94-24 Income Tax - 1993 Depreciation Modification Revoked by Revenue Notice 07-04
• 94-23 Sales and Use Tax - Residential Electricity
• 94-22 Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law
• 94-21 Special Taxes - Waste Collectors; Collection and Remittance of Solid Waste Assessment; Audit, Penalty, Enforcement, and Administrative Provisions; Replacement of Revenue Notice 94-15 Repealed by Revenue Notice 03-04
• 94-20 MinnesotaCare - Industrial/Organizational Psychologists Modified by Revenue Notice 99-13
• 94-19 Special Taxes - Discounts and Coupons in Relation to Bingo Gross Receipts
• 94-18 MinnesotaCare - Employee Assistance Programs
• 94-17 Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors Revoked by Revenue Notice 05-10
• 94-16 Sales and Use Tax - Used Farm Machinery Revoked by Revenue Notice 99-14
• 94-15 Solid Waste Assessment - Audit, Penalty, Enforcement, and Administrative Provisions Replaced by Revenue Notice 94-21
• 94-14 MinnesotaCare - Health Care Providers/Patient Services - Who/What is taxable (59k) Modified 5/7/07. Also see Revenue Notices 93-13 and 94-03
• 94-13 Lawful Gambling - Annual Audit and Financial Reviews of Licensed Organizations Repealed by Revenue Notice 03-04. Also see Revenue Notice 91-14
• 94-12 MinnesotaCare - Who Is The Taxpayer (85k) Modified 11/8/04. Corrected by Revenue Notice 07-05
• 94-11 MinnesotaCare/Sales tax - Massage Therapists Corrected by Revenue Notice 02-20. Modified by Revenue Notice 03-09. Revoked by Revenue Notice 07-06
• 94-10 Income Tax - Estimated Taxes Repealed by Revenue Notice 03-04
• 94-09 Sales and Use Tax - Golf, country club and athletic club memberships Supercedes Revenue Notice 92-23. Revoked by Revenue Notice 98-24
• 94-08 Sales and Use Tax - Capital Equipment - Ready Mix Mixing Units Revoked by Revenue Notice 98-22
• 94-07 Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations Repealed by Revenue Notice 03-04
• 94-06 Gross Premium Tax - Cash Surrender Value Corrected by Revenue Notices 02-20 and 07-05
• 94-05 Minnesota Unfair Cigarette Sales Act--Meeting Competition Revoked by Revenue Notice 07-04
• 94-04 Sales and Use Tax - Lawn Care Issues Revoked by Revenue Notice 04-05
• 94-03 MinnesotaCare - Patient Services; Replacement of Revenue Notice 93-14 (46k) Modified 10/22/07. Clarified by Revenue 97-02. Also see Revenue Notices 93-03 and 94-14
• 94-02 Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula Revoked by Revenue Notice 02-06
• 94-01 Income Tax/Withholding Tax - Employer-provided Educational Assistance Repealed by Revenue Notice 03-04
• 93-26 MinnesotaCare - Medical Supplies, Appliances and Equipment - Sale, Rental and Repair Clarified by Revenue Notice 97-02. Revoked by Revenue Notice 07-04
• 93-25 Income Tax - Reduction of Designated Counties Job Creation Credit
• 93-24 Corporate Franchise Tax - Royalties, Fees and Other Like Income Corrected by Revenue Notice 02-20
• 93-23 Sales and Use Tax - Local Taxes - Credit For Taxes Paid To Another City Revoked by Revenue Notice 98-22
• 93-22 Sales and Use Tax - Concession and Gaming Prizes Revoked by Revenue Notice 98-22
• 93-21 Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies (36k) Modified 10/2/06
• Correction to 93-21 Sales and Use Tax - Automotive Repair, Paint, and Body Shops - Labor, Parts, and Supplies (14k) Corrected 11/13/06
• 93-20 Income Tax - Abatement of Late Filing Penalty for Individuals Who Have an Extension for More Than Six Months to File Their Federal Income Tax Return
• 93-19 Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss Corrected by Revenue Notice 02-20
• 93-18 MinnesotaCare - Government Payments (25k) Modified 5/7/07. Modified by Revenue Notice 99-13
• 93-17 Sales and Use Tax - Computer Software Maintenance Agreements Updated by Revenue Notice 98-22
• 93-16 Sales and Use Tax - Leased Seasonal Sites in Recreational Areas Revoked by Revenue Notice 97-12
• 93-15 MinnesotaCare - Charitable Donations Corrected by Revenue Notice 07-05
• 93-14 MinnesotaCare - Patient Services Replaced by Revenue Notice 94-03
• 93-13 MinnesotaCare - Health Care Providers (34k) Modified 4/9/07. See also Revenue Notices 94-03 and 94-14
• 93-12 Assessment for Collection of Mixed Municipal Solid Waste Repealed by Revenue Notice 03-04
• 93-11 Special Taxes - Sports Bookmaking Tax
• 93-10 Income Tax - Residents of Minnesota Living Abroad
• 93-09 Sales and Use Tax - Property for Business Use Outside Minnesota (26k) Corrected by Revenue Notice 02-20. Modified 5/7/07
• 93-08 Property Tax Refunds and Relative-Homesteads Also see Revenue Notice 92-26
• 93-07 Sales and Use Tax - Taxable Food Sold to or by Airlines (32k) Corrected by Revenue Notice 02-20. Modified 3/19/07
• 93-06 MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments Revoked by Revenue Notice 07-04
• 93-05 MinnesotaCare - Gross Revenues Subject to Tax Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 07-04
• 93-04 MinnesotaCare - Introduction information for hospitals Revoked by Revenue Notice 08-11
• 93-03 Sales and Use Tax - Application of Tax to the Printing Industry
• 93-02 Corporations - Safe Harbor Leasing (Apportionment Factors)
• 93-01 Special Taxes - Bad Debt Deduction on Cigarette and Tobacco Products Tax Return Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 07-04
• 92-27 Sales and Use Tax - Place of Sale Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 02-07
• 92-26 No Property Tax Refunds for Certain Homesteads Also see Revenue Notice 93-08
• 92-25 Withholding - 1993 Withholding Deposits Repealed by Revenue Notice 03-04
• 92-24 Sales and Use Tax - Laundry and Cleaning Services Updated by Revenue Notice 98-22. Corrected by Revenue Notice 02-20
• 92-23 Sales and Use Tax - Member Governed and Controlled Clubs that Provide Sports or Athletic Facilities for Members Superceded by Revenue Notice 94-09; Revoked by Revenue Notice 98-22
• 92-22 Sales and Use Tax - Logging Equipment Revoked by Revenue Notice 98-25
• 92-21 Income Tax - Tax Relief for Victims of Hurricane Iniki Repealed by Revenue Notice 03-04
• 92-20 Income Tax - Tax Relief for Victims of Hurricane Andrew Repealed by Revenue Notice 03-04
• 92-19 Sales and Use Tax: Application of Tax to Copies. Revoked by Revenue Notice 98-23
• 92-18 Sales and Use Tax - Park and Travel Trailers Corrected by Revenue Notice 02-20. Repealed by Revenue Notice 03-04
• 92-17 Sales and Use Tax - Taxability of Public Library Purchases Revoked by Revenue Notice 98-22
• 92-16 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners Revoked by Revenue Notice 08-03
• 92-15 Administration and Compliance - Electronic Funds Transfer Revoked by Revenue Notice 07-04
• 92-14 Revocation of Revenue Notice 91-19
• 92-13 Sales and Use Tax - Road-Building Materials Corrected by Revenue Notice 02-20
• 92-12 Sales and Use Tax - Lawn, Garden, and Arborist Services and Landscaping Contracts Revoked by Revenue Notice 02-18. Corrected by Revenue Notice 02-20
• 92-11 Unfair Cigarette Sales Act - Price Discounts Revoked by Revenue Notice 96-04
• 92-10 Sales and Use Tax - Agricultural Production Revoked by Revenue Notice 98-22
• 92-09 Sales and Use Tax - Application to Candy and Soft Drinks Revoked by Revenue Notice 99-12
• 92-08 Lawful Gambling - Annual Audit of Licensed Organizations Revoked by Revenue Notice 07-04
• 92-07 Powers of Attorney - Acceptance of Faxes and Photocopies (17k) Modified 5/31/05
• 92-06 Sales and Use Tax - Detective and Security Services Corrected by Revenue Notice 02-20. Revoked by Revenue Notices 03-08 and 03-07
• 92-05 Sales and Use Tax - Application of Tax to Copies Revoked by Revenue Notice 98-23
• 92-04 Sales and Use Tax - Kennel Services and Pet Grooming Revoked by Revenue Notice 98-26
• 92-03 ERISA Plans and Unrelated Business Income Tax (UBIT)
• 92-02 Sales and Use Tax - Farm Machinery Clarified by Revenue Notice 99-14. Corrected by Revenue Notice 02-20
• 92-01 Insurance - Aggregation Corrected by Revenue Notice 02-20
• 91-23 Sales and Use Tax - Clothing and Wearing Apparel Exemption Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 07-04
• 91-22 Motor Vehicle Excise Tax - Exemption for Certain Municipal Vehicles
• 91-21 Motor Vehicle Rental Tax Revoked by Revenue Notice 98-22
• 91-20 Sales and Use Tax - Vehicle Accessories - Tax Base - Fabrication of Tangible Personal Property and Installation Charges Revoked by Revenue Notice 06-11
• 91-19 Aggregation of Capital Gains and Losses Not Permitted Revoked by Revenue Notice 92-14
• 91-18 Sales and Use Tax - Telephone Services Corrected by Revenue Notice 02-20. Revoked and replaced by Revenue Notice 03-10
• 91-17 Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends
• 91-16 Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt Also see Revenue Notice 91-08
• 91-15 Sales and Use Tax - Computer Software Maintenance Agreements Revoked by Revenue Notice 98-22
• 91-14 Lawful Gambling - Annual Audit of Organizations Licensed to Conduct Lawful Gambling Revoked by Revenue Notice 07-04. Also see Revenue Notice 94-13
• 91-13 Gross Earnings - Penalties for Late Payment of Estimated Gross Earnings Tax Related to Cellular Repealed by Revenue Notice 03-04
• 91-12 Gross Earnings - Scope of Application of Gross Earnings Tax to Earnings Derived From Cellular Services Repealed by Revenue Notice 03-04
• 91-11 Gross Earnings - Tax Rate on Cellular Services Repealed by Revenue Notice 03-04
• 91-10 Gross Earnings - Billing and Collection Services on Minnesota Calls to 900 Pay-Per-Call Services Revoked by Revenue Notice 97-07
• 91-09 Implementation of Tax on 900 Pay-Per-Call Services Revoked by Revenue Notice 97-07
• 91-08 Income Tax - Definition of Contribution for Purposes of Issuing an Official Receipt (Form EP-3) for the Political Contribution Refund Also see Revenue Notice 91-16
• 91-07 Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contribution Refund
• 91-06 Sales/Use Tax - Isolated or Occasional Sales (53k) Corrected by Revenue Notice 02-20. Modified on 12/20/04.
• 91-05 Sales Tax - Isolated or Occasional Sale of Services Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 07-04
• 91-04 Exemption for Services Used in Agricultural Production Corrected by Revenue Notice 02-20
• 91-03 Application of Sales and Use Tax to Contractor-Retailer Purchases
• 91-02 Application of Sales and Use Tax to Lawn, Garden, and Arborist Services and Landscaping Contracts Corrected by Revenue Notice 02-20. Revoked by Revenue Notice 04-05
• 91-01 Transitional Periods for Sales and Use Tax Law Changes Revoked by Revenue Notice 98-22