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Last Updated: 10/23/2017

Legal References and Other Resources

Minnesota Statutes

297A.61, Definitions:

  • subd. 3(g)(2), Lodging

  • subd. 7. Sales price

  • subd. 34, Taxable food sold through vending machines

  • subd. 47. Accommodations intermediary

297A. 68, Business Exemptions:

  • subd. 3a, Coin-operated entertainment and amusement devices

297A. 70, Exemption for governments and nonprofit groups:

  • subd. 2(b)(4), Sales to government
  • subd. 4(b)(3), Sales to nonprofit groups

469. 190, Local lodging tax

Revenue Notices

17-06, Lodging and Related Services – Residential Short-Term Rentals

05-11, Local Lodging, Restaurant and Liquor Taxes

Sales Tax Fact Sheets

102A, Food and Food Ingredients

102B, Candy

102C, Soft Drinks and Other Beverages

102D, Prepared Food

102E, Dietary Supplements

105, Clothing

112, Building Cleaning and Maintenance

114, Detective and Security Services

117A, Drugs

117E, Health Product Exemptions

117F, Grooming and Hygiene Products

120, Laundry and Cleaning Services

121A, Lawn and Garden Maintenance, Tree and Shrub Services

123, Admissions and Amusement Devices

132, Isolated and Occasional Sales

134, Computer Software

137, Restaurants and Bars

142, Sales to Governments

146, Use Tax for Businesses

158, Vending Machines and Other Coin-Operated Devices

160, Tribal Governments and Members

164, Local Sales and Use Taxes

164M, Minneapolis Special Local Taxes

164S, Special Local Taxes

166, Parking Services

167, Coupons, Discounts, and Other Forms of Payment

Industry Guides

Food and Bar Establishments

Government - Federal and Foreign Diplomats

Government - Local Governments

Government - State Agencies

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