Sign In
Last Updated: 6/1/2017

Taxable Sales

Most chiropractic services are not taxable. However, sales of some services and products may be taxable. See below for specific examples. 

Note: While sales tax may not apply, gross revenues for chiropractic services and certain items are subject to MinnesotaCare taxes. For more information, see MinnesotaCare Tax Fact Sheet 2, Chiropractors.

Product sales

Sales of the following items are taxable unless an exemption applies.

  • Books, brochures, CDs, DVDs
  • Digital products, including audio, audio visual, and books, see Fact Sheet 177  
  • Hand creams or lotions
  • Ice packs, hot packs, heat pads (disposable, nonreusable)
  • Non-medicated muscle-soothing ointment, liniment, mineral ice, see Fact Sheet 117A
  • Vitamins, minerals, herbs, herbal capsules or pellets, enzymes, or other dietary supplements, see Fact Sheet 102E

Give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.


Massages are taxable unless the massage is for the treatment of illness, injury, or disease.

If you contract with a massage therapist to provide massage services, the party who bills the customer is responsible for collecting and reporting sales tax. If their customer has a written referral for massage therapy, sales tax is not due.  A written referral must:

  • State the massage is for ongoing treatment of illness, injury, or disease
  • Be written by a licensed health care provider or licensed health care facility

A written referral is a form of tax-exempt documentation, and you must keep a copy of all of them.

For more information, see Massages in the Personal Services Industry Guide.


Copies of medical records are taxable unless they are electronically transferred. For more information, see Revenue Notice 02-15, Copies of Scanned Documents.


If you sell or lease equipment or other items you used in your business, the sale or lease may be taxable. For more information, see Fact Sheet 132, Isolated and Occasional Sales.

Charging sales tax

When you sell a taxable item, you must charge the state general sales tax and any local sales taxes that apply. Calculate tax based on the taxable sales price of the item (including any delivery charges).

Local sales tax

Some cities and counties have local sales and use taxes. If you make sales into or are located in an area with a local tax, you may owe local sales or use tax. For more information, see Fact Sheet 164, Local Sales and Use Taxes.

To determine the sales tax rate, use the location where the product is received by the customer, typically your business or a delivery address. You can use our Sales Tax Rate Calculator to help you determine the sales tax rate.

Note: The rate calculator does not include special local taxes.

For more information, see:

< Return​​​​ to contents page for this guide
 ​                                 Nontaxable Sales >