Utility Exemptions Agricultural and Industrial Production Electricity, gas, steam or water used or consumed in agricultural or industrial production is…
Minnesota Use Tax applies when you buy, lease, or rent taxable items or services and the seller does not charge…
Minnesota Use Tax applies when you buy, lease, or rent taxable items or services for your business and the seller…
Transportation Service Providers Industry Guide This information describes the sales and use tax topics related to the transportation service providers industry.…
The Minnesota Department of Revenue administers special local taxes in the following locations: Detroit Lakes Giants Ridge Recreation Area (city…
Minnesota sales tax applies to the sale of soft drinks. The food product exemption does not apply to soft drinks.…
Most professional services are not taxable. However, sales of some products may be taxable. This information describes the sales and…
Taxable Sales Prepared food is taxable. There are three separate ways that a food or drink item can become prepared…
Photography This fact sheet will help to explain how Minnesota sales and use tax applies to photography and video production…
Photography This guide will help you determine which photography products or services are taxable. There are different kinds of photography…
Minnesota Statute 297A.68, subd. 2 provides an exemption for materials used or consumed in the processing of meat if the…
The Minnesota Department of Revenue administers these Minneapolis special local taxes. Minneapolis Entertainment Tax (applies city wide) The 3% entertainment…
This information describes the sales and use tax topics related to local sales and use taxes. Use Guide Menu links…
This fact sheet describes the different kinds of labor and how Minnesota sales and use tax applies to each. It…
This fact sheet covers: Items delivered outside Minnesota Items delivered into Minnesota and stored in a public warehouse Items picked…
