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Last Updated: 6/21/2018

Fact Sheets

 

Fact sheets contain general information about specific tax related topics. Fact sheets may be sorted by title, industry, number, or revision date.

The following Fact Sheets have been replaced by Industry Guides

  • Agricultural Production (100)
  • Aircraft (101)
  • Farm Machinery (106)
  • Interstate Motor Carriers (107)
  • Motor Vehicle Towing, Washing, Rustproofing (113)
  • Pets and Pet Grooming, Boarding, and Care Services (122)
  • Motor Vehicle Sales and Purchases (125)
  • Aquaculture Production Equipment (130)
  • Motor Vehicle – Auto Body and Repair Service (131A)
  • Motor Vehicle – Mechanical Repair and Service (131B)
  • Motor Vehicle 9.2% Rental Tax and 5% Fee (136)
  • Restaurants and Bars (137)
  • Hotels and Lodging Facilities (141)
  • Chiropractors (151)
  • Parking Services (166)
  • Motor Vehicle Leases (171)
  • Dentists (175)
  • Local Governments, Cities, Counties, and Townships (176)
  • Nonprofits – Organizations and Fundraising (180) 
 

 Fact Sheets

 
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 September 2018
Description 
pdfAdmissions and Amusement DevicesFacilities123September 2018Provides a list of some recreational facilities and explains what sales and purchases made by the facilities are taxable.
pdfAdvertisingAdvertising133September 2018Explains taxable and nontaxable advertising services.
pdfAgricultural ProductionAgricultural, Manufacturing100This Fact Sheet has been replaced by an Industry Guide.
pdfAircraftMiscellaneous101This Fact Sheet has been replaced by an Industry Guide.
pdfAquaculture Production EquipmentAgricultural, Manufacturing130This Fact Sheet has been replaced by an Industry Guide.
pdfArts and CraftsRetailers154September 2018Explains what art and craft sales are taxable.
pdfBuilding Cleaning and MaintenanceServices112September 2018Explains how sales and use tax applies to building cleaning, maintenance, and disinfecting and exterminating services.
pdfCandyFood102BAugust 2017Defines candy (for sales tax purposes) and explains when it is taxable.
pdfCapital EquipmentManufacturing103September 2018Discusses what does and does not qualify for as exempt capital equipment, related definitions and how to file for a refund. It also explains qualifying and non-qualifying activities within the integrated production process.
pdfChiropractorsMedical151This Fact Sheet has been replaced by an Industry Guide.
pdfClothingRetailers105January 2009Describes clothing and clothing accessories; explaining what is and is not taxable.
pdfComputer SoftwareRetailers, Services134September 2018Explains what charges for computer software are taxable and also discusses maintenance agreements and when they are taxable.
pdfContractorsServices128September 2018Explains how Sales and Use Tax applies to contractors and subcontractors who construct, alter, repair or improve real property, and explains how tax applies if a contractor also sells products at retail.
pdfCoupons, Discounts and Other Forms of PaymentSales Price167September 2018Explains how to properly calculate sales tax when the price of an item is affected by coupons, rebates, discounts, trade-ins, gift certificates, scrip and bartering.
pdfDelivery ChargesSales Price155July 2015Explains how Minnesota Sales and Use Tax applies to delivery charges, including transportation, shipping, postage, handling, crating and packing.
pdfDentistsMedical175This Fact Sheet has been replaced by an Industry Guide.
pdfDetective and Security ServicesServices114September 2018Describes different detective and security services and explains when they are taxable.
pdfDietary SupplementsFood102ESeptember 2017Defines dietary supplements and explains when they are subject to sales tax.
pdfDigital ProductsRetailers177September 2018Explains how sales and use tax applies to digital products
pdfDirect Mail and Fulfillment ServicesServices173December 2017Explains how sales tax applies to sales of printed materials meeting the definition of direct mail and to fulfillment services.
pdfDirect Selling CompaniesRetailers168September 2018Defines direct selling companies and direct sellers and explains: who needs to register to collect sales tax, their responsibilities, taxable sales and how to calculate the tax.
pdfDrugsMedical117ANovember 2017Defines what items are considered drugs for tax purposes, when they are taxable and how the tax applies to them.
pdfDurable Medical EquipmentMedical117BDecember 2017Defines durable medical equipment (for tax purposes) and provides a summary of how Minnesota sales and use tax applies to this equipment.
pdfExercise Facilities and Health ClubsFacilities124September 2018Explains what sales and purchases made by exercise facilities and health clubs are subject to sales tax.
pdfFarm MachineryAgricultural106This Fact Sheet has been replaced by an Industry Guide.
pdfFinancial InstitutionsServices138September 2018Explains what services are taxable when provided by financial institutions and when purchases made by them are taxable.
pdfFire Fighting, Police, and Emergency EquipmentGovernment Administration135August 2016Describes different types of emergency services and explains when purchases made by service providers are, and are not, taxable.
pdfFood and Food IngredientsFood102AAugust 2017Explains when food and food ingredients are, and are not, taxable.
pdfFood StampsFood115December 2012Discusses what items purchased with food stamps are subject to sales tax.
pdfFuneral Homes, Mortuaries, Crematories and CemeteriesServices165September 2018Explains how Minnesota sales and use taxes apply to sales and purchases made by funeral homes, mortuaries, crematories and cemeteries.
pdfGrooming and Hygiene ProductsMedical117FNovember 2017Defines grooming and hygiene products, and summarizes when they are, and are not, taxable.
pdfHealth Care FacilitiesMedical172September 2018Describes when purchases made by different types of healthcare facilities are exempt from sales tax and what items are covered by the exemption.
pdfHealth Product ExemptionMedical117ENovember 2017Describes the sales tax exemption allowed for specific health products.
pdfHospital and Nursing Home MealsMedical118September 2018Explains how Minnesota sales tax applies to meals and other food items served or sold by hospitals, sanatoriums, nursing homes and senior citizen homes.
pdfHotels and Lodging FacilitiesFacilities141This Fact Sheet has been replaced by an Industry Guide.
pdfIndustrial productionManufacturing145October 2018Explains how Minnesota sales and use tax applies to business involved in industrial production.
pdfInterstate Motor CarriersMotor Vehicles107This Fact Sheet has been replaced by an Industry Guide.
pdfIsolated and Occasional SalesMiscellaneous, Retailers132September 2018Discusses the specific instances when sales of tangible personal property used in a trade or business are exempt from sales or use tax under the “isolated or occasional sale” rule.
pdfItems for use Outside MinnesotaMiscellaneous, Use Tax110September 2018Explain when items sold or purchased for use outside Minnesota are, and are not, subject to sales tax.
pdfLabor - Installation, Fabrication, Construction, and RepairServices152August 2016Describes different types of labor and how sales and use tax applies to each
pdfLandscaping Construction ContractsServices121BSeptember 2018Explains how Minnesota sales and use tax applies to different types of landscaping contracts.
pdfLaundry and Cleaning ServicesServices120September 2018Describes how Minnesota sales tax applies to laundry, dry cleaning, linen service and supply, carpet cleaning, drapery cleaning, upholstery cleaning and industrial cleaning.
pdfLawn and Garden Maintenance, Tree and Shrub ServicesServices121ASeptember 2018Explains how Minnesota sales tax applies to lawn and garden maintenance, indoor plant care, tree and shrub services, and other taxable services.
pdfLibrariesGovernment Administration139September 2018Explains when sales and purchases made by libraries are taxable.
pdfLocal Governments- Cities, Counties, and TownshipsGovernment Administration176This Fact Sheet has been replaced by an Industry Guide.
pdfLocal Sales and Use TaxesLocal Taxes164October 2018Lists the local sales and use taxes that are administered by the Department of Revenue and discusses who is responsible for collecting and paying those taxes.
pdfLoggers and Log Home Builders and SellersManufacturing153September 2018Explains how sales tax applies to loggers, who are considered agricultural producers, and to materials and other items purchased by log home builders.
pdfLogging EquipmentManufacturing108September 2018Explains the logging equipment exemption, what purchases are eligible and how to claim the exemption.
pdfManufactured Homes, Park Trailers and Modular HomesRetailers150September 2018Explains how sales tax applies to the sales of manufactured homes, park trailers and modular homes.
pdfMassagesMedical, Services162September 2018Defines taxable massage services and explains when sales tax applies to them.
pdfMeat ProcessorsFood, Manufacturing126September 2018Explains when purchases by meat processors are exempt from sales tax and how to apply for and claim the exemption.
pdfMining - Metals, Minerals, Ores, and TaconiteManufacturing147September 2018Explains how sales and use tax applies to purchases by the iron mining industry which includes both the production of taconite and natural iron ore.
pdfMinneapolis Special Local TaxesFood, Local Taxes164MOctober 2017Describes the special local taxes that are imposed in Minneapolis. This is a supplement to Fact Sheet 164, Local Sales and Use Taxes.
pdfMinnesota State Fair-Sales TaxMiscellaneous140March 2018Explains who must register to collect Minnesota sales tax, what sales are subject to sales tax, and how to report and remit any sales tax that was collected at the Minnesota State Fair.
pdfMobility Enhancing EquipmentMedical117COctober 2017Defines what items are considered mobility enhancing equipment and summarizes how sales and use tax applies to those items.
pdfMotor Vehicle - Auto Body Repair and ServiceMotor Vehicles131AThis Fact Sheet has been replaced by an Industry Guide.
pdfMotor Vehicle - Mechanical Repair and ServiceMotor Vehicles131BThis Fact Sheet has been replaced by an Industry Guide.
pdfMotor Vehicle 9.2% Rental Tax and 5% FeeMotor Vehicles136This Fact Sheet has been replaced by an Industry Guide.
pdfMotor Vehicle LeasesMotor Vehicles171This Fact Sheet has been replaced by an Industry Guide.
pdfMotor Vehicle Sales and PurchasesMotor Vehicles125This Fact Sheet has been replaced by an Industry Guide.
pdfMotor Vehicle Towing, Washing, RustproofingMotor Vehicles113This Fact Sheet has been replaced by an Industry Guide.
pdfNonprofit - Organizations and FundraisingMiscellaneous180This Fact Sheet has been replaced by an Industry Guide.
pdfNursery and Greenhouse ProductionAgricultural, Services121CSeptember 2018Explains how sales and use tax applies to nursery and greenhouse production
pdfParking ServicesServices166This Fact Sheet has been replaced by an Industry Guide.
pdfPetroleum ProductsMiscellaneous116September 2018Explains when purchases of motor fuels and other petroleum products are subject to tax, when they are exempt and which tax applies (petroleum tax or sales tax).
pdfPets and Pet Grooming, Boarding and Care ServicesServices122This Fact Sheet has been replaced by an Industry Guide.
pdfPhotography and Video ProductionAdvertising169September 2018Explains how sales and use tax applies to sales of photography and to purchases made by photographers. These guidelines also apply to video production.
pdfPrepaid Wireless E911 and TAM FeesMiscellaneous179August 2017Explains how retailers who sell prepaid wireless phones, air time, or calling cards collect and remit the e911/TAM fee.
pdfPrepared FoodFood102DDecember 2014Defines prepared food and explains when it is, or is not, taxable.
pdfPrinting IndustryAdvertising, Manufacturing109September 2018Explains how Minnesota sales and use tax applies to printing and related items and services. Includes lists of taxable and exempt sales and purchases to help determine what is taxable.
pdfProsthetic DevicesMedical117DMay 2017Defines what items are considered prosthetic devices and provides a summary of how Minnesota sales and use tax applies to those items.
pdfResidential UtilitiesGovernment Administration157September 2018Explains how sales of electricity, gas, water or steam are taxed in Minnesota and discusses exemption available for residential water and most residential heating fuels.
pdfRestaurants and BarsFood137This Fact Sheet has been replaced by an Industry Guide.
pdfSales to GovernmentsGovernment Administration142December 2017Explains when sales to federal, state or local governments in Minnesota are taxable what exemptions are available.
pdfSchools-Sales and PurchasesGovernment Administration111August 2017Explains how sales tax applies to sales and purchases made by schools and school districts.
pdfSelling Event Exhibitors and OperatorsRetailers148September 2018Explains how to register to collect state and local sales taxes before selling any taxable items or services at a flea market, collectors’ show, craft show, antique show, county fair, trade show, or similar event.
pdfSoft Drinks and Other BeveragesFood102CAugust 2017Describes the guidelines in determining whether or not a beverage is considered a soft drink and the taxability of different beverages.
pdfSpecial Local TaxesFood, Local Taxes164SSeptember 2018As a supplement to Fact Sheet 164, Local Sales and Use Taxes, this describes the special local taxes that are imposed in Detroit Lakes, Giants Ridge, Mankato, Rochester, St. Cloud and St. Paul.
pdfTelecommunications, Pay Television, and Related ServicesServices119August 2017Explains how sales tax applies to telecommunication services, ancillary services associated with telecommunications services, pay television services, ring tones and equipment used directly in providing these services.
pdfTribal Governments and MembersGovernment Administration160February 1999Explains how Minnesota sales tax applies to tribal governments and members.
pdfTV CommercialsAdvertising163September 2018Explains the exemptions for sales of TV commercials and for purchases of items used or consumed in preproduction, production or, postproduction of TV commercials.
pdfUse Tax for BusinessesUse Tax146September 2018Explains what use tax is and how it applies to businesses.
pdfUse Tax for IndividualsUse Tax156September 2018Explains what use tax is and how it applies to individuals.
pdfUtilities Used in ProductionManufacturing129May 2017Explains what exemptions are available when electricity, gas, steam, or water are used or consumed in agricultural or industrial production.
pdfVending Machines and Other Coin-Operated DevicesRetailers158August 2017Explains which sales from vending machines and other coin-operated devices are taxable, how to compute the tax and who is responsible for reporting the sales.
pdfVeterinary PracticeAgricultural, Medical144September 2018Explains how and when veterinarians should pay sales or use tax on items purchased to provide their services and when to charge sales tax to their customers.