The following services are subject to sales tax in Minnesota. See our sales tax fact sheets for more information.
Building cleaning and maintenance
Detective and security services
Laundry and cleaning services
Lawn, garden-care, tree and bush services
Massages (not medically authorized)
Motor vehicle towing, washing and rustproofing
Parking services
Pet grooming, boarding and care services
Telecommunication services
Utility services (electric, gas, fuel oil, coal, wood, water)
