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Last Updated: 11/22/2013

Taxable Services in Minnesota

‚ÄčThe following services are subject to sales tax in Minnesota. See our sales tax fact sheets for more information.

  • Admissions fees to exercise facilities and places of amusement
  • Building cleaning and maintenance
  • Delivery of aggregate material
  • Detective and security services
  • Fabrication labor
  • Granting membership to a sports or athletic facility
  • Installation labor
  • 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
  • Photography and video production
  • Repair labor for businesses
  • Telecommunication services
  • Temporary lodging and related services
  • Utility services (electric, gas, fuel oil, coal, wood, water)